taxnews.ey.comPrint

30 April 2025

Pakistan extends scope of electronic invoicing to corporate and noncorporate registered persons

  • On 22 April 2025, the Pakistan Federal Board of Revenue (FBR) expanded electronic invoicing requirements to include both corporate and noncorporate registered persons.
  • The new deadlines for integration with the FBR's computerized system have been extended to 1 June 2025 for corporate entities and to 1 July 2025 for noncorporate entities.
  • Affected entities must ensure their timely compliance with the new invoicing requirements.
 

The Pakistan Federal Board of Revenue (FBR), through notification No. 709(I)/2005 on 22 April 2025, outlined new electronic invoicing requirements for both corporate and noncorporate registered persons. Previously, electronic invoicing was required only for the fast-moving consumer goods (FMCG) sector.

Corporate and noncorporate entities were required to integrate their hardware and software with the FBR's computerized system through a Licensed Integrator by 1 May 2025 and 1 June 2025, respectively.

However, on 30 April 2025, the FBR extended these deadlines by one month for each category as follows:

  • Corporate registered persons: by 1 June 2025
  • Noncorporate registered persons: by 1 July 2025

EY Pakistan is a licensed Integrator for e-invoicing. Affected entities should contact a tax advisor for help with related queries.

* * * * * * * * * *
Contact Information

For additional information concerning this Alert, please contact:

EY Ford Rhodes, Karachi

EY Ford Rhodes, Lahore & Islamabad

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2025-0968

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement