What is Pakistan's FBR e-invoicing system?
Effective: 2020-01-01 · Authority: FBR (Federal Board of Revenue)
Pakistan's FBR (Federal Board of Revenue) has implemented the IRIS e-filing system and Track and Trace system for invoice management. Large manufacturers and importers use FBR's Point of Sale (POS) integration and e-invoicing systems. Pakistan is expanding digital invoice reporting requirements to combat tax evasion.
What is Pakistan's POS integration requirement?
Pakistan mandates POS (Point of Sale) system integration with the FBR for retailers in specified tiers and cities. Integrated POS systems transmit real-time sales data to FBR and generate FBR-validated receipts. This targets B2C transaction compliance rather than B2B invoice exchange.
Frequently Asked Questions
- What is Pakistan's GST rate?
- Pakistan applies a standard GST rate of 18 percent on goods and 15 percent on services (with variations by province for services tax). Zero rating applies to exports. Manufacturers, importers, and distributors at specified tiers must collect and remit GST.
- Does Pakistan have B2B e-invoicing requirements?
- Pakistan is developing B2B e-invoicing requirements. Large businesses already use FBR-integrated accounting systems. The FBR is expanding digital audit trails and electronic invoice requirements as part of its tax system modernization agenda.
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