Digital invoices issuance: FBR allows registered persons to engage licensed integrators

ISLAMABAD: The Federal Board of Revenue (FBR) has allowed sales tax-registered persons to engage one or more licenced integrators, required for integration of its electronic invoicing hardware and software with the Board’s computerised system.

The FBR has issued Sales Tax General Order #01 of 2026/ IR Operations here on Tuesday on the subject of “Issuance of Electronic Sales Tax Invoices and Integration of Registered Persons.”

According to the FBR, whereas, the provisions of sub-sections (5) and (6) of Section 23 of the Sales Tax Act, 1990 mandate the Federal Board of Revenue (FBR) to require any person or class of persons to integrate their electronic invoicing system with the Board’s computerised system for real-time reporting of sales in such mode, manner, and from such date as may be specified therein, and further provide that such integration shall be carried out by licenced integrators in the prescribed manner.

The FBR through the SRO 1413(1)/2025, dated 01.08.2025, obligates all sales tax-registered persons to integrate with FBR’s computerised system through a licenced integrator and issue digital invoices. Whereas, some hardships of involvement of more than one licencee integrator in cases of persons/class of persons have been reported.

To streamline the procedure, the Federal Board of Revenue is pleased to direct that a registered person may, for integration of its electronic invoicing hardware and software with the Board’s computerised system, engage one or more licensed integrators, as approved or notified by the Board, wherever required.

The Federal Board of Revenue is pleased to further direct that an integrated person shall only be allowed to cancel, delete, or edit a valid electronic sales tax invoice generated due to bona fide mistake, through the Board’s computerised system, within a period of 72 hours from the time of its generation.

Provided that any such cancellation, deletion, or editing after the expiry of 72 hours from the time of generation of the electronic sales tax invoice shall be subject to prior approval of the concerned Commissioner of Inland Revenue, in such manner and subject to such conditions as may be specified by the Board.

The order has been issued with the approval of the competent authority, i.e., Member (IR Ops), FBR, Islamabad, the FBR added.

Copyright Business Recorder, 2026