ISLAMABAD: The Federal Board of Revenue (FBR) has directed the business community that electronic sales tax invoices must contain the particulars required under the Federal Excise Act, 2005 and Islamabad Capital Territory (Tax on Services) Ordinance, 2001.
A notification issued by the FBR on Thursday revealed that where Federal Excise Duty is chargeable on any goods or services, the electronic invoice shall contain the particulars required under the Federal Excise Act, 2005 and Islamabad Capital Territory (Tax on Services) Ordinance, 2001 and the rules made thereunder and, where sales tax, Federal Excise Duty and tax on services are chargeable on the same transaction, a single electronic invoice containing separately identifiable particulars of each tax or duty shall be sufficient for purposes of electronic invoicing under the said laws.
A person already integrated with the Board’s computerized system under this procedure shall not be required to undertake a separate technical integration solely by reason of liability under the Federal Excise Act, 2005 or the Islamabad Capital Territory (Tax on Services) Ordinance, 2001, the FBR added.
Copyright Business Recorder, 2026