The Federal Board of Revenue (FBR) has introduced a simplified procedure for sales tax-registered businesses to integrate their electronic invoicing systems with its computerized platform.
In a new directive, Sales Tax General Order #01 of 2026/IR Operations, the FBR outlined updated rules for the issuance of electronic sales tax invoices and system integration.
Under Sections 23(5) and 23(6) of the Sales Tax Act, 1990, the FBR can require businesses to connect their invoicing hardware and software with its system for real-time reporting of sales. This integration must be carried out through licensed integrators.
Previously, all registered businesses were required to adopt digital invoicing under SRO 1413(1)/2025. However, companies faced challenges when dealing with multiple licensed integrators.
To address these issues, the FBR has now allowed businesses to work with one or more licensed integrators, depending on their operational needs, as long as they are approved by the Board.
The new order also sets clear rules for modifying invoices. Businesses can cancel, delete, or edit an electronic invoice within 72 hours of issuance in case of genuine errors. Any changes beyond this period will require prior approval from the relevant Commissioner of Inland Revenue under specified conditions.
The move is aimed at improving ease of compliance while strengthening real-time tax monitoring and documentation across the economy.
