The Federal Board of Revenue (FBR) has issued SRO 288(I)/2026 dated 18 February 2026. The SRO publishes a draft substitution of Chapter VIIA of the Income Tax Rules, 2002 (the Rules) for public comments related to electronic invoicing by notified taxpayers. The draft is not yet effective and will become enforceable only after the FBR issues a final notification and subsequently an Income Tax General Order specifying implementation timelines and modalities.
Businesses are advised to monitor forthcoming notifications and begin readiness planning for compliance to avoid penalties and disruption.
