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Pakistan: New rules for licensing, integration, and issuance of e-invoices

Notification No. S.R.O. 69(1)/2025 replaces Chapter XIV of the Sales Tax Rules, 2006

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February 18, 2025

The Federal Board of Revenue (FBR) on January 29, 2025, issued Notification No. S.R.O. 69(1)/2025 replacing Chapter XIV of the Sales Tax Rules, 2006.

This update prescribes new rules for licensing, integration, and issuance of electronic invoices (e-invoices), merging the requirements of the previous Chapters XIV-AA and XIV-BB into Chapter XIV. The new Chapter XIV introduces changes to:

  • Rule 150Q - Integrated person
  • Rule 150R - Obligations and requirement of integrated persons
  • Rule 150S - Issuance of electronic invoice and record
  • Rule 150XC - Responsibility in event of internet disruption
  • Rule 150XF – Pakistan Revenue Automation (Pvt) Ltd (PRAL) as a licensed integrator
  • Rule 150XM - Substitution of member digital initiatives and project director by board

Read a February 2025 report prepared by the KPMG member firm in Pakistan

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