The Federal Board of Revenue (FBR) has simplified the procedure for sales tax-registered businesses to integrate their electronic invoicing hardware and software with the Board’s computerized system.
On Tuesday, the FBR issued Sales Tax General Order #01 of 2026/IR Operations regarding the “Issuance of Electronic Sales Tax Invoices and Integration of Registered Persons.”
Under Sections 23(5) and 23(6) of the Sales Tax Act, 1990, the FBR is mandated to require any person or class of persons to integrate their electronic invoicing system with the Board’s computerized system for real-time sales reporting. This integration must be carried out by licensed integrators in the prescribed manner.
Previously, through SRO 1413(1)/2025 dated August 1, 2025, all sales tax-registered persons were obligated to integrate with the FBR system and issue digital invoices. However, businesses reported difficulties when more than one licensed integrator was involved.
To address this, the FBR has now allowed registered persons to engage one or more licensed integrators, as approved or notified by the Board, wherever necessary.
Additionally, businesses will only be allowed to cancel, delete, or edit a valid electronic sales tax invoice generated due to a bona fide mistake within 72 hours of issuance. Any changes after this period will require prior approval from the concerned Commissioner Inland Revenue, under conditions specified by the Board.
This directive comes with the approval of the competent authority, Member (IR Ops), FBR, Islamabad.
excellent, fbr is useless in everything…