With no establishment and no Pakistani sales tax registration, the FBR's digital invoicing system doesn't reach you – selling into Pakistan from abroad doesn't by itself create invoicing duties. Revisit if you register for sales tax there.

The mandate is framed around sales-tax-registered persons, and the sources read don't spell out how non-resident registrations are treated. If you hold a Pakistani sales tax registration without an establishment, confirm your integration duties with the FBR or a local adviser before assuming you're outside – invoices issued off-system put your customer's input-tax adjustment at risk.

The phased schedule reached everyone: businesses below PKR 100 million turnover joined from 1 December 2025 and all remaining registered persons by 31 December 2025, per the sources read. If you are sales-tax registered, your invoicing runs through the FBR system via a licensed integrator or PRAL – and draft rules published in April 2026 would add real-time POS integration for sectors like restaurants, hotels and retailers.

Large businesses, public companies and importers were the first tier onto the FBR system (from 1 November 2025), issuing through a licensed integrator or PRAL with IRNs and QR codes. The rule that bites operationally arrived 22 April 2026: corrections are allowed only within 72 hours of issuance, and anything later needs Commissioner Inland Revenue approval, per the sources read – so credit-note discipline matters more than it used to.