FBR Digital Invoicing in Pakistan: Who Must Integrate, All 8 Licensed Integrators, Free PRAL Option and IRIS Steps
FBR digital invoicing is compulsory for all sales tax registered persons. See the 8 licensed integrators, the free PRAL route, IRIS steps and the penalty risk.
FBR digital invoicing is compulsory for every sales tax registered person in Pakistan, corporate and non-corporate. You switch it on in IRIS under Digital Invoicing, then integrate your POS or ERP through PRAL, which does it free, or through one of the eight private licensed integrators on FBR's list, who may charge a fee.
The deadlines passed in 2025. FBR's last extension letter set 1 July 2025 for companies and 1 August 2025 for everyone else, so a registered business that has not integrated yet is already late. We read FBR's digital invoicing pages, its FAQs, the notification, the extension letter and PRAL's user manual on 2 November 2026. Below are the dates, the integrator list, the IRIS steps and the penalty risk.
Every sales tax registered person must issue digital invoices
FBR's FAQ says electronic invoicing is mandatory "for all the Corporate registered and Non-Corporate registered persons" under S.R.O. 709(I)/2025 of 22 April 2025. A scanned or copied paper invoice does not count. The invoice must be created digitally in FBR's format and sent to FBR in real time.
The rule covers all sales you report in Annexure-C of your sales tax return, which is the list of sales invoices in the monthly return. FBR's FAQ says this applies to local sales and export sales alike. Debit and credit notes go through the same system.
| Document | Companies | Non-corporate |
|---|---|---|
| S.R.O. 709(I)/2025, 22 April 2025 | 1 May 2025 | 1 June 2025 |
| FBR FAQ page | 1 June 2025 | 1 July 2025 |
| FBR extension letter, 20 June 2025 | 1 July 2025 | 1 August 2025 |
The three FBR documents give three sets of dates, because each extension moved the last one. The 20 June 2025 letter is the latest one FBR has posted on its legal provisions page, and its dates have passed.
PRAL integrates you for free, private integrators may charge
FBR's FAQ says PRAL acts as a licensed integrator under rule 150XF of the Sales Tax Rules and gives "free of cost integration services" on demand. Other licensed integrators may charge for configuring and integrating your software, but FBR says that fee must stay under a limit the Board sets by general order.
FBR charges no fee itself, either to you or to the integrator. No office visit is needed, and there is no software to download from FBR. You use your own POS or ERP and an integrator connects it to FBR's servers.
FBR's list of licensed integrators, as it stood on 2 November 2026, has eight names:
- Haball (Pvt) Ltd
- WebDNAWorks (Private) Limited
- EY Ford Rhodes
- PRAL
- OpenPort Pakistan (Pvt.) Limited
- TMR Consulting (Private) Limited
- NatureTech (Private) Limited
- Dynamic Resources (Private) Limited
The list on FBR's site carries each integrator's licence number, NTN and contact details, with a downloadable licence. Check a firm's name there before you pay anyone who says they can "register you with FBR".
How to start digital invoicing in IRIS, step by step
Log in to IRIS, open Digital Invoicing, and choose API Integration. Pick PRAL or another licensed integrator, fill in your technical details, whitelist your server's IP address, pass the sandbox tests, and IRIS then gives you a production token to send live invoices.
- Log in to IRIS with your registration number and password, and open Digital Invoicing.
- On the Integration Mode screen, choose API Integration. Manual Invoice Generation is the other option.
- Select "Proceed with PRAL as Licensed Integrator", or pick another integrator from the list.
- Enter technical details: contact person, mobile, email, ERP or system provider, cloud or on-premises, software version, and your business nature and sector.
- Enter the hosting company, country and IP address for whitelisting. PRAL's manual says this takes up to 2 working hours.
- Run the sandbox test invoices for your business type. When they show "Success", the production token is generated.
- Use the production API details and token to send invoices in real time.
If you choose a private integrator, it must accept your application in IRIS first. After that the steps are the same. Trouble with IRIS itself is covered in IRIS password reset and login.
Late integration can bring penalties under section 33
FBR's FAQ says registered persons who miss the integration timelines "are liable to penalties defined in the section 33" of the Sales Tax Act, 1990. Licensed integrators who fail to provide the service face the same section. A business can seek an extension under the rules, but FBR has posted none after 20 June 2025.
Digital invoicing sits next to other compliance checks. Your buyers will look you up on the sales tax Active Taxpayers List, and a late monthly return has its own sales tax return penalty. Retailers with POS systems should also read the POS integration tax credit rules.
| Question | FBR's answer |
|---|---|
| Fee to FBR | None |
| Office visit | Not required |
| Software from FBR | None to download, API documents only |
| Same HS code, different items | List each as a separate item with its own description |
| Cancelling an invoice | Issue a debit or credit note under section 9 |
Common questions
Is FBR digital invoicing free?
FBR charges nothing, and PRAL integrates for free on request. Private licensed integrators may charge a capped fee.
Who has to use FBR digital invoicing?
All corporate and non-corporate sales tax registered persons, under S.R.O. 709(I)/2025 and its extensions.
How long does IP whitelisting take?
Up to 2 working hours, according to PRAL's Digital Invoicing user manual.
Do export sales need a digital invoice?
Yes. FBR says every sale reported in Annexure-C needs one, including exports.
Can I cancel a digital invoice?
Not by deleting it. FBR's FAQ points to a debit or credit note under section 9 of the Sales Tax Act.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 2 November 2026. We read FBR's Digital Invoicing FAQs, its list of licensed integrators, the legal provisions page, S.R.O. 709(I)/2025, the extension letter of 20 June 2025 and PRAL's Digital Invoicing User Manual (version 1.3). We did not log in to IRIS or run an integration, and we could not find the general order that caps integrator fees, so the fee limit is not given here.
About the author
Global Affairs & Political Economy Writer
Muhammad Hatim is a book lover who started writing because he enjoys it. At Pakistan Era he writes about international relations, geopolitics and the global economy, with a particular interest in South Asia and the forces behind current events.
