Pk Einvoice

---
name: pk-einvoice
description: "Use this skill whenever asked about electronic/digital invoicing and POS integration in Pakistan. Trigger on phrases like \"Pakistan e-invoicing\", \"FBR digital invoicing\", \"FBR POS integration\", \"electronic invoice sales tax Pakistan\", \"FBR SRO e-invoice\". Covers the FBR's electronic invoicing requirements for sales-tax-registered persons, POS/real-time integration for retailers, and invoice requirements. ALWAYS read before any Pakistan e-invoicing work."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/pk-einvoice"
  jurisdiction: "PK"
  tax_year: "2026"
  last_updated: "2026-06-12"
---

# Pakistan E-Invoicing & Digital Compliance — Skill v1.0

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Section 1 — Quick Reference

| Field | Value |
|---|---|
| Country | Pakistan |
| Federal e-invoicing | FBR electronic/digital invoicing for sales-tax-registered persons — integration with the FBR system (verify current SRO scope + dates) |
| Retail POS | Tier-1 retailers integrate POS for real-time sales reporting to the FBR |
| Provincial services | Provincial authorities (SRB/PRA/KPRA/BRA) have their own e-invoicing/return systems |
| Authority | Federal Board of Revenue (FBR) + provincial revenue authorities |
| Currency | PKR |
| Skill version | 1.0 |

## Section 2 — Key points (Tier 1)
- The FBR has been **expanding mandatory electronic/digital invoicing** for sales-tax-registered businesses, requiring integration so invoices are reported to the FBR system in (near) real time. **Scope and start dates are set by SRO and rolling** — verify which categories are currently in scope.
- **Tier-1 retailers** must integrate **POS** with the FBR for real-time sales reporting (FBR POS invoice with verifiable QR).
- A **solo freelancer who is not sales-tax-registered** generally is **not** within the e-invoicing mandate — but must still issue proper invoices (with NTN) and, for exports, keep banking-channel proof (see pk-bookkeeping).
- **Provincial services** sales tax has separate e-filing/e-invoicing systems per province.

## Section 3 — Worked example
A sales-tax-registered IT services firm in Punjab: files services sales tax with the **PRA** and follows PRA e-invoicing/return rules; if also registered federally for goods, follows FBR digital-invoicing integration. A non-registered freelancer simply issues NTN invoices and keeps PRCs.

## Section 10 — Prohibitions
- NEVER tell a sales-tax-registered person in scope they can skip FBR digital-invoicing integration.
- NEVER assume a single national e-invoicing system — federal (goods) and provincial (services) differ.
- NEVER state SRO scope/dates without verifying the current FBR notifications.

## Disclaimer
Informational only; not advice. FBR e-invoicing scope and dates change by SRO — verify with the FBR and the relevant provincial authority. All outputs must be reviewed and signed off by a qualified Pakistani practitioner. Maintained at [openaccountants.com](https://www.openaccountants.com).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-06-12. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `pk-einvoice` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/pk-einvoice. If neither is available, confirm every figure against the official source pages cited above before relying on it.