As the Federal Board of Revenue (FBR) pushes forward with digital transformation, e-invoicing has become mandatory for many businesses across Pakistan. Under the latest regulations introduced through SRO 709(I)/2025 and SRO 69(I)/2025, businesses are now required to generate electronic invoices and submit them directly to FBR’s IRIS system via PRAL (Pakistan Revenue Automation Pvt. Ltd.).
If you’re unsure whether your business needs to comply, this article breaks it down clearly.
What Is the FBR E-Invoicing Mandate?
FBR’s e-invoicing system is designed to ensure real-time tax documentation and eliminate fraudulent practices. Businesses must now generate invoices in a structured electronic format (JSON), embed a QR code, apply a digital signature, and submit the invoice through PRAL to IRIS.
This digital invoice acts as a legally recognized document for tax reporting, input claims, and audit purposes.
Which Businesses Are Required to Comply?
If your business falls under any of the following categories, you are required to adopt FBR-compliant digital invoicing software:
1. Manufacturers
All registered manufacturers must issue digital invoices and post them in real-time to IRIS.
2. Importers
Import businesses are required to digitize their invoicing process for proper documentation and tax reporting.
3. Distributors
Distributors and wholesalers who supply products to retailers are covered under the e-invoicing rules.
4. Wholesalers
Bulk sellers and traders who distribute products in large quantities must comply with the mandate.
5. Tier-1 Retailers
Tier-1 retailers (as defined by FBR) are already required to implement e-invoicing systems for their daily transactions.
What You Need to Become Compliant
To meet FBR’s requirements, your business must:
- Use FBR-approved e-invoicing software
- Ensure PRAL integration to post invoices to IRIS
- Include a QR code and digital signature on each invoice
- Maintain a secure record of all invoices for at least 6 years
Choose a Trusted Solution
Splendid Accounts offers a fully FBR-compliant e-invoicing software that is:
- Integrated with PRAL and IRIS
- Capable of posting invoices in real-time
- Equipped with QR code and digital signature generation
- Easy to use with no technical complexity
Whether you’re a small trader or a large enterprise, Splendid Accounts helps you meet FBR’s invoicing standards without hassle.
Final Thoughts
Digital invoicing is no longer an option — it’s a legal requirement for thousands of businesses across Pakistan. Understanding your obligations under FBR’s e-invoicing mandate is the first step toward staying compliant, avoiding penalties, and improving operational efficiency.