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S.R.O. 709(I)/2025 is in force

FBR digital invoicing, explained

What the law requires, what a compliant electronic invoice has to contain, and how NoExcel sends yours to FBR through PRAL.

FBR Pakistan
PRAL
Digital Invoicing
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Digital invoicing is not optional any more.
Under S.R.O. 709(I)/2025, registered persons must transmit their sales invoices to FBR electronically.
Corporate registered persons
In force since 1 June 2025
Non-corporate registered persons
In force since 1 July 2025
The rules

FBR/PRAL Integration

NoExcel is fully integrated with the Federal Board of Revenue (FBR) and PRAL systems for seamless electronic invoicing compliance in Pakistan.

The dates and requirements on this page are taken from material published by FBR. The disclaimer at the foot of this page applies.
  • Mandatory Integration: As per FBR Notification S.R.O. 709(I)/2025, all registered persons must electronically integrate their hardware and software with the FBR's computerized system through a licensed integrator or PRAL.
  • Corporate registered persons: required to integrate and transmit electronic invoices since 1 June 2025.
  • Non-corporate registered persons: required to integrate and transmit electronic invoices since 1 July 2025.

NoExcel automates this process, ensuring your invoices are generated and transmitted in real-time to FBR via secure integration, keeping you fully compliant with the latest regulations.

Anatomy

What makes an invoice compliant

A scanned PDF is not an electronic invoice. These are the parts that make it one.

Sales invoice
NX-0842
BuyerKohinoor Traders
Buyer NTN3520212-9
HS Code8421.2100
Sales taxPKR 21,060
TotalPKR 139,060
Accepted by FBR  ·  IRN 7100000DI1745

Invoice Reference Number

The number FBR returns once it has validated and accepted your invoice. Without it, the invoice was never filed.

Verification QR code

Printed on the slip, so that anyone holding it can check the invoice against the records held by FBR.

Seller and buyer details

Registration numbers, addresses and province, matched to the codes FBR expects.

HS Code on every line

Each line identifies what was actually sold, using its Harmonised System code.

Tax breakdown

Rate, sales tax, further tax, extra tax and any SRO exemption, itemised rather than lumped into one total.

Sent as it is issued

Transmission happens in a structured format at the time of the sale, not in a batch at the end of the month.

With NoExcel

How it works:

Configured once, then it happens on every invoice without you thinking about it.

1

Connect your company to FBR

Enter your FBR credentials and business type once. NoExcel stores them against your company and uses them for every transmission.

2

Invoice as normal

Choose the customer and the products. Tax rate, HS Code, unit of measure and SRO fields already sit on each product, so the payload is built correctly with no extra data entry.

3

Get the IRN back

NoExcel sends the invoice to PRAL, receives the response from FBR, and prints the Invoice Reference Number and QR code on the slip.

FBR issues sandbox credentials before production ones. NoExcel tracks all 28 of FBR's defined sandbox scenarios individually, so you can confirm each one is accepted before switching to production.
FAQ

FBR Digital Invoicing: FAQs & Resources

Technical Assistance User Manual List of Licensed Integrators More FAQs

1. What is an Electronic Invoice?
A tax invoice created digitally using electronic tools on a specified format is recognized as a structured electronic invoice. However, if a paper invoice is transformed into an electronic one through copying, scanning, or any other method, it does not qualify as an electronic invoice.

2. What is Electronic Invoicing?
It is a setup that changes the old-fashioned method of creating paper invoices and notes into a digital and electronic process. This digital process makes it easy for buyers and sellers to exchange invoices, debit notes, and credit notes in a structured electronic format.

3. Is Electronic Invoicing Mandatory? Who is required to integrate?
Yes, as per S.R.O 709 dated 22th April, 2025 of the Sales Tax, Electronic Invoicing is mandatory for all the Corporate registered and Non-Corporate registered persons.

4. What is the enforcement date for Electronic Invoicing?
As per S.R.O 709 dated 22th April, 2025 of the Sales Tax, date of registration and integration for all the Corporate registered persons is June 1st, 2025 and for all the Non-Corporate registered persons it is July 1st, 2025.

5. Who is a Licensed Integrator?
As per Section 2(15A), licensed integrator means any person licensed by the Board to provide electronic invoicing system for integration of registered persons in the prescribed manner. A licensed integrator is an entity licensed under Chapter XIV of the Sales Tax Rules, 2006, to carry out the integration of the registered persons with FBR for the purposes of electronic invoicing.

Do I have to be a licensed integrator to use NoExcel?
No. You integrate through a licensed integrator or through PRAL. NoExcel is the software that prepares and transmits your invoices. FBR publishes the current list of licensed integrators, linked above.

What happens if FBR does not accept an invoice?
The response from FBR is reported back to you, so that you can correct the invoice and send it again rather than assuming it was filed.

Can I try it before going live?
Yes. Configure your FBR sandbox credentials first, issue test invoices against the sandbox, and move to production tokens once your invoices are coming back accepted.

What is the difference between FBR digital invoicing and PRA invoicing?
FBR digital invoicing covers federal sales tax under S.R.O. 709(I)/2025 and is transmitted through PRAL. PRA (Punjab Revenue Authority) invoicing is a separate, provincial requirement for services taxed under Punjab's sales tax on services regime. A business can be in one authority's net, the other, or both — NoExcel runs each as its own integration, not a shared toggle.

Is a handwritten or manual invoice still valid once digital invoicing applies to me?
No. Once your registration type falls under S.R.O. 709(I)/2025, a sales tax invoice has to be transmitted to FBR electronically to count as compliant. NoExcel transmits every invoice this way by default once your credentials are connected, so there is no separate manual step to remember or forget.

Am I exempt from FBR digital invoicing?
Exemptions are narrow and set by FBR's own notifications, not by NoExcel. If you are a sales-tax-registered person issuing invoices, treat digital invoicing as mandatory unless you hold specific written confirmation otherwise from FBR — check the current SRO text or ask FBR directly rather than assume.

More Questions & Full FAQ
For the complete list of FAQs, legal provisions, and up-to-date information, please visit the FBR Digital Invoicing FAQ page.

Disclaimer: This FAQ section is for reference only. The original Sales Tax Act 1990 and Sales Tax Rules 2006 shall always prevail in case of any contradiction or error herein. This information shall never be produced as a legal document before any court of law or legal forum nor can be used for any statutory proceedings.

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