E-invoicing mandate — Pakistan
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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6/1/2025
Pakistan · between businesses in force
Every VAT invoice passes in real time through an integrator licensed by the tax authority to the IRIS system and comes back with an invoice number and QR code before it may be handed to the buyer. This phase covers corporations; there is no turnover threshold and no sector exemption.
Legal basis: Federal Board of Revenue — Digital Invoicing · Last reviewed: 10/27/2026 -
7/1/2025
Pakistan · between businesses in force
The same obligation for all other VAT-registered persons. ⚠ The phased deadlines were reset several times afterwards; what has not changed is that the obligation covers every registered person.
Legal basis: Federal Board of Revenue — Digital Invoicing · Last reviewed: 10/27/2026
Platforms and authorities
Digital Invoicing · IRIS · PRAL · Federal Board of Revenue (FBR)
What Invoiceflair can do — Pakistan
Pakistan: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.