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At Par · Pakistan

Is FBR digital invoicing mandatory yet?

Most of what is written about this still reads like a countdown. It is not one. The phases have run, the last of them closed at the end of 2025, and the question now is whether what you report matches what you record.

An ACCA is accountable. The finance team you don't build.

In one line

Yes — it already is. Under SRO 1852(I)/2025 the phases ran through November and December 2025, ending with all remaining sales-tax-registered persons on 31 December 2025. This is not a deadline to prepare for; it is an obligation to be compliant with. Because FBR has extended category dates more than once, confirm your own category’s current position on the FBR portal.

In Pakistan

Where it stands, and what it breaks.

Where does it stand today?

In force. Every phase under SRO 1852(I)/2025 has passed.

SRO 1852(I)/2025, issued on 24 September 2025 and superseding the earlier August notification, set staggered registration, testing and go-live dates by taxpayer category under Rule 150Q of the Sales Tax Rules. The last group — all other registered persons — was required to integrate by 10 December 2025, with electronic invoicing mandatory from 31 December 2025.

Turnover above Rs 1bn, public cos, importersIssue from 1 Nov 2025
Individuals and AOPs above Rs 100mIssue from 1 Nov 2025
Turnover Rs 100m – 1bnIssue from 15 Nov 2025
All other registered personsMandatory from 31 Dec 2025

Source: SRO 1852(I)/2025 (24 September 2025), Rule 150Q of the Sales Tax Rules; category dates have been extended before — confirm yours with the FBR.

What actually breaks if you invoice outside the system?

Your customer’s input tax — which is why the pressure comes from them.

An invoice issued outside the FBR system is not a valid tax invoice. That does not only expose you to penalties under the Sales Tax Act; it breaks your customer’s input-tax adjustment, which makes you an expensive supplier to deal with. In practice most businesses feel this commercially long before they feel it as enforcement.

What the system producesA verifiable QR-coded invoice with an IRN
How you connectPRAL or a licensed integrator
Invoice issued outside itNot a valid tax invoice
Who else it hurtsYour customer’s input-tax claim

What does At Par do here?

Not the transmission — the books behind it.

At Par is not an e-invoicing integrator and not a licensed PRAL partner. Your own system, or your integrator, issues and transmits the invoice. What At Par does is keep the records behind those invoices reconciled and closed, so that what you report to the FBR and what your books say are the same thing — which is the part that fails quietly when invoicing is automated and bookkeeping is not.

Transmission and integrationYour system or integrator
Books behind the invoicesAt Par
Sales tax standard rate18%
What At Par never doesFile for you, or move your money
Show, don't tell

One document in. Recorded, with its evidence.

Read, checked twice, recorded.

Dr  Operating expensesPKR 480,000
Cr  Accounts payable — supplierPKR 480,000

It balances · evidence attached · append-only. At Par records it — you still authorize the payment.

Send one invoice, see what comes back Don't take our word for it — send one of your own and watch it come back recorded.
Pricing

The finance team you don’t build.

You don’t need to build a finance team — or even be an accountant. At Par is the accountant and the accounting system in one: an ACCA accountable, your books closed and your FBR filings ready.

Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.

Books
fromPKR 69,000per month
  • Bookkeeping and monthly close
  • Sales-tax return prepared
  • An ACCA accountable — you authorize and file
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Full
Customexport / multi-entity / CFO
  • Everything in Books + Tax
  • IT-export reconciliation or multiple entities
  • CFO-level reporting and advisory
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Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · an ACCA accountable · you authorize everything that moves money. Exact scope sized on your call.

Why you can sign off on it

At Par prepares. Two checks agree. You authorize.

Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. An ACCA is accountable. You file on IRIS. You authorize everything that moves money — At Par never moves it. At Par is not a chartered accountancy firm and does not provide audit or assurance services.

Questions

Asked by Pakistan businesses.

Is At Par an approved FBR integrator? +

No. At Par is not an e-invoicing integrator or a licensed PRAL partner. Your own system or your integrator handles issuing and transmission; At Par keeps the books behind it reconciled so your reported and recorded figures agree.

My category was given an extension. Where do I stand? +

Category dates have been extended more than once, so the honest answer is to confirm your own position on the FBR portal rather than rely on any published summary, including this one.

Do you do audit? +

No. At Par keeps your books closed, reconciled and audit-ready, and does not provide audit or assurance services. An ACCA is accountable for the work, and At Par is not a chartered accountancy firm.

Does At Par file with the FBR or move my money? +

No to both. At Par prepares your books, your returns and your supporting records, and hands you a filing-ready package. You file on IRIS, and you authorize anything that moves money — At Par never moves it.

What does it cost? +

Books start from PKR 69,000 a month and Books plus Tax is PKR 89,000 a month, with custom scopes for export and multi-entity work. Every plan starts with a 30-day paid pilot.

The pilot

Get your Pakistan books to par. Start this month.

Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.

A few seats this cohort No lock-in · billed monthly Clean exit — records & evidence, always yours A person, not a bot

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Reviewed by an ACCA on the At Par team · Last updated 27 July 2026 · figures cited from the Finance Act 2026 and the FBR — verify current rules before filing. See our Pakistan overview.

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