FBR Expands Mandatory E-Invoicing To Service Sectors

The Federal Board of Revenue (FBR) has directed a broad spectrum of commercial entities, service providers, and licensed professionals to complete mandatory registration and integrate their electronic invoicing hardware and software with the FBR’s computerized income tax infrastructure, pursuant to an official notification.

Through SRO 288(I)/2026 issued on Wednesday, the FBR has required all notified persons to disclose comprehensive particulars of their business premises, outlets, points of sale, and electronic invoicing transactions via the Board’s designated online portal in order to maintain compliance with applicable income tax regulations. The notification further stipulates that no taxable supply may be effected by an integrated enterprise except through systems duly connected and synchronized with the FBR’s centralized network.

The categories of businesses mandated to undertake system integration encompass restaurants; hostels; motels; guest houses; marriage halls and marquees; clubs, including race clubs; inter-city road transport operators; courier and cargo service providers; personal care establishments such as beauty parlours and clinics; and all medical practitioners, including dentists, physiotherapists, veterinary doctors, and pathological laboratories.

The directive signifies a substantial expansion of the FBR’s digital compliance regime, reinforcing documentation requirements and enhancing transactional transparency across service-based sectors.