FBR Allows Multiple Integrators For E-Invoicing

The Federal Board of Revenue has introduced regulatory flexibility allowing sales tax-registered persons to engage one or more licensed integrators for the purpose of linking their electronic invoicing systems with the Board’s centralised digital platform.

This development has been formalised through Sales Tax General Order No. 01 of 2026 (IR Operations), with the objective of facilitating seamless integration and ensuring real-time reporting of transactional data.

Under the previous framework, registered entities were required to integrate their invoicing infrastructure through a single licensed integrator and issue digital invoices accordingly. However, stakeholders highlighted operational inefficiencies arising from dependence on a sole integrator, particularly in terms of system reliability and scalability.

In response, the FBR has now permitted businesses to utilise multiple licensed integrators, where necessary, to connect their electronic invoicing hardware and software with the Board’s system, thereby enhancing operational flexibility and reducing integration risks.

The Order further outlines provisions governing amendments to electronic invoices. Registered persons are authorised to cancel, delete, or modify invoices within 72 hours of issuance in cases involving genuine errors, subject to processing through the FBR’s prescribed system.

Any revisions beyond the stipulated 72-hour timeframe will require prior approval from the relevant Commissioner Inland Revenue, in accordance with conditions specified by the Board.