Pakistan — Fbr invoice number s23
- Jurisdiction
- Pakistan
- Tax
- Sales Tax
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Instrument
- PK-FA-2026
- Systems
- Invoicing, ERP, Tax engine
- Verified
- Fetched from official source · high confidence
Pakistani registered persons should prepare invoicing systems to obtain and print a verifiable unique FBR invoice number and to support the new advance receipt invoice type, and watch for the FBR notification setting the start date.
InvoicingERPTax engine
The Finance Act, 2025 (Act No. 7 of 2025), published in the Gazette of Pakistan (Extraordinary) on 26 June 2026, amends section 23(1) of the Sales Tax Act 1990 so that every registered person making a taxable or exempt supply must issue a tax invoice — including a new "advance receipt invoice" document type — bearing a verifiable and unique FBR invoice number generated through the electronic invoicing system. The Act provides that the FBR invoice number condition applies from a date to be notified separately by the Board.