Pakistan extends Sales Tax e-invoicing rules to federal excise duty and Islamabad services tax (S.R.O. 1666(I)/2026)

What changed in detail

The Federal Board of Revenue issued S.R.O. 1666(I)/2026 on 29 September 2026, amending Chapter XIV of the Sales Tax Rules, 2006. The electronic-invoicing and integration rules (rule 150Q onwards) now also apply to persons required to issue electronic invoices under the Federal Excise Act, 2005, and to services taxable under the Islamabad Capital Territory (Tax on Services) Ordinance, 2001.

Rule 150R(13) gains six federal-excise fields: duty type, rate, price per unit, amount payable otherwise than in sales tax mode, SRO or schedule reference, and serial number. Where sales tax, federal excise duty and services tax apply to the same transaction, one electronic invoice with separately identifiable particulars is sufficient. A person already integrated with the Board’s system does not need a separate technical integration.

The notification does not state a separate effective date.

What it means

With no separate effective date, the notification date of 29 September 2026 is the safest date to work from. For businesses already integrated for sales tax, the main work is adding the federal-excise and services-tax fields to the invoice payload, not building a second integration. Businesses that supply goods carrying federal excise duty, or services taxable in Islamabad, and were not previously in scope should check whether they now have to issue electronic invoices.