1. Purpose & Benefits

Enhanced Tax Monitoring & Transparency: The system enables real-time tracking of sales across the supply chain, helping reduce underreporting and tax evasion.
Automation & Accuracy: Real-time invoice submission, QR codes, and digital signatures ensure compliant, traceable, and tamper-proof documentation.
Ease of Audit & Monitoring: Reduces human error and improves audit readiness through centralized data.

2. Timeline & Compliance Scope

FMCG Sector Phase: Initially enforced in 2024 for FMCG manufacturers, importers, and wholesalers.
Full Rollout (SRO 709 - April 2025):
- Corporate entities: Required to issue digital invoices from June 1, 2025
- Non-corporate entities: Required from July 1, 2025
(Per SRO 709)

API-Based Integration: Real-time invoice submission through REST APIs; invoices must include QR code, unique invoice number, and digital signature.
Secure Submission: Requires use of tokens or whitelisted IP addresses.
Retention Period: Businesses must retain data for at least 6 years for audit purposes.
No Physical Visits Needed: Entire process is online, using FBR’s documentation.
No FBR Charges: FBR does not charge any integration fees. External service providers may charge for their support.

SRO 69(I)/2025: Introduced mandatory digital invoicing for registered persons (Download SRO 69)
SRO 709(I)/2025: Expanded scope to include all corporate and non-corporate registered businesses.
Sales Tax Circular No. 1 of 2025: Provided detailed implementation guidelines and FAQs.