FBR Digital Invoicing Software for Importers in Pakistan

FBR digital invoicing for importers, in one answer

Yes — importers are in FBR’s first and strictest e-invoicing phase, live since 1 November 2025. Every sales-tax-registered importer must transmit each invoice to FBR’s PRAL system in real time and receive a unique FBR invoice number (IRN) and QR code. InvoiceFlow does this for you.

Is FBR e-invoicing mandatory for importers?

Yes — and earlier than almost anyone else. Under Rule 150Q of the Sales Tax Rules 2006 and SRO 1852(I)/2025 (which superseded SRO 1413 and SRO 709), the phased rollout put importers, public companies, and businesses with turnover above PKR 1 billion in the very first phase, going live on 1 November 2025. Commercial importers were a deliberate priority for FBR because imported goods enter the supply chain at the point of sale and feed input-tax claims all the way down to retail.

If you import and then sell goods under a sales tax registration, you are firmly in scope and your deadline has already passed. There is no "small importer" exemption.

What every importer’s FBR invoice must include

An importer’s sales invoice must be validated by FBR before it is issued, and must carry:

• The unique FBR invoice number (IRN) from PRAL and a scannable QR code.
• The correct HS code for each imported item — the same classification logic you already use at the customs/clearance stage.
• The applicable sales tax rate per line, including any items subject to value addition or differing GST treatment.
• Buyer and seller NTN/STRN so commercial buyers can claim input tax.
• Quantity, unit, and value matching your import and stock records.

Deadlines for importers

Importers lead the phased timeline:

• 1 November 2025 — importers, public companies, and turnover above PKR 1 billion.
• 15 November 2025 — companies with turnover PKR 100 million to PKR 1 billion.
• 1 December 2025 — companies with turnover up to PKR 100 million.
• 31 December 2025 — all remaining registered persons.

Because importers went first, any importer not yet integrated is the most overdue and the most exposed. STGO 01/2026 added a 72-hour edit/cancel window and allowed a choice of multiple licensed integrators.

Penalties and the risk of registration suspension

For importers the stakes go beyond fines. An invoice without a valid IRN and QR code is legally invalid, and your buyers lose their input tax credit. Under the Sales Tax Act 1990 (penalty provisions strengthened by the Finance Act 2024), FBR can impose PKR 500,000 for a first default for failing to integrate, rising to PKR 3,000,000 for repeated defaults. Persistent non-compliance also risks suspension of your sales tax registration — and for an importer, a suspended STRN can stall clearances and disrupt your entire import pipeline. Getting compliant is far cheaper than the disruption.

How InvoiceFlow helps importers

InvoiceFlow submits each sales invoice through FBR’s official PRAL gateway API and returns the IRN and QR code in real time, so dispatch and billing keep moving. For importers it:

• Stores HS codes per product so imported items are classified consistently on every invoice.
• Applies the correct GST rate per line, including mixed-rate consignments.
• Generates the FBR IRN + QR code automatically on the printed/PDF invoice.
• Maintains a complete, exportable record for your sales tax returns and any FBR review.

For the full legal background, see our FBR e-invoicing compliance guide.

Simple, transparent pricing

InvoiceFlow keeps pricing straightforward for importers, with three monthly plans in PKR:

• Starter – PKR 1,500/month
• Business – PKR 2,000/month
• Enterprise – PKR 3,000/month

Every plan connects to FBR’s PRAL gateway and includes the 7-day free trial. See full plan details on the pricing section.

Get started in minutes

Start a 7-day free trial of InvoiceFlow — no card required — at app.invoiceflow.pk, and start generating valid FBR invoices today. Have questions about your rollout? Message us on WhatsApp (+92 313 4038839) or email info@invoiceflow.pk and we’ll help you get compliant.

FAQ

I’m a commercial importer — was my deadline really 1 November 2025?

Yes. Importers were placed in the first phase, live from 1 November 2025. If you are not integrated, you are already past your deadline.

Can non-compliance affect my import operations?

It can. Beyond fines, persistent non-compliance risks suspension of your sales tax registration, which for an importer can disrupt clearances and downstream sales.

Do I need HS codes on my sales invoices too?

Yes. FBR’s invoice schema expects each line correctly classified by HS code, in addition to the right GST rate.

Is InvoiceFlow a licensed FBR integrator?

No. InvoiceFlow is an independent provider that submits invoices through FBR’s official PRAL gateway API. It is not FBR-certified and not a licensed integrator.

This page is general information, not tax or legal advice. Rules and deadlines change — verify your specific obligations with FBR or a qualified tax professional. InvoiceFlow is an independent software provider and submits invoices through FBR’s official PRAL gateway API; it is not FBR-certified and is not a licensed integrator.