Odoo, connected to FBR and fully compliant.

Pakistan's mandate is in force rather than approaching. The staggered deadlines that applied to different categories of registered person all fell before 1 January 2026, so the useful question is not when the rules arrive, but whether an existing invoicing setup already satisfies them.

• Who is in scope: all sales-tax registered persons. SRO 1413(I)/2025, dated 1 August 2025, superseded the narrower SRO 709(I)/2025 and directed registered persons, corporate and non-corporate alike, to complete registration and testing through a licensed integrator and to issue electronic invoices.
• Where the deadlines landed: the staggered schedule closed with a final catch-all deadline in December 2025, and no further FBR deadline for this mandate is pending. Sales Tax General Order 01 of 2026, dated 30 March 2026, added procedure rather than a date: a registered person may engage more than one licensed integrator, and a valid electronic invoice may be corrected within seventy-two hours, with anything later needing the approval of the Commissioner Inland Revenue.
• How integration happens: through a licensed integrator, under Section 23(3), (5) and (6) of the Sales Tax Act 1990. PRAL is FBR's own integrator and is the free option; the others are private firms. FBR listed 8 licensed integrators on its register as at 10 August 2026, and that number moves — read the live register rather than any figure quoted on a website, this one included: FBR list of licensed integrators.
• What the system must do: report every qualifying invoice in real time through that integrator, carry the FBR invoice number and a QR code on the document itself, and hold sales tax rates, buyer registration numbers and item codes correct at line level.
• Penalty for not integrating: Section 33 (serial 25A) of the Sales Tax Act 1990, as amended up to 30 June 2026, sets a penalty that escalates with each default rather than a single figure — PKR 500,000 for a first default, PKR 1,000,000 for a second, PKR 2,000,000 for a third and PKR 3,000,000 for a fourth, each falling fifteen days after the order for the one before it — and the business premises are liable to be sealed by an officer of Inland Revenue. Serial 25AA of the same Act, as amended up to 30 June 2026, sets a separate penalty on a licensed integrator that fails to integrate the registered persons it serves: PKR 1,000,000 or 1% of the value of suppressed sales, whichever is higher.
• Exposure beyond the fines: the Finance Act 2026 amended Section 21(2) of the Sales Tax Act 1990 so that non-compliance with the integration provisions at Section 23(5) and (6) is explicit grounds for the Commissioner to suspend or blacklist a registered person. That sits on top of the penalties rather than in place of them.
• Relief on the cost: Section 64D of the Income Tax Ordinance 2001, as amended up to 30 June 2026 and substituted by the Finance Act 2026, allows a tax credit of 10% of the amount actually invested in the hardware and software used for integration, claimable in the tax year that equipment is installed and configured. Operation and maintenance costs are excluded, and the credit runs only against normal tax liability, not minimum tax.

Source: FBR SRO 1413(I)/2025 (1 August 2025), Sales Tax General Order 01 of 2026 (30 March 2026), the Sales Tax Act 1990 as amended up to 30 June 2026, and the Income Tax Ordinance 2001 as amended up to 30 June 2026. Regulatory summary, not tax advice — confirm your own position with your tax advisor.