Who Must Use FBR Digital Invoicing? Requirements & Notifications
FBR is rolling out mandatory digital invoicing in phases through SROs and general orders. Here is who is required, how notifications work, and how to prepare before your deadline.
A phased, notification-driven rollout
FBR has not switched every business on at once. Instead it notifies categories of sales tax registered persons in phases through SROs and general orders, each with its own compliance deadline.
That means the practical question for most registered businesses is not whether they will need digital invoicing, but when their category is notified.
Business categories in scope
The rollout spans the full range of sales tax registered persons — manufacturers, importers, exporters, wholesalers, distributors and retailers, as well as service providers where sales tax applies.
Large and corporate taxpayers have generally been brought in earlier, with the net widening over successive phases.
How you find out you're required
Notification usually comes through an SRO or general order that names the category, plus direct communication and updates in your FBR portal. It is worth monitoring both rather than waiting to be told.
Once notified, every sales tax invoice you issue after the deadline must go through the Digital Invoicing system.
Preparing before the deadline
Integrating early removes deadline pressure and lets you test properly in sandbox first. A ready platform like Digi Invoice makes this a same-day task instead of a development project.
Being live before your category's cut-off also avoids any gap where you cannot legally issue a sales tax invoice.