What is Rule 150Q in simple terms?

Rule 150Q of the Sales Tax Rules 2006 is the provision that legally requires notified registered persons to integrate with FBR's computerised system and transmit each sales tax invoice electronically in real time — through PRAL or a licensed integrator — before issuing it to the buyer. It is the legal basis for FBR Digital Invoicing.

How do Rule 150Q and the SROs relate?

Rule 150Q sets the obligation to integrate and e-invoice. The SROs issued under it — such as SRO 1852(I)/2025 for goods and the draft SRO 288(I)/2026 for services — set the phased schedule of which categories must comply and by when. The rule is the 'what'; the SROs are the 'when'.

Does Rule 150Q apply to small businesses?

Rule 150Q does not exempt small businesses by size. The rollout is phased, so smaller registered persons are called up in later phases, but any sales tax registered person can fall within it once their category is notified. Confirm your status on iris.fbr.gov.pk.

FBR Digital Invoicing · Guide

Rule 150Q of the Sales Tax Rules: The Legal Basis for FBR Digital Invoicing (2026)

Understand Rule 150Q of the Sales Tax Rules 2006 — the provision that requires registered persons to integrate their systems with FBR and transmit electronic invoices in real time. A plain-language explainer of what the rule says, who it applies to, and how the SROs fit under it.

What Rule 150Q says

Rule 150Q sits in the Sales Tax Rules 2006 and is the legal hook for FBR Digital Invoicing. In substance it requires notified registered persons to integrate their hardware and software with FBR's computerised system and to electronically generate and transmit each sales tax invoice in real time, through PRAL or a licensed integrator, before the invoice is issued to the buyer.

The rule sets the obligation; the notifications issued under it — most recently SRO 1852(I)/2025 for goods and the draft SRO 288(I)/2026 for many services — set the calendar of who must integrate and by when. So the rule is the 'what', and the SROs are the 'when'.

Who Rule 150Q applies to

Both corporate and non-corporate registered persons fall within Rule 150Q once their category is notified. The phased approach staggers start dates by turnover band and business activity, but the rule itself does not carve out small businesses — being sales tax registered is what brings you within its reach.

In practice this now covers public companies, importers and large taxpayers, mid-size companies, and progressively smaller registered persons as each phase is notified. Always check whether your specific category has been called up on the FBR portal.

How to comply with Rule 150Q in practice

Compliance means real-time integration, not batch upload after the fact: your system sends a structured invoice to FBR's DI API, FBR validates it and returns an Invoice Reference Number (IRN) and the data for a Version 2.0 QR code, and only that stamped invoice is handed to the customer. Only invoices carrying a valid IRN let a registered buyer claim input tax.

Digi Invoice is built directly on FBR's DI v1.12 specification, so it satisfies the Rule 150Q obligation out of the box — guided setup, sandbox and production posting, validation, and the IRN and QR on every invoice — without a business needing to build or maintain the integration itself.