SRO
Sales Tax
STGO 01/2026 — Electronic Sales Tax Invoices
FBR Digital Invoicing – Multiple Integrators and 72-Hour Invoice Correction Rule
What Changed — Plain English
FBR allows sales tax-registered persons to engage one or more licensed integrators for digital invoicing. Electronic sales tax invoices generated due to genuine mistakes may be edited, cancelled or deleted within 72 hours through FBR's computerized system. After 72 hours, prior approval from the concerned Commissioner Inland Revenue is required.
Who Is Affected
Sales tax-registered persons integrating their invoicing systems with FBR, particularly businesses using multiple licensed integrators or requiring corrections to electronic sales tax invoices.
✕ Before
The earlier digital invoicing framework required integration through licensed integrators but did not expressly provide the multiple-integrator flexibility and 72-hour invoice correction procedure specified in this order.
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✓ After
Registered persons may engage one or more FBR-approved licensed integrators. Electronic invoices issued due to genuine mistakes may be corrected, cancelled or deleted within 72 hours. After this period, prior approval from the concerned Commissioner Inland Revenue is required.
Related Sections
§ Section 23(5) and (6)§ Sales Tax Act§ 1990; SRO 1413(I)/2025.
This is an educational plain-English summary, not legal advice. Always verify against the official Gazette / FBR text before acting. TaxBuddy Umair is not affiliated with FBR.
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