Quick answer
What is SRO 69(I)/2025?
SRO 69(I)/2025, dated 29 January 2025, substituted Chapter XIV of the Sales Tax Rules, 2006 — titled "Procedure for Licensing, Issuance of Electronic Sales Tax Invoices and Integration of Registered Persons". It sets the rules for FBR-licensed integrators, how electronic sales tax invoices are issued and transmitted in real time, and the duties of registered persons who must integrate.
Key takeaways
- Dated 29 January 2025; substitutes Chapter XIV of the Sales Tax Rules, 2006.
- Creates the licensed-integrator framework — only a licensed integrator can configure your invoicing system for real-time transmission.
- PRAL acts as a licensed integrator and provides integration free of cost.
- Rule 150Q lets FBR notify who must integrate — used by SRO 709(I)/2025 for all registered persons.
What SRO 69(I)/2025 changed
Chapter XIV of the Sales Tax Rules, 2006 has long dealt with integrating businesses' sales systems with FBR. SRO 69(I)/2025 replaced it with a new chapter designed for economy-wide electronic invoicing, rather than a regime aimed mainly at retail point-of-sale systems.
FBR lists it on its legal-provisions page as "The Sales Tax Rules, 2006 — Chapter XIV — Procedure for Licensing, Issuance of Electronic Sales Tax Invoices and Integration".
Licensed integrators
The chapter introduces licensed integrators. FBR's FAQs define a licensed integrator as "any person licensed by the Board to provide electronic invoicing system for integration of registered persons in the prescribed manner".
- Registered persons notified by FBR must integrate their POS, ERP or other invoicing system through a licensed integrator.
- Only a licensed integrator with a valid FBR licence can configure a registered person's software for real-time transmission.
- PRAL acts as a licensed integrator and provides integration free of cost on demand.
- Private licensed integrators may charge for configuration and integration, but not above a threshold specified by FBR.
- Licensed integrators who contravene the law are themselves liable to penal action under Section 33.
FBR publishes the current list of licensed integrators. How PRAL and IRIS fit in.
Electronic sales tax invoices
An electronic invoice is created in a specified format and transmitted to FBR's computerised system in real time. On acceptance, FBR's system assigns an invoice number; the printed invoice must carry that number, a QR code and the Digital Invoicing logo. Read the QR code requirements.
Who must integrate: Rule 150Q
Chapter XIV does not by itself put every business on a deadline. Instead, Rule 150Q allows FBR to notify the persons or classes of persons who must integrate. FBR used that power in SRO 709(I)/2025 to cover all corporate and non-corporate registered persons, with the timing later phased by SRO 1413(I)/2025 and SRO 1852(I)/2025.
What it means for your business
- Choose a licensed integrator — PRAL (free) or a private one.
- Choose the software that will issue invoices — your ERP, a custom build, or ready-made software like DInvoice.
- Register for digital invoicing in IRIS and complete sandbox testing. Step-by-step.
- Issue every invoice through the integrated system from your go-live date.
Frequently asked questions
When was SRO 69(I)/2025 issued?
On 29 January 2025.
Do I have to pay a licensed integrator?
Not necessarily. PRAL is a licensed integrator and provides integration free of cost. Private licensed integrators may charge a fee, capped at a threshold set by FBR.
Is DInvoice a licensed integrator?
DInvoice is digital invoicing software. It connects to FBR through PRAL's Digital Invoicing API — PRAL being the FBR-licensed integrator that provides integration free of cost.
Sources
- FBR — SRO 69(I)/2025: Sales Tax Rules, 2006, Chapter XIV (PDF)
- FBR — POS & Electronic Invoicing Legal Provisions
- FBR — Digital Invoicing FAQs
- FBR — List of Licensed Digital Invoicing Integrators
Published by DInvoice (Digital Invoice Integrator), FBR digital invoicing software for Pakistan. This page is general information, not legal or tax advice; rules and penalty amounts change, so confirm current requirements with FBR or your tax advisor. Last reviewed 26 September 2026.