SRO Updates
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SRO 350(I)/2026: New E-Invoicing Requirements for Manufacturers
FBR issues SRO 350(I)/2026 mandating e-invoicing for all registered manufacturers with effect from July 1, 2026.
KA
Kashif Mahmood
March 12, 2026
SRO 350(I)/2026 Overview
The Federal Board of Revenue has issued SRO 350(I)/2026, expanding mandatory e-invoicing requirements to all registered manufacturers in Pakistan.
Key Provisions
Scope
- All manufacturers registered under Sales Tax Act
- Annual turnover threshold: Rs. 100 million and above
- Effective date: July 1, 2026
Requirements
- Register for e-invoicing on FBR portal
- Integrate invoicing system with FBR API
- Generate and transmit invoices in real-time
- Include QR code on all invoices
Invoice Data Elements
- Unique Invoice Reference Number (IRN)
- Seller and Buyer NTN/CNIC
- Complete product details with HS codes
- Tax calculations and totals
- Digital signature
Implementation Timeline
| Phase | Turnover Threshold | Deadline |
|---|---|---|
| Phase 1 | Rs. 500M+ | July 1, 2026 |
| Phase 2 | Rs. 200M+ | October 1, 2026 |
| Phase 3 | Rs. 100M+ | January 1, 2027 |
Non-Compliance Penalties
- First offense: Rs. 50,000
- Second offense: Rs. 100,000
- Subsequent offenses: Rs. 200,000 or suspension
Benefits of Compliance
- Faster input tax verification
- Reduced audit frequency
- Priority refund processing
- Digital record maintenance
Resources
For technical specifications and API documentation, visit the FBR IRIS portal or contact the e-invoicing helpdesk.
