FBR SRO 709 Explained: The Notification That Started Mandatory E-Invoicing

S.R.O. 709 (I)/2025 (22 April 2025) is the notification that made electronic invoicing mandatory for corporate and non-corporate sales tax registered persons. It has been superseded — first by SRO 1413, then by SRO 1852. Use this page for background; use the current SRO for deadlines.

What SRO 709 established

Per FBR's Digital Invoicing FAQs (which still summarise 709), electronic invoicing became mandatory for all corporate and non-corporate registered persons under that order. The FAQ also recorded early enforcement dates (registration/integration from 1 June 2025 for corporate and 1 July 2025 for non-corporate). Those FAQ answers were written against 709 and should not be treated as the final 2025 schedule.

Licensed integrator / PRAL

FBR FAQs define a licensed integrator under the Sales Tax Rules and confirm PRAL may act as licensed integrator and provide free integration services on demand. Notified persons integrate POS, ERP, or other invoicing systems through that path — there is no FBR “download and install” invoicing package.

What “compliant invoice” means in practice

A structured electronic invoice is created digitally in the prescribed format. Paper that is merely scanned does not qualify (FBR FAQ). After acceptance, systems retain the FBR invoice number and print the Digital Invoicing logo and QR code to published size/version rules. Debit/credit notes adjust cancelled or changed supplies under Section 9 — they are not a casual delete.

Where to go next

Current phased dates: SRO 1852 explained. History of the mid-2025 table: SRO 1413 in context.