SRO 709 FBR Compliance Guide for Pakistan

What is SRO 709?

SRO 709 refers to the statutory regulatory order issued by the Federal Board of Revenue (FBR) that sets the framework for digital invoicing (e-invoicing) in Pakistan. Under SRO 709, sales tax–registered businesses must integrate with FBR’s system and issue invoices that are submitted in real time to FBR via PRAL (Pakistan Revenue Automation Limited). Each invoice receives an Invoice Reference Number (IRN) and a QR code for verification.

Who must comply with SRO 709?

FBR has mandated digital invoicing for registered persons—both corporate and non-corporate. Compliance deadlines have been phased; corporates and larger taxpayers were required to integrate first, followed by other categories. If your business is sales tax registered, you need to ensure your invoicing software can submit invoices to FBR and obtain IRN and QR code for each invoice.

What happens if you don’t comply?

Non-compliance with FBR digital invoicing requirements can result in penalties, disallowance of input tax, and in serious cases suspension of your ability to issue invoices. Staying compliant means using FBR-compliant invoicing software that supports PRAL integration, all required FBR scenarios (e.g. standard rate, exempt, zero-rated, unregistered buyer), and proper IRN and QR generation.

How to get SRO 709 compliant

Choose invoicing software that integrates with FBR via PRAL, supports sandbox testing, and handles all FBR scenarios. Connect your NTN and FBR API credentials, then create and submit invoices through the software. Each invoice will receive an IRN and QR code from FBR. fbrly supports PRAL sandbox and production, so you can test and then go live with the same workflow.

Start FBR digital invoicing with fbrly — free trial, no credit card. For more on IRN and QR, read our guide on IRN invoice Pakistan.