FBR introduces digital invoicing procedure for 13 oil and gas exploration companies

The Federal Board of Revenue has set a digital invoicing process for 13 oil and gas exploration and production companies, effective for sales tax returns from December 2026. Profit by Pakistan Today reported that Sales Tax General Order No. 36 was issued on November 13 to address electronic invoicing issues in joint venture operations.

Each partner must report invoices for its share, based on the concession or lease operator’s invoice. Non-operating partners can also upload invoices prepared on their behalf by the operator, with the FBR system assigning an invoice number and QR code. Invoices can be retrieved, amended or deleted in the digital dashboard before the monthly return is filed.