B2B and B2C requirements being phased in
The Pakistan Federal Board of Revenue is introducing a mix of centralised e-invoicing and fiscal systems or registers for B2B and B2C invoicing, respectively.
On 10 January 2024, the Board issued a notice for the Fast Moving Consumer Group companies to adopt electronic reporting. This includes importers, wholesalers and retailers.
B2C fiscal registers
Taxpayers, known as ‘integrated suppliers’ must shortly instal VAT fiscal registers for B2C invoicing. This includes: Manufacturers, importers, wholesalers and distributors of fast-moving consumer goods. FBR will notify affected suppliers.
Fiscal registers will be provided by certified distributors. These registers will provide automated daily direct reporting to the FBR. But the integrated supplier shall allow physical and online remote access to the records, systems, logs and documents maintained in electronic form.
B2B e-invoicing
The FBR is also planning to introduce a centralised B2B e-invoicing platform. The will require a JSON file submission, with the return of a unique code to be embedded with the e-invoice before submission to the customer.
Asia Pacific e-invoicing
| Country | Date | Comments (click for details) |
| Australia | TBC | PEPPOL-based e-invoicing with no govt intervention B2B |
| China | Nov 2023 | Special e-fapiao VAT invoice being piloted with 2023 full implementation |
| India | Oct 2020 | B2B pre-clearance with separate B2C; completed Apr 2021 |
| Indonesia | Jul 2015 | e-Factur Pajak electronic invoicing |
| Japan | Oct 2023 | Tax qualified invoices |
| Kazakhstan | Jan 2017 | e-invoicing IS ESF |
| Kyrgyzstan | May 2023 | Mandatory e-invoicing for goods |
| Malaysia | Aug 2024 | e-invoicing pre-clearance |
| Mauritius | Jan 2024 | Electronic fiscal cash registers |
| New Zealand | Mar 2022 | B2G PEPPOL-based e-invoicing |
| Pakistan | Pending | E-invoicing and fiscal registers |
| Philippines | Jan 2024 | 2022 pilot of e-invoices; to follow South Korea model |
| Singapore | Nov 2025 | Phased B2B e-invoicing mandate |
| South Korea | 2011 | Near real-time invoice reporting |
| Taiwan | 2017 | Electronic GUI invoices; non-residents since 2020 |
| Thailand | 2018 | E-invoice reporting where adopted |
| Vietnam | Nov 2021 | Pre-clearance B2B verification code e-invoice |
