FBR makes sales tax invoice mandatory on advance payments
Notification SRO2063 of 2026 requires output tax to be declared in the period the payment is received and each advance invoice to be linked electronically.
The Federal Board of Revenue has made sales tax invoices mandatory for registered taxpayers on advance payments received against future supplies, under a notification issued as SRO2063 of 2026.
Dawn reported that the procedure also requires a taxpayer to declare output tax in the return for the tax period in which the advance payment is received, rather than waiting for the supply to be made.
Where a taxpayer takes several advance payments against a single supply, a separate invoice must be issued for each payment. According to the report, each of those invoices must be electronically linked to the earlier ones so that the transaction can be traced through the system.
Statutory regulatory orders are the instrument the FBR uses to issue tax rules. The requirement falls on registered persons who take payment before they make the supply.
Dawn's report did not say what revenue the board expects the measure to raise, or whether a period has been allowed before penalties apply.
In a separate FBR report, ProPakistani led on a different change: taxpayers can now amend or cancel old electronic sales tax invoices on the main FBR website. According to that report, the option sits on the board's primary portal rather than a secondary system.
How the reports differ
Dawn led on the advance-payment rule under SRO2063 of 2026, setting out the output-tax declaration and the requirement to link each advance invoice to earlier ones. ProPakistani led instead on a different FBR change, a facility to amend or cancel old electronic sales tax invoices on the board's main website, which Dawn's standfirst did not mention. Neither report carried the other's lead.
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