# FBR Digital Invoicing Compliance Guide

## Overview

The Federal Board of Revenue (FBR) of Pakistan mandates digital invoicing for eligible businesses. EZInvoice helps organizations comply with these requirements.

## Key Requirements

- Real-time or periodic invoice submission
- FBR-compliant invoice format and schema
- Accurate tax calculations
- Proper seller and buyer information (NTN, STRN)
- Invoice record retention
- Audit readiness

## Who Must Comply

- Retailers
- Manufacturers
- Distributors
- Wholesalers
- Service providers
- E-commerce businesses

## Compliance Process

1. Register with FBR (NTN/STRN)
2. Select an FBR-compliant invoicing solution
3. Integrate invoicing systems
4. Generate compliant invoices
5. Submit invoice data to FBR
6. Monitor submission status
7. Maintain compliance records

## FBR Digital Invoicing Ecosystem

- **FBR**: Federal Board of Revenue - tax authority
- **PRAL**: Pakistan Revenue Automation Limited - technology arm of FBR
- **IRIS**: Integrated Revenue Information System - online tax portal

## Related Files

Refer to `/llms-schema.txt`, `/llms-full.txt`, and `/llms-glossary.txt` at the project root for additional compliance information.

## Keywords

FBR Compliance, FBR Digital Invoicing, Pakistan Tax Compliance, E-Invoicing Regulations, FBR Schema, Sales Tax Pakistan, PRAL Invoicing