🇵🇰 Pakistan - E-Invoicing Specifications (XIR System)

Status: 🟢 Mandatory | Active for threshold-based taxpayers Authority: FBR (Federal Board of Revenue) Platform: e-Invoice System (XIR)

1. Context & Overview

Pakistan has mandatory e-invoicing through the FBR. All sales above certain thresholds must be reported through the e-invoice system with XIR (e-Invoice Reference) authorization.

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to FBR| FBR[FBR Platform]
    
    FBR -->|4. Validation| V[Schema + Rules]
    V -->|5. XIR Assignment| XIR[XIR Number]
    
    FBR -->|6. Return ACK + XIR| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. STRN (Sales Tax Registration Number): Tax ID
2. XIR (e-Invoice Reference): Unique reference
3. Digital Certificate: FBR-approved

3. Data Standards & Formats

A. Required Format

• XML Format: FBR schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• STRN: Tax ID (7-15 digits)
• XIR: Unique reference number
• GST Rate: 18% standard
• Invoice Date: DD/MM/YYYY format

4. Business Model & Compliance

A. Workflow

1. STRN Registration: Obtain FBR tax ID
2. Certificate: Acquire digital certificate
3. XML Generation: Create FBR-compliant document
4. Signing: Apply electronic signature
5. Submission: Send to FBR
6. XIR: Receive reference number
7. Delivery: Send to buyer

B. Archiving

• Retention: 6 years
• Format: Original XML

5. Implementation Checklist

• STRN Registration: Obtain Pakistani tax ID
• Digital Certificate: Acquire FBR certificate
• XML Engine: Build FBR schema generator
• Signature Integration: Implement signing
• FBR API: Connect to e-Invoice system
• XIR Processing: Handle reference numbers

6. Resources

• FBR Portal: Fbr.gov.pk
• e-Invoicing Section: FBR XIR