Terms & Conditions

4. FBR Digital Invoicing, Alerts & System Notifications

The Service facilitates digital invoicing integration with the Federal Board of Revenue (FBR) of Pakistan under Section 50A read with Section 22 and 23 of the Sales Tax Act, 1990 and Chapter XIV-AA of the Sales Tax Rules, 2006 (as amended from time to time). In using this Service, you explicitly acknowledge and agree to the following responsibilities, precautions, and rules:

• Data Accuracy & Validation: You are solely and exclusively responsible for the accuracy, truthfulness, and completeness of all transaction data, buyer identification details (NTN, STRN, CNIC), HS Codes, Unit of Measure (UOM), unit prices, quantities, and sales tax / withholding tax calculations in compliance with Sections 22 and 23 of the Sales Tax Act, 1990 and the Sales Tax Rules, 2006. The Company acts merely as a technological conduit and does not perform audit, validation, or compliance checks on the substance of your invoices.
• Real-time Submission Obligations: You are responsible for ensuring that digital invoices are submitted in real-time or within the legal timelines mandated by FBR regulations, the Sales Tax Act, 1990, and the Sales Tax Rules, 2006. The Company is not liable for any penalties, delays, or issues arising from late submissions, double submissions, or manual entry errors.
• Security & Integration Precautions: You must take necessary precautions to secure your digital invoicing client software, ERP servers, local networks, and client-side integrations to prevent duplicate transmission loops, unauthorized invoice injection, or tampering with FBR digital tax data.
• Server & IP Address Changes: The integration of digital invoicing systems relies on registered digital licenses (such as FBR Digital Invoicing License/Client Keys) and network-level configurations (IP whitelisting). If you swap your hosting servers, update digital client keys, or experience a network IP address change (including dynamic IP changes from your ISP), you are solely responsible for registering the new client credentials and configuring the updated IP address inside the official FBR portal and the Service settings. The Company is not responsible for failed transmissions, connection rejections, or tax fines resulting from mismatched client credentials or unconfigured IP addresses.
• Sandbox vs. Production Environments: You are responsible for ensuring the correct integration mode (Sandbox for testing vs. Production for live compliance) is selected and configured. The Company is not liable for test invoices accidentally pushed to FBR Production, nor for compliance issues caused by live invoices failed due to active Sandbox mode configurations.
• Federal vs. Provincial Revenue Jurisdictions: While the platform connects primarily with the FBR, you must verify your provincial sales tax compliance requirements (such as PRA for Punjab, SRB for Sindh, KPRA for KP, or BRA for Balochistan) and ensure correct configuration for services transactions.
• Wrong Customer & NTN/STRN Selection: You are solely responsible for ensuring that the correct customer profile (Active vs. Inactive status on FBR's Active Taxpayer List, Registered vs. Unregistered buyer, and correct STRN/NTN/CNIC input) is selected. Specifying the wrong customer profile may result in incorrect sales tax calculations (including Further Tax or Extra Tax applications) or illegal tax declarations (e.g., flying invoices), for which you assume full legal and financial liability.
• Wrong Transaction Amounts & Invoice Corrections: Once a digital invoice is transmitted to the FBR and issued an official FBR invoice number, it cannot be modified or deleted directly. Any corrections regarding wrong taxable values, incorrect tax amounts, or items must be executed via FBR-compliant Credit Notes (for reductions/returns) or Debit Notes (for increases) in accordance with the Sales Tax Rules, 2006 and the Sales Tax Act, 1990, within the legally permitted statutory period (typically 180 days). The Company is not responsible for overpaid taxes, audit assessments, or penalties arising from incorrect amounts submitted.
• Burden of Proof & Section 35 Compliance: Under Section 35 of the Sales Tax Act, 1990, the burden of proof regarding whether the incidence of sales tax has or has not been passed to the consumer lies solely and exclusively on you (the person collecting the tax). Any customizations, system modifications, custom integrations, or new features developed or made available by the platform to assist with tax declarations do not shift this burden of proof to the Company. The Company is not responsible for proving, demonstrating, or verifying the incidence of tax or providing audit backing in any FBR audit, assessment, or legal proceeding.
• Invoice Edit & Deletion Window: The platform offers a maximum **72-hour window** from the time of invoice creation/submission to initiate an edit or deletion. To request an edit or deletion within this window, a support ticket **must be formally opened at least 24 hours prior** to the expiration of the 72-hour timeframe (providing a 24-hour operational buffer). If the 72-hour window has elapsed, or the 24-hour ticketing buffer has not been met, the invoice will be permanently locked on the platform. In such cases, you must consult your tax advisor or legal consultant to handle any required adjustments, manual corrections, or cancellations directly through the official FBR portal at iris.fbr.gov.pk.
• Cryptographic Non-Repudiation: Any digital invoice generated or transmitted using your account credentials, STRN/NTN, and official FBR API keys is considered signed and repudiated solely by you.
• Monitoring Compliance Alerts & Notifications: The platform may generate real-time compliance alerts, in-app error warnings, email alerts, or SMS notifications when an invoice submission fails, when FBR connection tokens expire, or when FBR validation engines reject an invoice. It is your sole responsibility to actively monitor, review, and act upon these alerts and system notifications. The Company is not liable for any tax liabilities, fines, or penalties arising from ignored notifications, unread error messages, or delayed correction of rejected invoices.
• User Safety & Daily Compliance Checks: To ensure system integrity and prevent FBR regulatory discrepancies, the user agrees to perform the following daily safety checks: (i) verify that the buyer's STRN/NTN is active on the FBR Active Taxpayer List (ATL) before generating B2B invoices; (ii) double-check that all products have the correct Harmonized System (HS) Codes and Unit of Measure (UOM) configurations to avoid Annexure-C errors; (iii) perform daily end-of-shift audits on transmission logs to verify that all invoices processed locally have successfully synced with FBR servers and received FBR invoice/fiscal codes; (iv) audit sub-user roles and restrict permissions for credit/debit notes or API configuration to authorized personnel; and (v) enable Multi-Factor Authentication (MFA) on all administrator accounts to prevent unauthorized tax filings.
• FBR API & System Uptime: You acknowledge that the digital invoicing submission depends entirely on the availability and uptime of the FBR's official systems, APIs, and portals. The Company does not guarantee, represent, or warrant that the FBR systems will be continuously accessible, and shall not be held liable for failure or delay in invoice transmission caused by FBR downtime, network disruptions, API changes, or server maintenance.
• Taxpayer Liability & Penalties: Under no circumstances shall the Company, its directors, or employees be liable for any tax liability, fines, default surcharge, penalties, administrative sanctions, audits, or legal consequences imposed on you by the FBR, provincial revenue authorities, or any regulatory body in Pakistan due to regulatory non-compliance, inaccurate data transmission, or misuse of the Service.