As previously reported by Pagero, the Federal Board of Revenue (FBR) of Pakistan introduced new e-invoicing requirements to modernize transaction controls.   On 10 January 2024, the FBR announced its notification defining the scope of mandatory e-invoicing implementation in Pakistan.   According to this notification, as of 1 February 2024, e-invoices must be submitted by the following tax-registered persons dealing with fast-moving consumer goods[1]: All importers and manufacturers of fast-moving consumer goods; All wholesalers (including dealers), distributors; All wholesaler-cum-retailers engaged in bulk import and supply of fast-moving consumer goods on a wholesale basis to the retailers.   [1] "Fast-moving consumer...