How to choose a licensed FBR integrator, and why you can now use more than one

A licensed FBR integrator is a company authorised under rule 150XE(1) of the Sales Tax Rules 2006 to integrate a notified registered person's software with FBR, and FBR publishes the full register at its List of License Integrators page. Since STGO 01 of 2026, issued 30 March 2026, a business may engage more than one integrator at the same time, for example one for retail point of sale and another for back office ERP.

This guide covers what the licence actually is, who holds one, what it does and does not guarantee you, and the change made in March 2026 that lets a registered person work with more than one integrator at the same time.

The rule that makes this necessary

Rule 150XE(1) of the Sales Tax Rules 2006 is the operative one. Subject to the exception for PRAL in rule 150XF, no person may carry out integration of a notified registered person through software unless licensed under the rules. Rule 150XE(3) goes further: every piece of electronic invoicing or point of sale software of a notified registered person that generates invoices for payment, whether in cash or by card, "shall be integrated with the Board through the licensed integrator."

So integration is not something you can simply do yourself against the API and consider settled, and buying an invoicing product off a shelf is not the same transaction as arranging integration. The current Chapter XIV was substituted into the rules by SRO 69(I)/2025, dated 29 January 2025.

Who holds a licence

FBR maintains an official register at List of License Integrators, with a licence number, NTN and contact details for each. As at 22 August 2026 it named PRAL together with Haball, WebDNAworks, EY Ford Rhodes, OpenPort Pakistan, TMR Consulting, Naturetech and Dynamic Resources.

Check the live page rather than any list republished elsewhere, including this one. The register grows, and licences can also be cancelled or suspended under rule 150XN, so a name that appeared in a news article in 2025 is not evidence of a licence today.

What the licence actually guarantees

Quite a lot, and it is worth knowing, because it is the part of a vendor's credibility that somebody else has already checked.

Entry criteria, rule 150XH

An applicant has to submit, among other things, a company profile, details of managerial and technical personnel, evidence of capacity in integration with enterprise resource planning and payment processing systems, a registration certificate from the Pakistan Software Houses Association or the Institute of Chartered Accountants of Pakistan, audited accounts for the last three financial years, a client list, a certificate of incorporation, an NTN certificate, paid up capital for the latest financial year of at least PKR 10 million, directors' CNICs, an undertaking that the company has never been blacklisted by any government department and has not been involved in confirmed cases of fiscal fraud, and a list of projects executed in the last three years.

Process, rule 150XI

A licensing committee notified by the Board scrutinises the documents and evaluates eligibility within seven days of receipt. It may carry out physical inspection visits. It must recommend or reject within fifteen days of submission, with reasons, and grants the licence to a recommended applicant with prior approval of the Board.

Term, rule 150XJ

A licensee has the right to install, configure, integrate, operate and maintain electronic invoicing or point of sale software on a real time basis in accordance with the conditions of the licence. The licence is valid for five years from the date of issuance. It is non transferable and may not be used by any sub contractor. Renewal has to be applied for three months before expiry under rule 150XK.

Ongoing obligations, rules 150XL and 150XN

A licensee is responsible for post deployment maintenance, including setting up and maintaining the connected equipment, upgrading system hardware and software, fixing bugs, and responding immediately to troubleshoot post deployment problems. It is also responsible for the safe and secure capture of real time transmission of sales data to the FBR database at all times. If it fails to provide specified services to the Board's satisfaction, breaches licence conditions, breaches the rules or the Act, or violates any applicable law, the licence can be cancelled or terminated, and the licensing committee may suspend it immediately where there is prima facie evidence. The licensee has a right of representation to the Board, whose decision is final.

PRAL is a special case, and it is free

Rule 150XF provides that PRAL, the Pakistan Revenue Automation company, acts as a licensed integrator, notwithstanding the application, grant, five year term and renewal rules that apply to everyone else. Two consequences follow that are directly useful to a business.

Rule 150XF(2): "PRAL shall provide free of cost integration services to the registered persons on demand." Rule 150XF(3): when required by the Board, PRAL provides a free of cost downloadable electronic invoicing or point of sale software on FBR's official website. And rule 150XO(2) confirms that no fee is payable to the Board or its field formations.

In other words, the government route exists and costs nothing. What you buy from a private integrator or software vendor is the difference between that and something that fits how your business actually runs. That is a legitimate thing to pay for, and it is also a reason to ask any vendor to be specific about what they are adding. We set out the whole cost picture in what FBR digital invoicing actually costs.

You can now engage more than one integrator

On 30 March 2026 FBR issued Sales Tax General Order 01 of 2026, under reference C.No.1(190) ST-L&P/2026/33-166. We have read the gazetted order directly.

Its recital records that "some hardships of involvement of more than one licensee integrator in cases of persons/class of persons have been reported". Its operative direction is that a registered person may, for the purposes of integrating its electronic invoicing hardware and software with the Board's computerized system, "engage one or more licensed integrators, as approved or notified by the Board, wherever required."

What that changes in practice

• Different systems can use different specialists. A retail chain can run counter level point of sale integration through one integrator and back office ERP invoicing through another, instead of forcing one vendor to cover both badly.
• Groups stop being held hostage by a single stack. If one part of the business runs Odoo and another runs something else entirely, you no longer need a single integrator competent in both.
• Switching becomes less of an all or nothing event. You can bring a second integrator alongside the first and move systems across rather than cutting over everything on one date.
• It weakens lock in as a negotiating position. If a vendor tells you that engaging anyone else would breach your compliance, that is now checkable against a published order.

Note the qualifier. The order says integrators "as approved or notified by the Board", which points back to the official register. Engaging more than one does not mean engaging anyone.

The other half of STGO 01 of 2026: the 72 hour window

The same order directs that an integrated person shall only be allowed to cancel, delete or edit a valid electronic sales tax invoice generated due to a bonafide mistake, through the Board's computerized system, "within a period of seventy-two (72) hours from the time of its generation". Anything after that is subject to prior approval of the concerned Commissioner Inland Revenue, in such manner and subject to such conditions as the Board may specify. The statutory basis for both directions is sub sections (5) and (6) of section 23 of the Sales Tax Act 1990.

This belongs in a vendor conversation, not just a compliance memo. Ask any integrator how their system exposes that window to the person doing the billing, and what their process is once it has passed.

A checklist to take into a vendor conversation

1. Are you on FBR's List of License Integrators, and what is your licence number? Verify it on FBR's page yourself.
2. When was the licence issued? It runs five years from issuance under rule 150XJ(2), and renewal is applied for three months before expiry under rule 150XK.
3. If you are not licensed, whose licence does my integration run under? Remember rule 150XJ(3) on sub contractors.
4. Which sandbox scenarios have you cleared for my sector? FBR publishes twenty eight scenarios and a mapping from business activity to the applicable set. See FBR sandbox testing.
5. How does the system behave when FBR is unreachable? Rule 150XC requires invoices issued during a failure or interruption to be clearly identified as offline and uploaded within 24 hours of restoration.
6. Does it issue debit and credit notes electronically? Required by rule 150S(2). See debit notes and credit notes.
7. How is the 72 hour correction window surfaced to my staff?
8. How is six year retention handled? Rule 150S(1) sets the period and rule 150T requires storage such that the originally transmitted information can be re created at audit.
9. What does Annexure C look like afterwards? Rule 150R(5) auto fills it from your electronic invoices, so mapping errors become return errors.
10. What is included in post deployment support? Rule 150XL puts maintenance, upgrades, bug fixes and troubleshooting on the licensee.
11. What is the fee, and what is it for? Rule 150XO(1) allows a fee for configuration and integration, capped at a threshold the Board may specify by general order. We could not find a published threshold.

One thing a licence does not tell you

The licence is a check on the company, not on the fit. It confirms capital, audited accounts, personnel and a track record. It says nothing about whether that integrator has ever handled your sector's scenarios, your ERP, or your invoice volume. Those are the questions that decide whether a project goes well, and the register cannot answer them for you. If you run Odoo, our guide on choosing between an Odoo FBR module and a custom connector covers the fit question in detail.

Primary sources

• Sales Tax General Order 01 of 2026, dated 30 March 2026, C.No.1(190) ST-L&P/2026/33-166, read directly: download1.fbr.gov.pk STGO 01 of 2026
• Chapter XIV, Sales Tax Rules 2006, rules 150Q to 150XQ: download1.fbr.gov.pk Chapter XIV
• SRO 69(I)/2025 dated 29 January 2025, substituting Chapter XIV: download1.fbr.gov.pk SRO 69(I)/2025
• SRO 1413(I)/2025 dated 1 August 2025, obliging registered persons to integrate through a licensed integrator or PRAL: download1.fbr.gov.pk SRO 1413(I)/2025
• FBR List of License Integrators, the official register: fbr.gov.pk list of license integrators
• FBR Licensing Committee: fbr.gov.pk licensing committee
• Technical Specification for DI API version 1.12, PRAL: download1.fbr.gov.pk DI API v1.12

Last verified: 22 August 2026. STGO 01 of 2026 and Chapter XIV were read from the gazetted documents linked above. The list of licensed integrators reflects FBR's official register as at that date and changes without notice, so verify it on FBR's own page before relying on it. We publish no penalty figure, because the amounts in circulation could not be reconciled against section 33 of the Sales Tax Act 1990. General information, not tax advice.