One patient, one MRN, one built-in ledger, one live command centre — from the registration counter to the operating theatre.
Why EloHIMSFBR digital invoicing, for hospitals and laboratories
Electronic invoicing has arrived in Pakistani healthcare as a contested requirement rather than a settled one. This page sets out what the rule says, where the disagreement currently stands, and what EloHIMS actually does — so you can decide, with your own advisers, what your facility needs.
We are a hospital information system, not a tax adviser. Nothing here is advice on your obligations.
What SRO 288(I)/2026 says
On 18 February 2026 the Federal Board of Revenue issued SRO 288(I)/2026 under Section 175C of the Income Tax Ordinance 2001. It requires notified categories of business to integrate their electronic invoicing with FBR for income tax reporting.
The notified categories name healthcare directly. They include private hospitals and medical care centres, and pathological and diagnostic laboratories.
That is the text of the rule. Whether it applies to a particular facility, and on what timetable, is a question for that facility and its tax advisers — not one a software vendor can answer for you.
The profession has not accepted it
It would be misleading to present this as settled law that hospitals are quietly adopting. It is being actively contested by the people it applies to.
The Pakistan Medical Association rejected the measure in February 2026 and again in July. It argues the requirement contradicts assurances previously given by the Finance Minister and the Chairman of the FBR, and it has raised the prospect of a nationwide shutdown of facilities. Provincial revenue authorities have separately objected on jurisdictional grounds, since sales tax on services is a provincial matter.
As things stand, no withdrawal has been issued and no healthcare exemption has been granted. The rule and the objection to it both remain live.
There is a measurable sign of how the sector has responded. FBR publishes its own integration statistics: as at 31 August 2026 they record 13,731 integrations across 37,770 branches — 12,016 Tier-1 retailers, 1,152 restaurants, 563 textile and leather businesses. There is no healthcare category in those figures at all. Seven months after the SRO named hospitals and laboratories, the published counts contain none.
What EloHIMS actually does
EloHIMS integrates with FBR's digital invoicing system. The capability is built into the billing module and shares the same integration the rest of the Elo platform uses, so it is not a bolt-on written for one customer. If your facility decides it needs to transmit, the mechanism is already there.
Patient bills are generated with the QR code, NTN and STRN that the tax regulations call for, from the same billing screen your cashier already uses.
Where a facility has chosen to integrate, sales data is transmitted to FBR from the billing module, and each submission is tracked so you can see what went and what did not.
The billing module works alongside FBR-approved fiscal printers and online POS devices, so existing hardware does not have to be replaced.
EloHIMS posts each bill to a real double-entry general ledger as it is raised, so what is reported and what is in your books come from one record rather than two.
Integration is a per-facility setting. A hospital that has decided to wait is not forced into anything by running EloHIMS.
Groups running several facilities keep each one's tax registration and reporting separate, while still consolidating revenue at head office.
What we are not
We are not a licensed integrator. FBR maintains a published register of Licensed Integrators, and IT Vision is not on it — that licence is held by software houses and chartered accountancy firms, and a business integrates its own system through one of them. What we provide is the integration inside your hospital system, not the licence.
We are also not your tax adviser. EloHIMS cannot make a facility compliant and we will not tell you that it does. Compliance depends on your registration, your circumstances and decisions that belong to you and your accountant.
What we can tell you is that if and when your hospital or laboratory decides to integrate, the software will not be the thing holding it up.
Want to see how the billing module handles it?
We will show you the billing and accounting side of EloHIMS as it actually works, including the FBR integration, and you can judge whether it fits how your facility bills.