The Federal Board of Revenue (FBR) has issued a new notification (S.R.O. 1852(I)/2025), extending deadline for registration, testing, and issuance of electronic invoices by different categories of sales tax registered persons.
According to the notification, all registered entities are required to integrate their hardware and software with FBR’s computerized system through a licensed integrator or PRAL, ensuring compliance with the Board’s e-invoicing framework.
Under the schedule, all public companies, importers, and companies with annual sales tax turnover exceeding Rs. 1 billion must complete registration by October 15, 2025, testing by October 25, 2025, and begin issuing electronic invoices no later than November 1, 2025.
For companies with turnover between Rs. 100 million and Rs. 1 billion, the deadline for registration is October 25, 2025, testing by October 31, 2025, and e-invoice issuance from November 15, 2025. Smaller companies with turnover not exceeding Rs. 100 million have been given until November 15, 2025 for registration and December 1, 2025 for compliance.
Similarly, individuals and Associations of Persons (AOPs) with annual sales tax turnover above Rs. 100 million must register by October 10, 2025, and start issuing e-invoices from November 1, 2025. Other registered persons not covered in these categories are required to integrate by December 10, 2025, with electronic invoicing becoming mandatory from December 31, 2025.
The FBR emphasized that this phased rollout aims to strengthen documentation, improve tax compliance, and modernize Pakistan’s sales tax administration system.
