FBR sets new phased deadlines for registration, testing, and mandatory e-invoicing for sales tax-registered persons.

The Pakistan Federal Board of Revenue (FBR) has issued a Notification S.R.O. 1413(I)/2025 on 1 August 2025 outlining a revised timeline for the mandatory integration of sales tax-registered persons systems with the FBR’s electronic invoicing platform.

The new regulation sets out a phased schedule requiring various taxpayer groups to register their systems, conduct integration testing with the official platform and start mandatory issuance of electronic invoices.

The initial phase will commence on 1 September 2025, covering all publicly listed companies, importers, and entities with annual revenue above PKR 1 billion.

Under the latest schedule, the following deadlines now apply:

  • Public companies: Registration by 10 August 2025, testing by 25 August 2025, e-invoicing from 1 September 2025.
  • Companies (excluding public) with turnover above PKR 1 billion: Registration by 10 August 2025, testing by 25 August 2025, e-invoicing from 1 September 2025.
  • Importers: Registration by 10 August 2025, testing by 25 August 2025, e-invoicing from 1 September 2025.
  • Companies (excluding public) with turnover between PKR 100 million and PKR 1 billion: Registration by 10 September 2025, testing by 30 September 2025, e-invoicing from 1 October 2025.
  • Companies (excluding public) with turnover up to PKR 100 million: Registration by 10 October 2025, testing by 30 October 2025, e-invoicing from 1 November 2025.
  • Individuals and associations of persons with turnover above PKR 100 million: Registration by 10 September 2025, testing by 30 September 2025, e-invoicing from 1 October 2025.
  • All other registered persons: Registration by 10 November 2025, testing by 30 November 2025, e-invoicing from 1 December 2025.

Earlier, FBR of Pakistan granted an additional one-month extension for registered persons to comply with the mandatory integration of their sales systems with the FBR’s computerised system for real-time invoice transmission.