Pakistan replaces its e-invoicing schedule with seven categories and deadlines from 1 September to 1 December 2025 (S.R.O. 1413(I)/2025)
This page records one dated change. For the rules in Pakistan as they stand today, see the Pakistan guide →
- Jurisdiction
- Pakistan
- Tax
- Sales Tax
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 1 August 2025
- Effective
- 1 September 2025
- Authority
- Federal Board of Revenue, Pakistan
- Verified
- Fetched from official source · high confidence
All sales-tax registered persons in Pakistan, banded by legal form, importer status and turnover declared in sales-tax returns for the last twelve months.
No action — superseded by SRO 1852(I)/2025. Monitoring only.
S.R.O. 1413(I)/2025, issued by the FBR on 1 August 2025 in supersession of S.R.O. 709(I)/2025, set registration, testing and e-invoice issuance deadlines for seven categories of sales-tax registered persons. E-invoice issuance was due by 1 September 2025 for public companies, companies with turnover above Rs 1 billion, and all importers. It was due by 1 October 2025 for companies with Rs 100 million–1 billion turnover and for individuals/AOPs above Rs 100 million, by 1 November 2025 for companies up to Rs 100 million, and by 1 December 2025 for all others. It was superseded on 24 September 2025 by S.R.O. 1852(I)/2025.
What changed in detail
The Federal Board of Revenue issued S.R.O. 1413(I)/2025 on 1 August 2025, under section 50 of the Sales Tax Act, 1990 and rule 150Q(2) of the Sales Tax Rules, 2006. It is made in supersession of S.R.O. 709(I)/2025 of 22 April 2025.
Registered persons must complete registration and testing for integration with the Board’s computerized system, through a licensed integrator or PRAL, and must issue electronic invoices by the dates in the Table. Turnover is the turnover declared in sales-tax returns for the last twelve months.
| Category | Registration | Testing | E-invoice issuance |
|---|---|---|---|
| 1. All public companies | 10 Aug 2025 | 25 Aug 2025 | 1 Sep 2025 |
| 2. Other companies, turnover above Rs 1 billion | 10 Aug 2025 | 25 Aug 2025 | 1 Sep 2025 |
| 3. All importers | 10 Aug 2025 | 25 Aug 2025 | 1 Sep 2025 |
| 4. Other companies, Rs 100 million – 1 billion | 10 Sep 2025 | 30 Sep 2025 | 1 Oct 2025 |
| 5. Other companies, up to Rs 100 million | 10 Oct 2025 | 30 Oct 2025 | 1 Nov 2025 |
| 6. Individuals and AOPs, above Rs 100 million | 10 Sep 2025 | 30 Sep 2025 | 1 Oct 2025 |
| 7. All other registered persons | 10 Nov 2025 | 30 Nov 2025 | 1 Dec 2025 |
What it means
This schedule is spent. Seven weeks later, on 24 September 2025, S.R.O. 1852(I)/2025 superseded it and moved every category’s dates back, most issuance dates by one to two months. The first issuance deadline, 1 September 2025, was the only issuance deadline that had passed by then.
S.R.O. 1413 is still worth reading for its structure. It replaced the corporate/non-corporate split of S.R.O. 709 with the seven turnover-and-form categories that S.R.O. 1852 kept, and it introduced separate registration, testing and issuance dates.
Proof
in supersession of Notification No. S.R.O. 709(I)/2025, dated the 22nd April, 2025, the Federal Board of Revenue is pleased to direct that all sales tax registered persons specified in column 2 of the Table below shall complete the registration and testing for integration of their hardware and software with the Board’s computerized system through a licensed integrator or PRAL, and shall issue electronic invoices, not later than the respective dates specified
Source snapshot of the official page. Open full size ↗Archived from the official distribution · S.R.O. 1413(I)/2025, Federal Board of Revenue, Islamabad, 1 August 2025 · download1.fbr.gov.pk