Pakistan sets its final e-invoicing deadlines: 1 November to 31 December 2025 (S.R.O. 1852(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
- 24 September 2025
- Effective
- 1 November 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 — all integration deadlines under SRO 1852 expired by 31 December 2025. Monitoring only.
S.R.O. 1852(I)/2025, issued by the FBR on 24 September 2025, superseded S.R.O. 1413(I)/2025 and set the final phased e-invoicing integration deadlines. It divided registered persons into seven categories with deadlines running from 1 November 2025 through 31 December 2025. All registered persons were required to have integrated and to be issuing electronic invoices through the FBR Digital Invoicing (PRAL) system by 31 December 2025.
What changed in detail
The Federal Board of Revenue issued S.R.O. 1852(I)/2025 on 24 September 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. 1413(I)/2025 of 1 August 2025, which had itself replaced S.R.O. 709(I)/2025.
The operative text is unchanged. Registered persons must register and test their integration with the Board’s computerized system, through a licensed integrator or PRAL, and must issue electronic invoices by the dates below. Turnover is the turnover declared in sales-tax returns for the last twelve months.
| Category | Registration | Testing | E-invoice issuance |
|---|---|---|---|
| 1. All public companies | 15 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| 2. Other companies, turnover above Rs 1 billion | 15 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| 3. All importers | 15 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| 4. Other companies, Rs 100 million – 1 billion | 25 Oct 2025 | 31 Oct 2025 | 15 Nov 2025 |
| 5. Other companies, up to Rs 100 million | 15 Nov 2025 | 25 Nov 2025 | 1 Dec 2025 |
| 6. Individuals and AOPs, above Rs 100 million | 10 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| 7. All other registered persons | 10 Dec 2025 | 25 Dec 2025 | 31 Dec 2025 |
What it means
Every deadline in this schedule had passed by 31 December 2025. Since then, every category of sales-tax registered person has been due to issue electronic invoices through the FBR system.
Later instruments build on this schedule rather than replace it. The Finance Act 2026 added penalties of up to Rs 1 million, then Rs 5 million, and sealing of premises for failing to integrate within the time the Board notifies. S.R.O. 1666(I)/2026 extended the same e-invoicing rules to federal excise duty and Islamabad services tax. “Final” here means the last of the three 2025 schedules. Later SROs were not checked for persons who registered after 2025.
Proof
Registered persons other than listed above 10th December, 2025 25th December, 2025 31st December, 2025
Source snapshot of the official page. Open full size ↗Archived from the official distribution · S.R.O. 1852(I)/2025, Federal Board of Revenue, Islamabad, 24 September 2025 (C. No. 1(34)/DD/roll-out/2025) · download1.fbr.gov.pk