Pakistan’s New Electronic Invoicing Timeline: Phased Rollout from September 2025

Mandatory E-Invoicing Rollout: Pakistan’s Federal Board of Revenue (FBR) has issued S.R.O. 1413 (I)/2025, establishing a phased schedule for mandatory electronic invoicing, expanding requirements from specific sectors to nearly all registered taxpayers, effective from September to December 2025.
Compliance Objectives and Requirements: The reform aims to enhance compliance, enable real-time sales tax reporting, and reduce VAT leakage by integrating business invoicing systems directly with the FBR. Businesses must complete integration with FBR systems via licensed integrators before their respective go-live dates to avoid administrative penalties.
Preparation Steps for Businesses: Companies are advised to assess their categories based on turnover, upgrade their systems for FBR integration, utilize the testing phase to resolve issues, and train staff on new processes to ensure a smooth transition before the deadlines.

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Pakistan Announces New Deadlines for Mandatory Electronic Invoicing Starting September 2025

Pakistan’s Federal Board of Revenue announced new deadlines for electronic invoicing requirements.
Initial introduction was set for May 1, 2025.
Electronic invoicing required for importers, manufacturers, and wholesalers of fast-moving consumer goods from February 1, 2024.
New timeline requires electronic invoicing from September 1, 2025, for all public companies, importers, and companies with turnover over PKR1bn.
From October 1, 2025, requirement expands to companies with turnover over PKR100m.
From November 1, 2025, requirement extends to companies with turnover below PKR100m.
From October 1, 2025, mandatory for individuals and associations with turnover over PKR100m.
From December 1, 2025, all other registered persons must issue electronic invoices.

E-invoicing