- New Regulations Announced: The Federal Board of Revenue (FBR) issued Notification S.R.O. 1852(I)/2025 on September 24, 2025, which revises the deadlines for mandatory e-invoicing for public companies, importers, and other registered businesses, superseding the previous notification from August 1, 2025.
- Implementation Deadlines by Turnover: Key deadlines for e-invoicing are set as follows:
- Turnover above Rs. 1,000,000,000: Registration by October 15, testing by October 25, and issuance by November 1, 2025.
- Turnover between Rs. 100,000,000 and Rs. 1,000,000,000: Registration by October 25, testing by October 31, and issuance by November 15, 2025.
- Turnover below Rs. 100,000,000: Registration by November 15, testing by November 25, and issuance by December 1, 2025.
- Compliance Requirements: All affected entities must integrate their systems with the FBR’s computerized platform through a licensed integrator or Pakistan Revenue Automation (Pvt) Limited. All invoices must be issued via the FBR system, with penalties for non-compliance enforced under the Sales Tax Act, 1990.
Source Pagero
Pakistan e-invoicing timeline
| Entity or Group | Registration deadline | Testing deadline | Issuance deadline | Notes |
|---|---|---|---|---|
| Companies with turnover > Rs. 1,000,000,000; all public companies; importers | October 15, 2025 | October 25, 2025 | November 1, 2025 | Must integrate via licensed integrator or PRAL. |
| Companies with turnover Rs. 100,000,000–Rs. 1,000,000,000 | October 25, 2025 | October 31, 2025 | November 15, 2025 | Integration via licensed integrator or PRAL required. |
| Companies with turnover < Rs. 100,000,000 | November 15, 2025 | November 25, 2025 | December 1, 2025 | Integration via licensed integrator or PRAL required. |
| Individuals and associations with turnover > Rs. 100,000,000 | October 10, 2025 | October 25, 2025 | November 1, 2025 | Integration via licensed integrator or PRAL required. |
| Other registered persons | December 10, 2025 | December 25, 2025 | December 31, 2025 | Integration via licensed integrator or PRAL required. |
Pakistan Extends E-Invoicing Implementation Timeline, New Deadlines Announced for Businesses
- Pakistan’s Federal Board of Revenue has postponed the e-invoicing implementation timeline.
- New deadlines extend registration, testing, and implementation dates for various business categories.
- Integration requirements with the FBR’s system remain unchanged.
- Businesses have more time to prepare and ensure smooth implementation.
Source: sovos.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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