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Pakistan updates e-invoicing deadlines for corporate taxpayers and importers

  • 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


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