Pakistan’s Phased Electronic Invoicing Rollout Begins September 2025: Compliance Deadlines and Requirements

• Pakistan’s Federal Board of Revenue has announced a phased rollout for mandatory electronic invoicing starting September 2025.
• The reform aims to improve compliance, ensure real-time sales tax reporting, and reduce VAT leakage.
• Public companies, large companies, and all importers must test by 10 August 2025 and go live by 1 September 2025.
• Companies with turnover over 100 million but less than or equal to 1 billion must test by 10 September 2025 and go live by 1 October 2025.
• Companies with turnover less than or equal to 100 million must test by 10 October 2025 and go live by 1 November 2025.
• Individuals and Associations of Persons with turnover over 100 million must test by 10 September 2025 and go live by 1 October 2025.
• All remaining registered persons must test by 10 November 2025 and go live by 1 December 2025.
• Businesses must integrate and register with FBR systems before their go-live date.
• E-invoices must be issued via digitally linked software for direct reporting to FBR.
• Non-compliance may result in penalties.
• Testing ensures businesses validate their systems before the mandatory date.
• E-invoices create a digital audit trail and reduce cash economy issues.
• Businesses should assess their category, upgrade systems, test early, and train staff.
• By December 2025, nearly all registered taxpayers will be required to comply.

Source: rtcsuite.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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