Deadlines & notifications
FBR digital invoicing deadlines and notifications
Which notification set which date, what replaced what, and what has changed since — read from the gazette rather than from summaries.
The timetable
The phase-in schedule, as issued
S.R.O. 1852(I)/2025, issued by the Federal Board of Revenue on 24 September 2025, set the phased timetable under which sales tax registered persons had to complete registration and testing of their integration with FBR’s system, and begin issuing electronic invoices. Every date in that timetable has now passed: the first cohorts had to be issuing electronic invoices from 1 November 2025, and the residual category of “registered persons other than listed above” from 31 December 2025.
| # | Category | Register by | Testing by | Electronic invoicing from |
|---|---|---|---|---|
| 1 | All public companies (no turnover threshold) | 15 October 2025 | 25 October 2025 | 1 November 2025 |
| 2 | All companies excluding those at serial 1, with turnover exceeding Rs 1 billion declared in sales tax returns for the last twelve months | 15 October 2025 | 25 October 2025 | 1 November 2025 |
| 3 | All importers (no turnover threshold) | 15 October 2025 | 25 October 2025 | 1 November 2025 |
| 4 | All companies excluding those at serial 1, with turnover exceeding Rs 100 million but not exceeding Rs 1 billion | 25 October 2025 | 31 October 2025 | 15 November 2025 |
| 5 | All companies excluding those at serial 1, with turnover not exceeding Rs 100 million | 15 November 2025 | 25 November 2025 | 1 December 2025 |
| 6 | All individuals and associations of persons with turnover exceeding Rs 100 million | 10 October 2025 | 25 October 2025 | 1 November 2025 |
| 7 | Registered persons other than those listed above | 10 December 2025 | 25 December 2025 | 31 December 2025 |
All dates above have passed. The table is reproduced as the completed phase-in schedule, not as forthcoming deadlines. Deadlines were drafted as “not later than” the dates shown, and turnover means turnover declared in sales tax returns for the last twelve months.
A correction worth knowing
Note on scope: “All public companies” (serial 1) and “All importers” (serial 3) carry no turnover threshold — a public company or an importer was in scope regardless of size. The Rs 1 billion threshold applies only to serial 2, which is expressly “All companies excluding at serial no. 1”. Many widely reproduced versions of this table merge serials 1, 2 and 3 into a single line reading “public companies, large businesses and importers with turnover above Rs 1 billion”; that understates who was covered.
This is S.R.O. 1852(I)/2025 as issued on 24 September 2025, which superseded S.R.O. 1413(I)/2025 of 1 August 2025. As at the date of this page we are not aware of any later notification amending this timetable, and the dates shown are historical. FBR’s own digital invoicing pages are not up to date and still show the earlier S.R.O. 709(I)/2025 schedule, and several widely cited advisory summaries reproduce the superseded S.R.O. 1413(I)/2025 dates — check the gazette copy of S.R.O. 1852(I)/2025 or take professional advice before relying on this for your own compliance or penalty position. Read the gazette copy: S.R.O. 1852(I)/2025 (24 September 2025)
How we got here
Which notification replaced which
Content that cites only SRO 709 is describing the position as it stood in April 2025.
-
SRO 69(I)/2025
Substituted Chapter XIV of the Sales Tax Rules 2006 in full — the chapter that carries the electronic invoicing rules, including rule 150Q.
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SRO 709(I)/2025
The first timetable notification. Superseded — content citing it alone is out of date.
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SRO 1413(I)/2025
Replaced the SRO 709 timetable. Also now superseded, though several widely cited summaries still reproduce its dates.
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SRO 1852(I)/2025
The operative timetable notification, issued expressly in supersession of SRO 1413. Its dates are the ones in the table above.
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STGO No. 01 of 2026
Provides the 72-hour window to cancel or edit an issued invoice for a genuine error, and addresses engaging more than one licensed integrator. Changes no date.
Where the requirement actually sits
SRO 709(I)/2025, issued on 22 April 2025, was the first notification to set a timetable for electronic sales tax invoicing in Pakistan. It was superseded by SRO 1413(I)/2025 and then by SRO 1852(I)/2025 of 24 September 2025, which is the operative timetable notification. The underlying requirement itself does not sit in these notifications: it sits in section 23(5) and (6) of the Sales Tax Act 1990, with the detail in Chapter XIV of the Sales Tax Rules 2006, a chapter substituted in full by SRO 69(I)/2025 on 29 January 2025. The notifications issued under rule 150Q(2) are what name the categories of business and their dates.
Correcting an invoice
STGO No. 01 of 2026, dated 30 March 2026, provides a 72-hour window in which an issued electronic invoice may be cancelled or edited for a genuine error, after which prior approval of the Commissioner Inland Revenue is required. The same general order addresses engaging more than one licensed integrator.
Two separate regimes
Sales tax digital invoicing and income tax business integration are separate regimes under separate laws. Sales tax electronic invoicing sits in the Sales Tax Act 1990 and Chapter XIV of the Sales Tax Rules 2006. Income tax business integration sits in Chapter VIIA of the Income Tax Rules 2002. Being outside one does not put you outside the other.
Before you rely on this
This page is general information, not tax or legal advice. Scope, dates and exposure depend on your own registration and facts — confirm them with a qualified tax adviser.
Position stated as at 12 August 2026. References to the Sales Tax Act 1990 and the Sales Tax Rules 2006 are to FBR’s published consolidated texts, which are convenience consolidations; the gazetted text prevails.
FAQ
Frequently Asked Questions
When did FBR digital invoicing become mandatory?
It was phased in during late 2025 under SRO 1852(I)/2025. The earliest cohorts — public companies, importers, and companies with turnover above Rs 1 billion — had to be issuing electronic invoices from 1 November 2025. The final category, "registered persons other than listed above", had to be issuing from 31 December 2025. Every date in that timetable has passed.
Is there a July 2026 deadline for FBR digital invoicing?
We have not found any notification setting a 2026 deadline. The phase-in dates were set by SRO 1852(I)/2025 and all fell between October and December 2025. Claims of a mid-2026 deadline appear on several vendor and content sites but we could not trace any of them to a notification.
Which notification is currently in force?
SRO 1852(I)/2025 of 24 September 2025 is the operative timetable notification under rule 150Q(2). It superseded SRO 1413(I)/2025 of 1 August 2025, which had itself replaced the original SRO 709(I)/2025 of 22 April 2025. As at the date of this page we are not aware of any later notification amending the timetable.
Can I still correct an electronic invoice after issuing it?
STGO No. 01 of 2026, dated 30 March 2026, provides a 72-hour window in which an issued electronic invoice may be cancelled or edited for a genuine error. After 72 hours, prior approval of the Commissioner Inland Revenue is required. The same general order also addresses engaging more than one licensed integrator.
What happens if a business missed its date?
Penalties for failing to integrate or to issue electronic invoices sit in section 33 of the Sales Tax Act 1990, and more than one entry in that section can be relevant. Amounts run into millions of rupees and the provisions allow for business premises to be sealed. Exposure depends on your own facts — take advice rather than relying on a single figure.
Continue
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