Digital Invoicing FBR Deadline: Updated Key Dates and Compliance Roadmap in Pakistan
Pakistan’s Federal Board of Revenue has restructured the digital invoicing FBR deadline multiple times since early 2025. The latest notification, SRO 1852(I)/2025, dated 24 September 2025, sets staggered compliance dates running through December 31, 2025.
Here are the category-specific deadlines, registration requirements, and enforcement consequences your business needs to act on immediately.
Recent FBR Deadline Extensions for E-Invoicing Compliance
FBR originally mandated e-invoicing integration to begin on 1 August 2025 under SRO 1413(I)/2025. Slow adoption forced a revision. On 24 September 2025, FBR issued SRO 1852(I)/2025, pushing registration start dates to mid-October and extending the final compliance date to the end of 2025. Multiple SROs have revised the timeline since Rule 150Q was introduced through SRO 69(I)/2025 on 29 January 2025. As Dawn reported, businesses now operate under staggered compliance dates with no further extensions announced. According to KPMG’s e-invoicing developments timeline, dozens of countries worldwide have active or planned e-invoicing mandates.
| Category | Registration Date | Testing Date | Go-Live Date |
| Public companies, importers, firms with turnover above PKR 1 billion | 15 October 2025 | 25 October 2025 | 1 November 2025 |
| Companies with turnover PKR 100 million to PKR 1 billion | 25 October 2025 | 31 October 2025 | 15 November 2025 |
| Individuals and AOPs with turnover above PKR 100 million | 10 October 2025 | 25 October 2025 | 1 November 2025 |
| All remaining registered persons | 10 December 2025 | 25 December 2025 | 31 December 2025 |
Government Enforcement and E-Invoicing Mandate
FBR has made the Digital Invoicing System mandatory for all corporate and non-corporate registered persons under SRO 1852(I)/2025. Every notified entity must register on FBR’s portal, complete sandbox testing through an FBR Licensed Integrator like NatureTech, and begin issuing validated e-invoices by its assigned deadline. Learn more about NatureTech’s product offerings for compliance integration.
Key Compliance Deadlines and Consequences
- 15 October 2025: Registration deadline for public companies, importers, and firms with turnover exceeding PKR 1 billion.
- 1 November 2025: Live e-invoice issuance begins for the first compliance wave.
- 31 December 2025: Final date for all remaining registered persons to issue electronic invoices.
- Penalties: PKR 50,000 first offense, invoice rejection, and input tax credit suspension under the Sales Tax Act, 1990.
Businesses can explore NatureTech’s background and mission or review the corporate changelog for the latest platform updates related to FBR Digital Invoicing integration.
Frequently Asked Questions
What is the final FBR digital invoicing deadline for businesses in Pakistan?
The final compliance date for remaining registered persons is 31 December 2025 under SRO 1852(I)/2025. Public companies and importers face earlier deadlines starting 1 November 2025.
Are there staggered deadlines for different types of businesses?
FBR assigns deadlines based on entity type and annual turnover. Public companies and importers go first with a 1 November 2025 live date. Mid-tier companies follow on 15 November. Sole proprietors and smaller entities close the rollout at the end of 2025.
What steps are involved in digital invoicing registration?
Register on FBR’s Digital Invoicing portal using your sales tax registration number. Connect your ERP or Point of Sales (POS) system through an FBR Licensed Integrator like NatureTech. Complete sandbox testing to validate invoice data formats. Receive system approval and begin issuing live e-invoices with FBR-assigned Invoice Reference Numbers.
What happens if I miss my digital invoicing deadline?
FBR imposes a PKR 50,000 penalty on first offense under the Sales Tax Act, 1990. Continued non-compliance results in invoice rejection, disallowance of input tax credits, tax audits, and potential sealing of business premises.
What is the deadline for e-invoicing?
In Pakistan, the digital invoicing FBR deadline under SRO 1852(I)/2025 concludes at the end of 2025 for most businesses. Timelines vary by country; other jurisdictions such as the UAE have separate phased mandates with different go-live dates.
What is the FBR notice for digital invoicing?
The FBR notice refers to official statutory regulatory orders that mandate e-invoicing integration. The current operative notification is SRO 1852(I)/2025, which replaced earlier timelines set by SRO 709(I)/2025 and SRO 1413(I)/2025. Each SRO specifies registration, testing, and go-live dates by taxpayer category.
What is the last date for FBR filer 2026?
The digital invoicing compliance rollout concluded at the end of 2025 for most sales tax registrants. Income tax return filing deadlines for Tax Year 2026 are announced separately by FBR and typically fall between September and October.
What is FBR Digital Invoicing?
FBR Digital Invoicing is a mandatory system requiring sales tax registered businesses to generate, transmit, and validate invoices electronically through FBR’s platform. Each validated invoice receives an Invoice Reference Number and QR code. The system connects business ERP or POS software to FBR via secure APIs for real-time compliance and data accuracy.
Conclusion
The digital invoicing FBR deadline under SRO 1852(I)/2025 requires immediate action from every sales tax registrant in Pakistan. Confirm your category, identify your assigned deadline, and begin integration with NatureTech and its DigiTex solution to automate invoice submission.
