by In a major regulatory development, Pakistan’s Federal Board of Revenue (FBR) has announced a further extension of deadlines for businesses to integrate their sales tax systems with the national e-invoicing platform. This move offers much-needed flexibility to taxpayers facing compliance challenges.
📌 What Has Changed?
- Corporate Registered Persons now have until July 1, 2025 to complete full integration and testing with the FBR’s computerized invoicing system
- Non-Corporate Registered Persons have been granted until August 1, 2025 to comply
- FBR Extends Deadline for Sales Tax Integration.
These new dates replace earlier deadlines that were set at May 1 (corporate) and June 1 (non-corporate) under S.R.O. 709(I)/2025 .
Why the Extension?
The FBR acknowledged the difficulty businesses faced due to limited infrastructure and capacity at licensed integrators and Pakistan Revenue Automation Limited (PRAL). Multiple stakeholder requests and administrative bottlenecks have prompted this second adjustment of timelines.
🗂️ New Sector-Wise Schedule by ProPakistani
ProPakistani reports further granular deadlines under S.R.O. 1413(I)/2025 for different business categories:
| Category | Registration Deadline | System Testing Date | E-invoice Issuance Start |
|---|---|---|---|
| Public companies and importers | August 10, 2025 | August 25 | September 1 |
| Turnover > Rs 1 billion | August 10, 2025 | August 25 | September 1 |
| Turnover Rs 100 m–1 billion | September 10, 2025 | September 30 | October 1 |
| Turnover ≤ Rs 100 million | October 10, 2025 | October 30 | November 1 |
| Individuals/Associations w/ > Rs 100 m | September 10, 2025 | September 30 | October 1 |
| Other non‑corporate persons | November 10, 2025 | November 30 | December 1 |
⚠️ Penalties and Risks
Despite the extension, FBR field offices have reportedly begun issuing penalty notices to corporate taxpayers who haven’t integrated yet, based on deadlines from prior directives, under Rule 150Q of the Sales Tax Rules, 2006.
✅ What Businesses Should Do Now
- Check your category — Determine which integration deadline applies based on your business turnover or classification.
- Initiate integration — Collaborate with a licensed integrator or PRAL to connect your ERP/POS system to the FBR’s digital platform.
- Complete testing early — Target system testing at least a week before your issuance date to avoid delays.
- Prepare for phased rollout — Ensure each step—from registration to live e-invoicing—is completed sequentially.
- Stay updated — Monitor further SROs or explanatory circulars from FBR to remain compliant and avoid penalties.
🌐 Strategic Importance
This phased approach to sales tax integration is part of FBR’s broader strategy to modernize tax compliance, enhance transparency, and bring more businesses into the digital tax ecosystem. Mandatory e-invoicing aims to minimize fraud, improve audit trails, and strengthen revenue collection .
Final Thoughts
With new staggered deadlines stretching into late 2025, the FBR appears committed to balancing enforcement with operational realities faced by businesses. Whether you’re a corporate entity or a smaller registered business, now is the time to act — delaying could expose you to penalties and missed compliance milestones. The message is clear: Digital integration is no longer optional — but there’s still time to catch up.
