Islamabad, September 24, 2025 – The Federal Board of Revenue (FBR) has officially extended the deadlines for the implementation of electronic invoice issuance, granting additional time to businesses and taxpayers to integrate with the online FBR portal.
The decision was made after consultations with stakeholders who had requested more time to comply with the technical and operational requirements of the system.
According to the notification issued through SRO 1852(I)/2025, the new deadlines cover registration, testing, and live issuance of electronic invoice obligations for different categories of taxpayers. This extension follows the earlier directive under SRO 1413(I)/2025, dated August 1, 2025, which had initially laid down shorter timelines.
The FBR emphasized that the implementation of the electronic invoice system is a crucial reform aimed at enhancing transparency, improving tax compliance, and curbing tax evasion. By digitizing business transactions, the FBR expects to streamline recordkeeping, reduce fraudulent activities, and strengthen the overall tax base. Businesses are strongly advised to ensure readiness before their respective deadlines to avoid penalties and disruptions in operations.
The revised deadlines are as follows:
| S. No. | Category | Registration Deadline | Testing Deadline | E-Invoice Issuance Deadline |
| 1 | All public companies | Oct 15, 2025 | Oct 25, 2025 | Nov 1, 2025 |
| 2 | Companies (turnover > Rs1b) | Oct 15, 2025 | Oct 25, 2025 | Nov 1, 2025 |
| 3 | All importers | Oct 15, 2025 | Oct 25, 2025 | Nov 1, 2025 |
| 4 | Companies (Rs100m–1b turnover) | Oct 25, 2025 | Oct 31, 2025 | Nov 15, 2025 |
| 5 | Companies (turnover ≤ Rs100m) | Nov 15, 2025 | Nov 25, 2025 | Dec 1, 2025 |
| 6 | Individuals/AOPs (turnover > Rs100m) | Oct 10, 2025 | Oct 25, 2025 | Nov 1, 2025 |
| 7 | All other registered persons | Dec 10, 2025 | Dec 25, 2025 | Dec 31, 2025 |
The FBR reiterated that all taxpayers must comply within the extended timelines. Complete and accurate records will be required for monitoring, and non-compliance may result in legal or financial consequences. The electronic invoice framework, the FBR added, will ultimately modernize Pakistan’s taxation system and provide long-term benefits for businesses and the economy.