Islamabad, June 21, 2025 — The Federal Board of Revenue (FBR) has once again extended the deadline for mandatory electronic integration of businesses into its centralized computerized system, in a continued effort to strengthen digital tax documentation and ensure comprehensive compliance.
According to a notification issued Saturday, the FBR revised the deadlines for integration under Rule 150Q of the Sales Tax Rules, 2006. As per the updated timeline, corporate registered persons must complete integration by July 1, 2025, while non-corporate registered persons have until August 1, 2025. This marks the latest phase in FBR’s ongoing digital transformation campaign targeting improved transparency and streamlined tax enforcement.
The FBR had previously issued Statutory Regulatory Order (SRO) 709(I)/2025 in April, which made electronic invoicing mandatory for all registered entities. This directive built upon SRO 69(I)/2025 from January, which introduced the foundational requirement for electronic integration through licensed integrators or the Pakistan Revenue Automation Limited (PRAL).
Under the revised framework, businesses must integrate their invoicing systems—either software or hardware—with the FBR’s digital platform. This integration ensures real-time connectivity with the FBR system, where all sales tax invoices are electronically generated, verified, and recorded. The invoices must meet strict formatting standards, including secure digital signatures, unique FBR invoice numbers, and QR codes for easy verification.
Additionally, the integrated systems are mandated to maintain detailed audit trails, capturing every transaction, modification, or cancellation. This enhances data integrity, minimizes manipulation, and strengthens the audit capability of the FBR. It also ensures that only transactions processed through electronically integrated outlets are considered legally valid for tax purposes.
The FBR has emphasized that this extension should not be seen as a delay in enforcement, but as an opportunity for businesses to complete their integration processes properly. The goal is to expand the tax base, combat evasion, and support Pakistan’s shift to a fully digitized economy.
By reinforcing electronic integration, the FBR aims to develop a modern, transparent, and efficient tax environment. Businesses are strongly encouraged to comply with integration requirements ahead of deadlines to avoid penalties and ensure uninterrupted operations.