Quick answer
What is the deadline for FBR digital invoicing?
Under FBR's phased rollout (SRO 1852(I)/2025, 24 September 2025), the last category of sales-tax-registered persons was scheduled to begin issuing electronic invoices by 31 December 2025. That means in 2026 every registered person should already be integrated. Businesses that are not face Section 33 penalties and, since 1 July 2026, possible suspension of their sales-tax registration.
Key takeaways
- SRO 69(I)/2025 (29 Jan 2025) created the legal procedure; SRO 709(I)/2025 (22 Apr 2025) extended it to all registered persons.
- Deadlines were extended, then re-phased by SRO 1413(I)/2025 and finally SRO 1852(I)/2025.
- The final go-live date for the last category was 31 December 2025.
- Finance Act 2026 (effective 1 July 2026) lets FBR suspend or blacklist non-integrated registrations.
- If you missed your deadline, integrate immediately — integrating before the second penalty is imposed waives the first.
Where things stand in 2026
As of September 2026, FBR's phased rollout has ended and electronic invoicing is expected of all corporate and non-corporate sales-tax-registered persons. FBR's FAQs confirm that a digital invoice is required for all sales reported in Annexure-C of the sales tax return.
Enforcement has also tightened. FBR field formations were empowered to impose penalties on non-integrated businesses from September 2025, and the Finance Act 2026 added the power to suspend or blacklist a non-integrated business's sales-tax registration.
The complete timeline
| Date | Notification / event | What changed |
|---|---|---|
| 29 Jan 2025 | SRO 69(I)/2025 | Substituted Chapter XIV of the Sales Tax Rules, 2006: licensing of integrators, electronic sales tax invoices and integration of registered persons. |
| 22 Apr 2025 | SRO 709(I)/2025 | Issued under Rule 150Q(2). Notified all corporate and non-corporate registered persons to integrate. Initial dates were extended — FBR's FAQs list 1 June 2025 (corporate) and 1 July 2025 (non-corporate). |
| Aug 2025 | SRO 1413(I)/2025 | Introduced a phased schedule by category. Later superseded. |
| 1 Sep 2025 | Enforcement begins | FBR field formations reported to be empowered to impose Rs 500,000 penalties on non-integrated importers, public companies and businesses with turnover above Rs 1 billion. |
| 24 Sep 2025 | SRO 1852(I)/2025 | Final phased schedule: registration and sandbox testing in October 2025, then go-live dates from November 2025 by business size, with the final category by 31 December 2025. |
| 1 Jul 2026 | Finance Act 2026 | FBR may suspend or blacklist non-integrated registrations; electronic mechanism for debit/credit notes; several penalties increased. |
How SRO 1852(I)/2025 phased the rollout
SRO 1852(I)/2025 replaced SRO 1413 and staggered go-live by business size, as reported at the time:
| Milestone | Reported date |
|---|---|
| Registration for digital invoicing | By 15 October 2025 |
| Sandbox testing complete | By 30 October 2025 |
| Go-live: companies with turnover above Rs 1 billion | 1 November 2025 |
| Go-live: mid-sized companies | 15 November 2025 |
| Go-live: smaller companies | 1 December 2025 |
| Go-live: all remaining registered persons | 31 December 2025 |
Missed your deadline? What to do now
- 1
Start integration today
Request digital-invoicing integration in IRIS and get your sandbox token. Step-by-step guide.
- 2
Use ready-made software
Building your own integration takes weeks. Software like DInvoice can have you issuing compliant invoices within days.
- 3
Understand the waiver
Under Section 33, if you integrate before the penalty for the second default is imposed, the first-default penalty is waived.
- 4
Talk to your customers
Registered buyers may be unable to claim input tax on invoices issued outside the system — tell them when you'll be live.
- 5
Keep records
Document your integration steps and dates in case you need to respond to a notice.
Frequently asked questions
Has the FBR digital invoicing deadline been extended again?
The last phased schedule we are aware of, SRO 1852(I)/2025, ended on 31 December 2025. Always check FBR's website for any newer notification.
What was the deadline under SRO 709(I)/2025?
SRO 709(I)/2025 set early deadlines that were extended; FBR's FAQs list 1 June 2025 for corporate and 1 July 2025 for non-corporate registered persons. Those dates were later re-phased by SRO 1413(I)/2025 and SRO 1852(I)/2025.
What is the penalty for missing the deadline?
Under Section 33 of the Sales Tax Act, Rs 500,000 for the first default, rising to Rs 1 million, Rs 2 million and Rs 3 million at 15-day intervals, then possible sealing of premises. The Finance Act 2026 also allows suspension of the registration. Calculate your exposure.
Sources
- FBR — Digital Invoicing FAQs
- FBR — SRO 69(I)/2025: Sales Tax Rules, 2006, Chapter XIV (PDF)
- FBR — SRO 1413(I)/2025 (PDF)
- Business Recorder — FBR extends new set of rules for e-invoicing (SRO 709)
- Profit (Pakistan Today) — FBR empowered to impose Rs 500,000 penalty for non-compliance with digital invoicing (1 Sep 2025)
- KPMG — Pakistan: Tax measures in Finance Act 2026
Published by DInvoice (Digital Invoice Integrator), FBR digital invoicing software for Pakistan. This page is general information, not legal or tax advice; rules and penalty amounts change, so confirm current requirements with FBR or your tax advisor. Last reviewed 26 September 2026.