FBR penalties for not integrating start at Rs 500,000 and escalate every 15 days.
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FBR Penalty Calculator

See what not integrating with FBR digital invoicing could cost your business — in 30 seconds, no signup required.

No signup · Instant · FreeFigures reviewed 26 September 2026

Calculate Your Risk

Adjust the inputs — your estimate updates instantly.

How long have you been non-integrated since your deadline?

Each further default can be charged 15 days after the previous one.

Rs

Used to estimate the sales tax your registered customers may be unable to claim.

Integrate before the second penalty is imposed and the first-default penalty is waived.

Your Risk Assessment

Estimated exposure if you remain non-integrated.

Section 33 penalties (cumulative)
Rs 1,500,000
1st default
Initial penalty
Rs 500,000
2nd default
+15 days
Rs 1,000,000
3rd default
+15 days
Rs 2,000,000
4th default
+15 days
Rs 3,000,000
Buyers' input tax at risk
18% × sales × 1 mo
Rs 1,800,000
Sales-tax registration
Finance Act 2026
Can be suspended
Potential penalty
Rs 1,500,000
DInvoice cost
From Rs 12,000 / yr

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Estimates are indicative only. Penalty amounts follow Section 33 (Serial 25A) of the Sales Tax Act, 1990 as published; the Finance Act 2026 increased several penalties, so confirm current figures with FBR or a tax professional before relying on them.

Know the Rules

What non-integration can cost

How the consequences of not integrating with FBR digital invoicing stack up.

Escalating penalties

Section 33 sets Rs 500,000 for the first default, then Rs 1m, Rs 2m and Rs 3m at 15-day intervals — after which premises may be sealed.

Registration suspension

Since 1 July 2026, the Finance Act 2026 lets FBR suspend or blacklist the sales-tax registration of businesses that are not integrated.

Customers lose input tax

Invoices issued outside the digital invoicing system may not support your registered buyers' input-tax claims — a fast way to lose customers.

Sealing of premises

If a business still hasn't integrated 15 days after the fourth penalty, the law provides for its business premises to be sealed.

FBR penalty questions

What is the FBR penalty for not integrating with digital invoicing?

Under Section 33 (Serial 25A) of the Sales Tax Act, 1990: Rs 500,000 for the first default, Rs 1 million for the second (after 15 days), Rs 2 million for the third and Rs 3 million for the fourth, each after a further 15 days. If the business still isn't integrated 15 days after the fourth penalty, its premises may be sealed.

Can the first penalty be waived?

Yes. The law provides that if you integrate before the penalty for the second default is imposed, the first-default penalty is waived — so integrating quickly matters.

Can FBR suspend my sales tax registration for not integrating?

Since 1 July 2026, the Finance Act 2026 empowers FBR to suspend or blacklist the sales-tax registration of businesses that are not integrated with its e-invoicing system.

Why does input tax matter to my buyers?

Registered buyers claim the sales tax on your invoices as input tax. Invoices issued outside the digital invoicing system may not qualify, so customers may insist on FBR-reported invoices — or switch suppliers.

Sources

  1. PKRevenue — Penalty up to Rs 3 million for failure to integrate business
  2. FBR — Sales Tax Act, 1990 (updated to 2025-26) (PDF)
  3. Profit (Pakistan Today) — FBR empowered to impose Rs 500,000 penalty for non-compliance with digital invoicing (1 Sep 2025)
  4. KPMG — Pakistan: Tax measures in Finance Act 2026

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