ISLAMABAD: The Federal Board of Revenue (FBR) has made it mandatory for all sales tax-registered entities to integrate with the electronic invoicing system in a phased manner starting Aug 1.

According to an official notification (SRO1413), the FBR has directed all registered entities to complete the registration and testing of their hardware and software for integration with the FBR’s centralised system through a licensed integrator or PRAL, and begin issuing electronic invoices within the stipulated deadlines.

The rollout will begin with public limited companies and all importers, who are required to complete registration by Aug 10, carry out system testing by Aug 25, and commence issuing electronic invoices from Sept 1.

Similarly, companies declaring turnover exceeding Rs1bn in their sales tax returns over the past 12 months must also follow the same timeline — register by Aug 10, test by Aug 25, and issue electronic invoices by Sept 1.

Companies with turnover between Rs100 million and Rs1bn must complete registration by Sept 10, conduct testing by Sept 30, and begin issuing invoices from Oct 1. Those with turnover not exceeding Rs100m must register by Oct 10, complete testing by Oct 30, and start issuing electronic invoices from Nov 1.

In addition, all individuals and associations of persons with turnover above Rs100m, as declared in the last 12 months, are also required to adhere to the September and October deadlines. Other registered persons not included in the earlier categories must complete registration by Nov 10, testing by Nov 30, and begin e-invoicing from Dec 1.

The notification stresses the need for all entities to fully integrate their systems with the FBR’s centralised e-invoicing platform to enhance compliance.

Published in Dawn, Aug 2nd, 2025