Pakistan's FBR orders e-invoicing integration for corporate registered persons from 1 May 2025 (S.R.O. 709(I)/2025)
This page records one dated change. For the rules in Pakistan as they stand today, see the Pakistan guide →
- Jurisdiction
- Pakistan
- Tax
- Sales Tax
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 22 April 2025
- Effective
- 1 May 2025
- Authority
- Federal Board of Revenue, Pakistan
- Verified
- Fetched from official source · high confidence
All sales-tax registered persons in Pakistan: corporate registered persons first, then non-corporate registered persons.
No action — SRO 709 deadlines were superseded by SRO 1852(I)/2025; final deadlines ran Nov–Dec 2025. Monitoring only.
S.R.O. 709(I)/2025, issued by the FBR on 22 April 2025 under section 50 of the Sales Tax Act and rule 150Q of the Sales Tax Rules, directs registered persons to integrate their systems with the FBR through a licensed integrator or PRAL and to generate and transmit electronic invoices. Corporate registered persons were covered from 1 May 2025 and non-corporate registered persons from 1 June 2025. It was superseded by S.R.O. 1413(I)/2025 (1 August 2025), itself superseded by S.R.O. 1852(I)/2025 (24 September 2025).
What changed in detail
The Federal Board of Revenue issued S.R.O. 709(I)/2025 on 22 April 2025. It was made under section 50 of the Sales Tax Act, 1990, read with sub-rule (2) of rule 150Q of the Sales Tax Rules, 2006.
It directs the registered persons in its Table to integrate their hardware and software electronically with the Board’s computerized system, through a licensed integrator or PRAL. From the date in column (3), they must generate and transmit electronic invoices.
| Registered person | Date of registration / integration |
|---|---|
| Corporate registered persons | 1 May 2025 |
| Non-corporate registered persons | 1 June 2025 |
The notification sets no turnover or sector bands. The only split is between corporate and non-corporate registered persons.
What it means
This schedule is spent. On 1 August 2025, S.R.O. 1413(I)/2025 superseded it with seven categories and separate dates for registration, testing and issuance. On 24 September 2025, S.R.O. 1852(I)/2025 replaced that schedule, and its last deadline ran to 31 December 2025.
The two dates of 1 May and 1 June 2025 were never the dates that bit. Integration obligations should be read from S.R.O. 1852 and from the Finance Act 2026 penalties for failing to integrate (see the record), not from this notification.
Proof
Corporate registered persons. First day of May, 2025 ... Non-Corporate registered persons. First day of June, 2025
Source snapshot of the official page. Open full size ↗Archived from the official distribution · S.R.O. 709(I)/2025, Federal Board of Revenue, Islamabad, 22 April 2025 (C. No. 1(34)/DD/Roll-Out/2025) · download1.fbr.gov.pk