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The Federal Board of Revenue has made FBR e-invoicing mandatory for all sales tax registered entities. This phased implementation will start on August 1, aiming to enhance transparency and ensure better tax compliance.
Through an official notification (SRO1413), the authority instructed registered businesses to integrate their systems with the centralised FBR e-invoicing platform. Entities must register and test their hardware and software using either a licensed integrator or PRAL. They are required to follow strict deadlines to start issuing electronic invoices.
The rollout will begin with public limited companies and all importers. These entities must complete registration by August 10. Following this, they are required to conduct system testing by August 25. They will begin issuing electronic invoices from September 1.
Companies reporting a turnover exceeding Rs1 billion in their sales tax returns over the past 12 months must follow the same timeline. They need to register by August 10, test their systems by August 25, and start e-invoicing by September 1.
E-Invoicing Deadlines for Medium and Small Enterprises
Companies with turnover between Rs100 million and Rs1 billion must register by September 10. They should complete system testing by September 30 and start issuing electronic invoices from October 1.
Meanwhile, companies with turnover below Rs100 million have until October 10 to finish registration. Their system testing deadline is October 30. These entities are required to begin e-invoicing from November 1.
Individuals and associations of persons with turnover above Rs100 million, declared in the past 12 months, must also comply. They will follow the same September and October deadlines based on their turnover category.
All other registered businesses, not included in earlier categories, must act by November. They are required to complete registration by November 10, conduct system testing by November 30, and start issuing electronic invoices from December 1.
The board has stressed the importance of complete integration with the centralised FBR e-invoicing system. This move is designed to improve documentation, ensure compliance, and bring transparency across all sectors.
