Pakistan's Federal Board of Revenue (FBR) has announced revised deadlines for the rollout of mandatory electronic invoicing in Pakistan, pushing back the initial launch by one month to September 2025.
Registrations for the first wave of large taxpayers are largely complete, but under the new plan, businesses will begin phased adoption from September through December 2025. The updated implementation schedule is :
- 1 September 2025: Large companies with annual revenue above 1 billion rupees must begin issuing electronic invoices. This includes B2G invoice issuers, public companies, and importers. Mandatory registration is due by 10 August and testing by 25 August.
- 1 October 2025: Mid-sized companies and unincorporated persons with annual revenue between 100 million and 1 billion rupees must comply. Registration is required by 10 September and testing by 30 September.
- 1 November 2025: Small companies with revenue below 100 million rupees will enter the system. Registration must be completed by 10 October and testing by 30 October.
- 1 December 2025: All remaining taxpayer categories are required to comply. Registration is due by 10 November and testing by 30 November.
The FBR’s system requires invoices to be issued electronically, validated in real time, and stored for six years in compliance with technical standards.
