Pakistan: Compliance deadlines for e-invoicing
Deadlines for local taxpayers registered for sales tax
The Federal Board of Revenue (FBR) on August 1, 2025, issued Notification S.R.O. 1413 (I)/2025 to announce the deadlines for local taxpayers registered for sales tax to begin issuing electronic invoices (e-invoices).
Accordingly, these taxpayers will be required to comply with the mandate to issue e-invoices within the following deadlines:
- September 1, 2025: Public companies, companies with turnover exceeding 1 billion rupees in their sales tax returns for the last 12 months, and importers
- October 1, 2025: Companies with turnover between 100 million and 1 billion rupees in their sales tax returns for the last 12 months, and individuals and associations with turnover exceeding 100 million rupees for the same period
- November 1, 2025: Companies with turnover not exceeding 100 million rupees in their sales tax returns for the last 12 months
- December 1, 2025: Other registered persons not listed above
Along with these deadlines, the FBR also published the dates when the mentioned taxpayers will be required to register and test their e-invoicing solutions. These deadlines are intended to ensure compliance with electronic invoicing requirements and facilitate integration through licensed integrators or PRAL.
For further details, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com