The Federal Board of Revenue (FBR) has further extended the deadline for sales tax registration for public companies and importers to October 15, 2025, as part of its ongoing effort to integrate taxpayers with its system for issuing electronic sales tax invoices.
The FBR issued SRO 1852(I)/2025 on Thursday, confirming the new timelines. Non-corporate taxpayers, including individuals, have until October 10, 2025, to complete their registration process. Additionally, the FBR has set deadlines for system testing and the issuance of electronic invoices.
As part of the revised deadlines, public companies with an annual turnover exceeding Rs1 billion will need to complete their registration by October 15, 2025, followed by system testing by October 25, 2025, and begin issuing electronic invoices by November 1, 2025.
Importers also fall under this deadline, with registration required by October 15, 2025, and the system testing and issuance of electronic invoices due by October 25, 2025, and November 1, 2025, respectively.
For companies with turnovers exceeding Rs100 million but less than Rs1 billion, the registration deadline is extended to October 25, 2025. These companies must complete system testing by October 31, 2025, and begin issuing invoices by November 15, 2025.
Smaller companies with turnovers not exceeding Rs100 million have until November 15, 2025, to register. Their system testing will be completed by November 25, 2025, with electronic invoicing set for December 1, 2025.
The FBR has also stipulated a final deadline of December 10, 2025, for other categories of registered persons, with system testing by December 25, 2025, and the issuance of invoices by December 31, 2025.
These extensions follow the FBR’s efforts to streamline the country’s tax collection system and enhance transparency by transitioning to an electronic invoicing system. The FBR emphasised the importance of compliance and the need for companies to integrate their systems using licensed integrators or PRAL (Pakistan Revenue Automation Limited).
