As Pakistan moves forward with its national e-invoicing initiative, the Federal Board of Revenue (FBR) has introduced a short but critical adjustment to the compliance calendar. On 30 April 2025, the FBR officially granted a one-month extension to corporate and non-corporate taxpayers for integrating with the country’s digital invoicing platform under Rule 150Q of the Sales Tax Rules, 2006.
This shift offers businesses additional time to align their internal systems with FBR’s e-invoicing infrastructure—helping reduce technical burdens while maintaining the government’s commitment to tax digitalization.
1. Regulatory Background: Rule 150Q and SRO 709(I)/2025
1.1 E-Invoicing Under Rule 150Q
Rule 150Q of Pakistan’s Sales Tax Rules establishes the framework for mandatory e-invoicing for certain registered persons. The rule aims to streamline tax reporting, reduce invoice fraud, and automate compliance by requiring eligible taxpayers to generate and transmit invoices digitally through the FBR’s system.
1.2 Initial Compliance Deadlines
The original e-invoicing timelines were defined in SRO 709(I)/2025, issued on 22 April 2025. According to that notification:
- Corporate registered persons were required to integrate by 1 May 2025
- Non-corporate registered persons were required to comply by 1 June 2025
2. The Revised Deadlines
Recognizing the operational challenges faced by many businesses, the FBR has now issued an updated schedule:
| Taxpayer Category | Previous Deadline | New Deadline |
| Corporate registered persons | 1 May 2025 | 1 June 2025 |
| Non-corporate registered persons | 1 June 2025 | 1 July 2025 |
This extension was announced via an official directive on 30 April 2025, giving taxpayers an additional month to prepare their systems and complete integration.
3. Integration Pathways: PRAL and Licensed Service Providers
To comply with the integration requirement, registered businesses must transmit invoices to the FBR via one of the approved channels:
- Licensed Integrators, certified by the FBR for secure data handling
- Pakistan Revenue Automation Limited (PRAL), the FBR’s in-house technology partner
Integration involves configuring invoicing software to transmit structured invoice data to the FBR’s central system, enabling real-time validation and automated tax recording.
4. Strategic Importance of the Extension
4.1 Facilitating Business Readiness
By extending the compliance deadlines, the FBR acknowledges the complexities involved in:
- Upgrading ERP or accounting systems
- Conducting test submissions
- Training staff on new invoicing workflows
This additional time is particularly vital for small to mid-sized entities that may rely on third-party vendors for technical integration.
4.2 Reinforcing Digital Tax Infrastructure
Pakistan’s e-invoicing mandate is a key element of its broader push toward automated tax compliance and fiscal transparency. The FBR’s digital roadmap includes:
- Real-time invoice validation
- Reduced reliance on manual VAT reporting
- Enhanced visibility into B2B transactions
The delay does not dilute this vision—it simply supports a smoother, more inclusive rollout.
5. What Businesses Should Do Now
With the new deadlines approaching quickly, businesses should take the following steps:
- Confirm Registration Status
Ensure your company is listed among those required to comply under Rule 150Q.
- Engage a Licensed Integrator or PRAL
Start onboarding discussions immediately to avoid last-minute issues.
- Test System Readiness
Validate invoice formats, error handling, and connectivity.
- Train Finance Teams
Make sure internal teams understand how the e-invoice process works, including rejection scenarios and compliance checks.
Pakistan’s extension of e-invoicing deadlines under Rule 150Q offers taxpayers a practical window to complete their digital transition—but that window is narrow. With corporate compliance now due by 1 June and non-corporate by 1 July 2025, businesses should act quickly to finalize integrations and ensure smooth compliance.
This isn’t just about meeting deadlines. It’s about aligning with a larger transformation toward real-time, transparent, and technology-driven tax governance in Pakistan.
Disclaimer
This article is for informational purposes only and does not constitute tax, legal, or technical advice. Regulatory requirements are subject to change. Businesses should consult the Federal Board of Revenue (FBR) or a licensed tax advisor to confirm their specific obligations under Rule 150Q of the Sales Tax Rules.
