Introduction: Major Update from FBR
The Federal Board of Revenue (FBR) has issued SRO 1413 a critical update that revises and extends deadlines for digital invoice (e-invoicing) integration across Pakistan. This announcement brings much-needed clarity for businesses struggling to meet previous deadlines (June for corporate, July for non-corporate sectors).
The new SRO categorizes businesses based on turnover and sets staggered compliance deadlines allowing businesses to prepare accordingly without facing immediate penalties.
What is SRO 1413 and Why It Matters
SRO 1413 is a Statutory Regulatory Order issued by the FBR to formalize the implementation of mandatory e-invoicing. It outlines the revised timelines for different sectors and turnover brackets, making it legally binding for eligible businesses to integrate their billing systems with the FBR's e-invoicing system.
Why the Change?
Previously, businesses were expected to integrate by a uniform deadline. With mounting pressure and practical difficulties, the FBR has shifted to a tiered rollout to ensure better compliance.
Bottom Line: If your business falls under the updated criteria, you must integrate by the new deadline or face significant penalties.
Revised Deadlines Under SRO 1413 – Full Breakdown
Public Limited Companies (PLCs)
📌 Turnover Exceeding PKR 1 Billion
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Registration with FBR: August 10, 2025
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System Testing Phase: August 25, 2025
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Live E-Invoicing Begins: September 1, 2025
📌 Turnover Between PKR 100 Million – PKR 1 Billion
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Live E-Invoicing Deadline: October 1, 2025
📌 Turnover Below PKR 100 Million (in last 12 months)
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Live E-Invoicing Deadline: November 1, 2025
🔹 Other Businesses (e.g., Wholesalers, Distributors, etc.)
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Final Deadline to Register: December 1, 2025
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(Further phase-wise implementation likely to follow.)
Non-Compliance = Big Trouble: Penalties Explained
Failure to comply with SRO 1413 isn’t just a delay—it’s a legal violation with real consequences:
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⚠️ Penalty up to PKR 3 Million (30 Lakhs)
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🚫 Sealing of Business Premises in cases of repeated or willful non-compliance
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🧾 Invoices not issued digitally will be considered invalid for tax purposes
The FBR has clearly stated that no further extension will be granted beyond these new deadlines.
What You Should Do Right Now
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✅ Identify Your Business Category
Check your annual turnover and match it with the appropriate deadline.
Begin the process of connecting your invoicing system with FBR’s e-invoicing portal.
Integration requires technical steps don’t hesitate to seek professional help.
Faheem Practical Learning House is actively developing a simple software tool that will allow small businesses to generate e-invoices directly from Excel files. A live demo will be available soon. -
🔗 Start Integration Immediately
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👨💼 Consult an Expert
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💡 Upcoming Tools for Ease
Conclusion: Don’t Wait Until It’s Too Late
The FBR has shown it means business with SRO 1413. With deadlines now linked to turnover, there’s no excuse for delays. Start now, integrate early, and avoid heavy penalties.
🟢 Have questions? Need help understanding where your business falls?
💬 Drop your queries in the comments or reach out to our expert team for personalized guidance.