FBR E-Invoicing Deadline Extended: New Phase Dates by Turnover (2026)
FBR has extended its digital invoicing integration deadlines more than once under SRO 1852(I)/2025. Here is how the staggered register, test and go-live dates work by category and turnover — and why you should integrate before your date, not on it.
Why the deadline keeps moving
FBR originally set integration to begin from a single early date, but slow compliance and enforcement load led it to replace that with a staggered, category-by-category schedule under SRO 1852(I)/2025. The result is a set of extended deadlines running across successive phases rather than one cut-off for everyone.
Extensions are not a reason to relax — they are a reason to get ready now while the queue is shorter. FBR has signalled penal action under section 33 of the Sales Tax Act for anyone who misses their extended date, so the destination has not changed, only the timing.
Phase 1 — public companies, importers and the largest taxpayers
The earliest phase covers public limited companies, all importers, and businesses with the highest turnover (reported above Rs 1 billion). These taxpayers register first, complete sandbox testing shortly after, and begin issuing live e-invoices ahead of everyone else.
Because they carry the most transactions, FBR brings them in first so the bulk of invoice volume is captured early. If you fall in this band, your window is the tightest — treat it as immediate.
Phase 2 — mid-size companies
The next phase covers mid-size registered persons, reported as those with turnover between Rs 100 million and Rs 1 billion. They register and test after Phase 1, with their own go-live date a few weeks later.
This band is where most established SMEs sit, and it is the group most likely to leave testing too late. Booking your sandbox testing early is the single best way to avoid a last-minute scramble.
Phase 3 — all remaining registered persons
The final phase sweeps in every other sales tax registered person not already covered, with a later register date and a mandatory go-live that closes the rollout. This is the long tail of smaller businesses.
Even if your date looks distant, the same three steps apply — register, test, go live — and the same configuration issues surface during testing. Being early converts your go-live into a formality.
Dates change — always confirm yours
Because FBR has extended these deadlines more than once, any specific date circulating online may already have shifted by the time you read it. The phases and their ordering are stable; the exact days are not.
Confirm the current register, test and go-live dates for your exact category and turnover band directly on the FBR portal (iris.fbr.gov.pk) or with your tax advisor before you plan your rollout. Digi Invoice supports both FBR sandbox and production on the DI API v1.12 so you can be live well before your date.