FBR E-Invoicing Deadline (2026): Every Extension, the Final Dates, and What Happens Now
FBR moved its e-invoicing deadline 4 times. The last date was 31 December 2025. See the full timeline, the SRO 1852 table, and 2026 penalties and sealing.
What this page tells you (short answer)
FBR moved the e-invoicing deadline four times in 2025. The final order was SRO 1852(I)/2025, dated 24 September 2025. Under it, the last group of sales tax registered persons had to start issuing digital invoices by 31 December 2025.
So in 2026 there is no open deadline left to wait for. Every date has passed. What is new in 2026 is enforcement: a Rs 1 million penalty under the Finance Act 2026, suspension of sales tax registrations (reported from 24 September 2026), and a sealing procedure in SRO 1662(I)/2026, dated 29 September 2026.
Below you will find each extension in order, the full SRO 1852 date table, and what to do today if your business is still not live.
Every extension, in order
1. SRO 709(I)/2025, dated 22 April 2025. This was the first full order. It asked corporate registered persons (companies) to integrate by 1 June 2025 and non-corporate registered persons (sole owners, partnerships and AOPs) by 1 July 2025. Integrate means connecting your billing software to FBR's system, so each invoice goes to FBR before the buyer gets it.
2. FBR letter of 20 June 2025. This one-page letter, issued under section 74 of the Sales Tax Act 1990, moved companies to 1 July 2025 and non-corporate persons to 1 August 2025. It was a letter, not an SRO.
3. SRO 1413(I)/2025, August 2025. This split taxpayers into phases by size for the first time. It was replaced about a month later.
4. SRO 1852(I)/2025, dated 24 September 2025. This is the final timetable. It superseded (fully replaced) SRO 709 and SRO 1413. Each group got three dates: register, finish testing, and start live invoices. The full table is in the next section.
The legal duty under all four never changed. It comes from Rule 150Q of the Sales Tax Rules 2006, which says notified registered persons must connect through PRAL (FBR's own IT company) or a licensed integrator (a private company FBR has approved).
The final SRO 1852 dates (all now passed)
Public companies and all importers: register by 15 October 2025, testing by 25 October, live invoices from 1 November 2025.
Turnover above Rs 1 billion: register by 15 October 2025, testing by 25 October, live from 1 November 2025.
Turnover Rs 100 million to Rs 1 billion: register by 25 October 2025, testing by 31 October, live from 15 November 2025.
Turnover below Rs 100 million: register by 15 November 2025, testing by 25 November, live from 1 December 2025.
Individuals and partnerships with turnover above Rs 100 million: register by 10 October 2025, testing by 25 October, live from 1 November 2025.
All other registered persons: register by 10 December 2025, testing by 25 December, live by 31 December 2025.
These dates were reported by Dawn on 26 September 2025. The official PDF sits on FBR's server, and SRO 1852(I)/2025 Explained: FBR Digital Invoicing Deadlines, the PDF, and Who It Covers gives the direct link. If you read a date for 2026 anywhere, check which SRO it comes from. Many old articles still quote dates from orders that no longer apply.
Can I still get an extension in 2026?
In practice, no. There is no extension form and no button in IRIS (FBR's online tax portal). The only power to extend is section 74 of the Sales Tax Act 1990. FBR has used it for whole groups of taxpayers, not for one business. The total extension under it cannot go beyond two years. FBR Digital Invoicing Extension (2026): What It Means and Who Can Give You One explains this in detail.
Instead of more time, 2026 brought stricter rules. The Finance Act 2026 set a Rs 1 million penalty for not integrating. If the failure continues one month after that, a second penalty of up to Rs 5 million can follow, and the premises can be sealed. FBR's Sales Tax Circular 01 of 2026, dated 11 September 2026, explains these changes.
From 24 September 2026, news reports said FBR had started suspending the sales tax registrations of businesses that had not integrated. A suspended business cannot issue valid sales tax invoices, and its buyers cannot claim input tax on them. Sales Tax Registration Suspended for Not Integrating with FBR? How to Get It Restored (2026) shows the way back.
On 29 September 2026, FBR issued SRO 1662(I)/2026. It sets the steps FBR must follow before sealing a non-integrated business, and how the seal is removed. SRO 1662(I)/2026 Explained: Sealing of Non-Integrated Businesses and Seizure of Goods Without Tax Stamps covers it.
What to do today if you are still not live
Step 1: Log in to IRIS and apply for digital invoicing. Step 2: choose PRAL or a licensed integrator. Step 3: pass sandbox testing (FBR's free practice system where test invoices do not count as real). Step 4: get your production token (the key that lets your software post real invoices). Step 5: post every sales invoice and print the IRN and QR code on it.
Keep proof of each step, such as the date your production token was issued and the IRN of your first live invoice. If FBR sends a notice, this proof is what you show. How to Register for FBR Digital Invoicing (2026): Step by Step on IRIS walks through each screen.
Digi Invoice is ready software for this. You connect your FBR profile, test in sandbox, and post live invoices with the IRN, QR code and FBR logo printed on each one. There is no coding to do, and a free account is enough to start testing.
Difficult words in this guide
SRO (Statutory Regulatory Order) — a written order FBR can issue under the tax law, often to set or move a date.
Supersede — to fully replace an older order, so the old one no longer applies.
Integrate — connect your billing software to FBR's system so every invoice is sent to FBR first.
IRN (Invoice Reference Number) — the unique number FBR gives every invoice it accepts.
Suspension — FBR marks your sales tax registration inactive, so your invoices stop counting for your buyers.