SRO 1413(I)/2025: FBR's First Phased E-Invoicing Deadlines (and What Replaced Them)
SRO 1413(I)/2025 set FBR's first turnover-based, phased timeline for mandatory e-invoicing integration. Here is the original schedule it announced, who each phase covered, and how the later SRO 1852(I)/2025 superseded it.
What SRO 1413(I)/2025 was
SRO 1413(I)/2025, issued on 1 August 2025, was the FBR notification that first laid out a turnover-based, phased schedule for the mandatory integration of sales tax registered persons with FBR's electronic invoicing platform. It replaced a single blanket date with a staggered rollout, giving larger taxpayers earlier dates and smaller ones later dates.
It built on the legal basis set by SRO 709(I)/2025 (under Rule 150Q) and turned the general obligation to integrate into concrete register, test and go-live milestones for each category.
The original phased schedule by turnover
As first published, SRO 1413 set four milestones: 1 September 2025 for public companies, importers, and companies with turnover above Rs 1 billion; 1 October 2025 for companies with turnover between Rs 100 million and Rs 1 billion, plus individuals and associations of persons above Rs 100 million; 1 November 2025 for companies with turnover up to Rs 100 million; and 1 December 2025 for all other registered persons.
Each phase followed the same pattern — register with the digital invoicing system, complete sandbox testing with PRAL, then begin issuing live electronic invoices — so no category was expected to go live without a testing window first.
Why it was superseded by SRO 1852(I)/2025
Because adoption was slower than the original timetable assumed, FBR revised the schedule. SRO 1852(I)/2025, issued on 24 September 2025, superseded SRO 1413(I)/2025 and set fresh register, test and go-live dates while keeping the same turnover-band structure.
This is why you may still see SRO 1413 quoted in older articles: the phase structure it introduced lives on, but the specific dates were moved by the later notification. For your actual deadline, SRO 1852 (and any subsequent extension) is the one that counts.
What it means for you today
The practical takeaway is unchanged: every sales tax registered person is being brought into digital invoicing in a defined order, largest taxpayers first. Whether your reference point is SRO 1413, SRO 1852 or a later extension, your category has a register, test and go-live date you must meet.
Because FBR has extended these dates more than once, always confirm the current milestone for your turnover band on the official FBR portal (iris.fbr.gov.pk) rather than relying on a date from an older SRO.
Being ready regardless of the date
The safe approach is to integrate early and test in sandbox well before your go-live date, so a moved deadline never leaves you scrambling. A ready platform makes this a same-day task instead of a development project.
Digi Invoice is a PRAL-certified, FBR DI API v1.12 integration that supports both sandbox and production — so you can prepare and validate ahead of your phase date and switch to live posting with confidence.