SRO 1852(I)/2025 Explained: FBR's Current Digital Invoicing Deadlines for Every Registered Person
A plain-language guide to SRO 1852(I)/2025 — the notification issued on 24 September 2025 that supersedes SRO 709(I)/2025 and SRO 1413(I)/2025 and sets the final phased FBR Digital Invoicing deadlines, bringing every sales tax registered person in Pakistan into scope by 31 December 2025.
What SRO 1852(I)/2025 is
SRO 1852(I)/2025 is the notification the Federal Board of Revenue issued on 24 September 2025 that resets the FBR Digital Invoicing rollout schedule for goods. It supersedes the earlier notifications — SRO 709(I)/2025 and SRO 1413(I)/2025 — so if you are checking an older date, this is the one that now applies.
Its effect is simple but sweeping: it brings every sales tax registered person into scope on a phased calendar, with the final group required to be live by 31 December 2025. Phasing only staggered the start dates by turnover band and business activity; it never excluded smaller businesses. If you are registered for sales tax, you are covered.
Why the SRO number keeps changing
FBR has extended its e-invoicing integration deadlines several times, each time through a fresh SRO that supersedes the last. That is why you will still find guides referencing SRO 709(I)/2025 or SRO 1413(I)/2025 — those dates were replaced, not merely amended.
The practical takeaway is to always confirm your category's current register, test and go-live dates on the FBR portal (iris.fbr.gov.pk) rather than trusting a date in an older article, because the SRO that governs you today may be superseded again.
What you must actually do under it
The obligation is unchanged by the number on the notification: integrate your system with FBR's computerised system through PRAL or a licensed integrator, pass the sandbox test scenarios for your sale types, obtain your production token, and then transmit every sales tax invoice in real time so it returns an Invoice Reference Number (IRN) and a Version 2.0 QR code before you hand it to the buyer.
Digi Invoice covers this end to end — guided FBR setup, sandbox and production posting, DI v1.12 validation and the IRN and QR on every invoice — so a business notified under SRO 1852(I)/2025 can get compliant before its deadline without building any integration itself.