All public companies and importers: Sales tax registration deadline extended till Oct 15

ISLAMABAD: The Federal Board of Revenue (FBR) has further extended the deadline for all public companies and importers for sales tax registration up to October 15, 2025 for integration with the board’s system to issue electronic sales tax invoices.

In this regard, the FBR has issued SRO 1852(I)/2025 here on Thursday. The other categories of registered persons (who are not falling under the categories of turnover basis) would be required to be registered by December 10, 2025.

The deadline for sales tax registration of non-corporate taxpayers including individuals has been extended by October 10, 2025.

Sales tax digital integration: FBR likely to extend deadline

The FBR has specified separate deadlines for registration, testing of system and date for issuance of electronic invoices. The FBR has divided companies based on their annual turnover for the purpose of integration.

According to SRO 1852(I)/2025 issued by the FBR, the FBR has directed that all sales tax registered persons specified shall complete the registration and testing for integration of their hardware and software with the Board’s computerized system through a licenced integrator or PRAL and shall issue electronic invoices, not later than the respective dates specified.

Under the new deadlines, the date for testing of system for all public companies has been set October 25, 2025 and date for issuance of electronic invoices is November 1, 2025.

All companies with turnover exceeding Rs1 billion declared in sales tax return for the last 12 months, would be required to be registered by October 15, 2025. The date for testing of system for these companies is October 25, 2025 and date for issuance of electronic invoices is November 1, 2025.

In case of importers, they would be required to be registered by October 15, 2025. The date for testing of system for importers is October 25, 2025 and date for issuance of electronic invoices is November 1, 2025.

All companies with turnover exceeding Rs 100 million but not exceeding Rs 1 billion declared in sales tax returns for the last 12 months, would obtain registration by October 25, 2025. The date for testing of system for importers is October 31, 2025 and date for issuance of electronic invoices is November 15, 2025.

All companies with turnover not exceeding Rs 100 million declared in sales tax returns for the last 12 months, would obtain registration by November 15, 2025. The date for testing of system is November 25, 2025 and date for issuance of electronic invoices is December 1, 2025.

All individuals and association of persons with turnover exceeding 100 million rupees declared in sales tax returns for the last 12 months, would be required to be registered by October 10, 2025. The date for testing of system is October 25, 2025 and date for issuance of electronic invoices is November 1, 2025.

The other categories of registered persons would be required to be registered by December 10, 2025. The date for testing of system is December 25, 2025 and date for issuance of electronic invoices is December 31, 2025.

Copyright Business Recorder, 2025