Integration with system: FBR to impose heavy fines for non-compliance

ISLAMABAD: The Federal Board of Revenue (FBR) will start imposing heavy penalties on companies, which have failed to integrate with the board’s system to issue electronic sales tax invoices.

Sources told Business Recorder here on Wednesday that the process of penalizing non-compliant companies would start in January 2025, as the deadline of integration for all categories have been expired.

The FBR issued SRO 1852(I)/2025 under which the Board had extended the deadline for all public companies and importers for sales tax registration up to October 15, 2025.

READ MORE: FBR reconstitutes body for granting sales tax integration licence

The other categories of registered persons (who are not falling under the categories of turnover basis) were required to be registered by December 10, 2025.

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

According to SRO 1852(I)/202, 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 expired deadlines, the date for testing of system for all public companies was set for October 25, 2025 and date for issuance of electronic invoices was November 1, 2025.

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

The importers were required to be registered by October 15, 2025. However, the date for testing of system for importers was October 25, 2025 whole date for issuance of electronic invoices was set for November 1, 2025.

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

The other categories of registered persons were 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 was December 31, 2025.

Copyright Business Recorder, 2026