ISLAMABAD: The Federal Board of Revenue (FBR) is set to impose hefty fines on companies that have failed to integrate their systems with the Board’s platform for issuing electronic sales tax invoices.
Sources told that the penalisation process against non-compliant companies will begin in January 2025, as the deadlines for system integration across all categories have now expired.
Under SRO 1852(I)/2025, the FBR had extended the deadline for sales tax registration and system integration for public companies and importers until October 15, 2025. These entities were required to complete system testing by October 25, 2025, and commence issuance of electronic invoices by November 1, 2025.
Companies declaring turnover exceeding Rs1 billion in sales tax returns over the past 12 months were also required to register by October 15, 2025, with identical timelines for system testing and e-invoicing.
Importers were similarly required to complete registration by October 15, 2025, followed by system testing by October 25 and electronic invoicing from November 1, 2025.
For companies with turnover not exceeding Rs100 million during the last 12 months, the registration deadline was November 15, 2025. Their system testing was scheduled for November 25, while electronic invoicing was to begin on December 1, 2025.
Other categories of registered persons were required to complete registration by December 10, 2025, with system testing by December 25 and issuance of electronic invoices by December 31, 2025.
According to the SRO, all specified sales tax registered persons were directed to complete registration and testing of their hardware and software integration with the FBR’s computerized system through a licensed integrator or PRAL within the prescribed timelines. Failure to comply will now trigger enforcement actions, including substantial penalties.
