Electronic Integration of Registered Persons
SRO 1852(I)/2025 is a Sales Tax SRO dated 24 September 2025, listed by FBR as "Electronic Integration of Registered Persons".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 24th September, 2025
Notification
S.R.O. 1852 (I)/2025. - In exercise of the powers conferred under section 50 of the Sales Tax Act, 1990 (VII of 1990) read with sub-rule (2) of rule 150Q of the Sales Tax Rules, 2006, and in supersession of Notification No. S.R.O. 1413(I)/2025, dated the 1st August, 2025, the Federal Board of Revenue is pleased to direct that all sales tax registered persons specified in column 2 of the Table below shall complete the registration and testing for integration of their hardware and software with the Board's computerized system through a licensed integrator or PRAL, and shall issue electronic invoices, not later than the respective dates specified in columns (3), (4) and (5) of the said Table, namely: -
Table
| S. No. | Category of Registered person | Date for registration | Date for testing | Date for issuance of electronic invoices |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (3) |
| 1. | All public companies | 15th October, 2025 | 25th October, 2025 | 1st November, 2025 |
| 2. | All companies excluding at serial no. 1 with turnover exceeding 1 billion rupees declared in sales tax returns for the last twelve months | 15th October, 2025 | 25th October, 2025 | 1st November, 2025 |
| 3. | All importers | 15th October, 2025 | 25th October, 2025 | 1st November, 2025 |
| 4. | All companies excluding at serial no. 1 with turnover exceeding 100 million rupees but not exceeding 1 billion rupees declared in sales tax returns for the last twelve months | 25th October, 2025 | 31st October, 2025 | 15th November, 2025 |
| 5. | All companies excluding at serial no. 1 with turnover not exceeding 100 million rupees declared in sales tax returns for the last twelve months | 15th November, 2025 | 25th November, 2025 | 1st December, 2025 |
| 6. | All individuals and association of persons with turnover exceeding 100 million rupees declared in sales tax returns for the last twelve months | 10th October, 2025 | 25th October, 2025 | 1st November, 2025 |
| 7. | Registered persons other than listed above | 10th December, 2025 | 25th December, 2025 | 31st December, 2025 |
[C. No. 1(34)/DD/roll-out/2025]
(Izhar Zuberi)
Second Secretary (ST & FE Policy)
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