SRO 1413 in Context: How FBR’s Phased E-Invoicing Timeline Evolved

S.R.O. 1413 (I)/2025 (1 August 2025) superseded S.R.O. 709 (I)/2025 and set a phased registration / testing / electronic-invoice table for sales tax registered persons. It was later superseded by S.R.O. 1852 (I)/2025. Keep 1413 for historical context; plan operations against the current notification PDF on FBR.gov.pk.

What 1413 required

Specified registered persons had to complete registration and testing for integration of invoicing hardware and software with the Board's computerized system through a licensed integrator or PRAL, then issue electronic invoices by the dates in columns for their category (public companies, turnover bands, importers, individuals/AOPs, and residual registered persons).

PDF: SRO 1413.

How it relates to 709 and 1852

709 introduced the mandatory electronic invoicing policy for corporate and non-corporate registered persons. 1413 replaced 709's dates with a staggered late-2025 schedule. 1852 then replaced 1413's table. FBR's public FAQ may still quote older 709 enforcement dates — treat the latest SRO PDF as authoritative.

What still applies as process (even after 1413)

• IRIS Digital Invoicing registration and integrator / PRAL selection.
• Sandbox scenario testing before production.
• Electronic invoices reported through the Board's system with FBR invoice number and required QR printing.
• Penalties under Section 33 for failing Board timelines (per FBR FAQs).

Current dates

Read the full current table in SRO 1852 explained. For connection steps see how to connect PRAL.

Taxora.pk

Taxora.pk helps with create, PRAL validate, FBR post, bulk Excel, and QR PDFs. It is not a substitute for reading the SRO that applies to your category.