The DIGITAL INVOICING implementation was formalized under S.R.O. 1852(I)/2025, which set the final deadline for all remaining taxpayer categories to December 31, 2025.
Final Deadlines by Category
Following multiple extensions, the mandatory go-live dates for issuing electronic invoices were as follows:
Public Companies, Importers, and Turnover > PKR 1 Billion: November 1, 2025.
Turnover between PKR 100 Million and PKR 1 Billion: November 15, 2025.
Companies with Turnover below PKR 100 Million: December 1, 2025.
Other Registered Persons (Final Wave): December 31, 2025