SRO 1852 I 2025 – The Latest FBR Electronic Invoicing Notification
SRO 1852(I)/2025 – The Latest FBR Electronic Invoicing Notification
SRO 1852(I)/2025, issued by the Federal Board of Revenue (FBR) on 24 September 2025, supersedes SRO 1413(I)/2025 and introduces revised deadlines for the registration, testing, and mandatory issuance of electronic invoices by sales tax registered persons. The notification requires businesses to integrate their hardware and software with the FBR computerized system through PRAL or an FBR Licensed Integrator.
Download Official SRO 1852(I)/2025 PDF
📥 Download Official SRO 1852(I)/2025 PDF
Download the official notification issued by the Federal Board of Revenue (FBR):
Official PDF:
https://download1.fbr.gov.pk/SROs/2025924149054920SRO1852.pdf
Reference: Official notification published by the Federal Board of Revenue (FBR).
Why Was SRO 1852(I)/2025 Issued?
Why Was SRO 1852(I)/2025 Issued?
The FBR issued SRO 1852(I)/2025 to replace the earlier implementation schedule under SRO 1413(I)/2025 and provide updated compliance timelines for different categories of sales tax registered persons. The objective is to ensure a phased rollout of mandatory electronic invoicing while allowing businesses sufficient time to complete registration, testing, and system integration.
Key Highlights of SRO 1852(I)/2025
Key Highlights of SRO 1852(I)/2025
- Supersedes SRO 1413(I)/2025.
- Mandatory integration with the FBR computerized system through PRAL or an FBR Licensed Integrator.
- Defines separate dates for registration, testing, and issuance of electronic invoices.
- Categorizes businesses based on company type and annual turnover.
- Continues FBR’s nationwide implementation of real-time electronic invoicing.
Category-Wise Compliance Timeline
Category-Wise Compliance Timeline
| Category | Registration | Testing | Electronic Invoicing |
|---|---|---|---|
| Public Companies | 15 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| Companies with turnover above PKR 1 Billion | 15 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| Importers | 15 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| Companies with turnover above PKR 100 Million up to PKR 1 Billion | 25 Oct 2025 | 31 Oct 2025 | 15 Nov 2025 |
| Companies with turnover up to PKR 100 Million | 15 Nov 2025 | 25 Nov 2025 | 1 Dec 2025 |
| Individuals & AOPs with turnover above PKR 100 Million | 10 Oct 2025 | 25 Oct 2025 | 1 Nov 2025 |
| Other Registered Persons | 10 Dec 2025 | 25 Dec 2025 | 31 Dec 2025 |
Note: Businesses should identify the applicable category and complete registration and testing before the mandatory electronic invoicing date.
Who Must Comply?
Who Must Comply?
SRO 1852(I)/2025 applies to:
- Public companies
- Private companies
- Importers
- Manufacturers
- Wholesalers
- Distributors
- Retailers
- Individuals registered for Sales Tax
- Associations of Persons (AOPs)
- Other registered persons covered under the Sales Tax Act, 1990.
What Businesses Need to Do
What Businesses Need to Do
To comply with SRO 1852(I)/2025, businesses should:
- Register with the FBR electronic invoicing system before the applicable deadline.
- Integrate ERP, POS, or billing software through an FBR Licensed Integrator or PRAL.
- Complete system testing within the prescribed timeline.
- Start issuing electronic invoices from the mandatory implementation date.
- Monitor future FBR notifications for any additional updates.
How NatureTech Helps
How NatureTech Helps
NatureTech is an FBR Licensed Integrator providing end-to-end electronic invoicing solutions, including:
- FBR Digital Invoicing Integration
- ERP Integration (SAP, Oracle, Odoo, Microsoft Dynamics & Custom ERP)
- POS Software Integration
- API Development & Integration
- Invoice Automation
- Registration & Testing Assistance
- Compliance Monitoring
- Technical Support & Training
Our experts help businesses achieve compliance with the latest FBR requirements while minimizing operational disruption.
Benefits of Early Integration
Benefits of Early Integration
Implementing electronic invoicing before your deadline enables your business to:
- Meet FBR compliance requirements
- Automate invoice reporting
- Reduce manual data entry
- Improve audit readiness
- Enhance financial transparency
- Streamline business operations
- Avoid last-minute implementation challenges
Frequently Asked Questions
What is SRO 1852(I)/2025?
SRO 1852(I)/2025 is the latest FBR notification that supersedes SRO 1413(I)/2025 and revises the implementation schedule for registration, testing, and mandatory electronic invoicing for sales tax registered persons.
Does SRO 1852(I)/2025 replace SRO 1413(I)/2025?
Yes. The notification expressly supersedes SRO 1413(I)/2025 and establishes new compliance deadlines.
Who should integrate with FBR?
Businesses covered under the notification—including public companies, importers, companies by turnover category, individuals, AOPs, and other registered persons—must integrate according to their applicable deadlines.
Can NatureTech help with FBR integration?
Yes. NatureTech provides complete ERP, POS, API, and electronic invoicing integration services as an FBR Licensed Integrator.
Quick Compliance Checklist
Supplemental Section
Use this checklist to track implementation progress.
- Identify your applicable business category.
- Confirm your registration deadline.
- Complete FBR electronic invoicing registration.
- Integrate ERP/POS/billing software.
- Complete testing.
- Begin issuing electronic invoices by the applicable implementation date.
- Monitor future FBR notifications.
Official References
- Federal Board of Revenue (FBR): https://fbr.gov.pk/
- Official SRO 1852(I)/2025 PDF: https://download1.fbr.gov.pk/SROs/2025924149054920SRO1852.pdf
- Pakistan Revenue Automation Limited (PRAL): https://www.pral.com.pk/





