Islamabad – The Federal Board of Revenue (FBR) has mandated that all retailers operating under the Point of Sale (POS) system integrate digital payment solutions such as debit and credit card machines, QR codes, and other electronic transaction methods at their sales points. This directive, issued under S.R.O. 69(I)/2025, amends the Sales Tax Rules, 2006, marking a significant move towards digitizing Pakistan’s retail sector and enhancing tax transparency.
According to the new regulations, all registered retailers are required to electronically integrate their invoicing systems with the FBR. This integration ensures that each sale is recorded through an electronic invoice containing a unique FBR invoice number, a verifiable QR code, and specific software details of the POS system being used. The FBR has made it clear that any retailer who fails to account for sales by generating an invoice containing these details will be subject to scrutiny. The Inland Revenue Officer will assess and recover taxes on unreported invoices.
In addition, the FBR has specified that all retailers classified as “integrated persons” must register their outlets, sales points, or electronic invoicing machines through the FBR’s online system. No sales will be permitted outside the integrated system, ensuring that every transaction is digitally documented.
This move is expected to significantly boost tax compliance, reduce the underreporting of sales, and promote digital financial transactions across the retail sector. By requiring digital signatures, secure transmission of invoice data, and encrypted FBR invoice numbers, the FBR aims to strengthen its digital framework and push for a more efficient and accountable economy. This step will help reduce cash-based transactions and facilitate the transition to a fully digitized retail environment in Pakistan.
