Government of Pakistan

Revenue Division
Federal Board of Revenue
*+**+

Islamabad, the 29th January, 2025.

NOTIFICATION

S.R.O. 69 (l) I 2025.- In exercise of the powers conferred by section 50 of the

Sales Tax Act, 1990 read with sub-section (9A) of section 3, sections 22.23 and 40C thereof,

the Federal Board of Revenue is pleased to direct that the following further amendments shall
be made in the Sales Tax Rules. 2006, namely:-

In the aforesaid rules,

(I ) for Chapter XIV. the following shall be substituted, namely:

-
"Chapter XIV
PROCEDT]RE FOR LICENSING ISSUANCE OF ELECTRONIC SALES
TAX INVOICf, S AND INTEGRATION OF REGISTERED PERSONS
150Q. Application.- (l) Subject to sub-rule (2). provisions of this
Chapter shall apply to all registered persons for electronic integration of their
hardware and software used for generation and transmission of electronic

invoices through license integrator or otherwise as provided in these rules.

(2) The Board shall notifu such registered persons or class of

registered persons through a notification in the official Gazette for the

purposes of sub-rule ( l):

Provided that the registered persons who have already registered and
integrated their point of sale with the Board's computerised system shall be

treated to have been integrated with Board's computerised system under these

rules.

150R, Obligations and requirements.- (l)The registered person

notified under sub-rule (2) olrule l50Q hereinafter refered to as "integrated

person" in this Chapter. shall register. install and integrate his electronic
invoicing hardware and software with the Board's computerized system in the
manner specified by the Board through a Sales Tax General Order.

I
 (2) The inte$ated person through Board's online system shall

provide information of his outlets, points of sale or electronic invoicing

machines as the case may be.

(3) No supply shall be made by the integrated person. except

through the integrated outlets. point of sale or electronic invoice issuing

machines.

(4) The point ofsale or the electronic invoice issuing machine shall
perform the following functions, namely:
-
(a) generate, receive, record, analyze and store invoice data;

(b) issue sales tax invoices in the prescribed format, create

the digital signature and record the digital signature on
the sales tax invoice:

(c) transmit the invoice data to the Board's Computerized

System through secure means and receive the unique
F BR invoice number:

(d) encrypt and preserve the reported sales tax invoice data
in an irrevocable and secure manner;
(e) generate the QR Code on the base ofunique FBR
invoice number and print the QR Code on receipt;
(0 must perform closing on close ofthe day, week and
month; and

G) every adjustment, modification or cancellation must be

recorded duly maintaining logs for each activity; and
system events need to be recorded.

(5) The Annexure{ of the sales tax retum shall be auto-filled

from the electronic invoices issued by the integrated person.

(6) The electronic invoicing software or point of sales software

shall be capable of generating and sending alert messages to the Board's
computerized system in case of any malpractice or error or any inconsistent
action noticed in the system and keeping a log thereof.

(7) l'he Board may require an integrated person to integrate the

facility of debit and credit card machine. QR Code or any other mode of
digital transaction available at all the sale points and the sales through
aloresaid means shall not be ordinarilv refused.

(8) The Board may require an integrated person to record

2
transactions on each point of sales by a CCTV camera and the recording
thereof shall be retained for a period of at least one month. Such recordings
shall be provided to the Commissioner concemed as and when demanded and
for the period of time as specified by the Board through a sales tax general
order.

(9) In case of supply of exempt items, the electronic invoices shall

also be issued through system integrated with the Board's Computerized
System under these rules.

(10) The cost for integration including the cost of equipment and
electronic invoicing software or point of sales software shall be borne by the
integrated person.

(l l) The integrated person shall prominently display on each ofthe

notified outlets, points of sale or electronic invoicing machines a signboard
bearing FBR's official logo along with the text "lntegrated with FBR" and
also the registration number of each electronic invoicing software or point of
sales software verifiable through the Board's verification services.

(12) In case of online sale including online market place, the

integrated person shall register such website, software and mobile application
with the Board's Computerised System to record the auto-electronic invoices
as specified by the Board through a Sales Tax General Order.

(13) The electronic invoice generated under these rules shall contain
the following particulars, namely:-

(a) unique FBR invoice number (XXXXXX-

DDMMYYHHMMSS-0001 ).
(b) unique and verifiable QR code dimensions: 7X7MM;
(c) unique electronic invoicing or point ofsales software
registration number;
(d) logo of FBR digital invoicing system:
(e) name of the seller:

(0 address ofthe seller;

(e) seller registration number;

(h) name of the recipient;

(i) address of the recipient;

 C) recipient registration number;

(k) date of issue ofinvoice;

0) tax period:

(m) description;

(n) quantity;

(o) value exclusive oftax;

(p) sales tax rate;

(q) amount of sales tax;

(r) sales tax withheld at sourca;

(s) extra tax;

(t) further tax;
(u) federal excise duty payable in sales tax mode;
(v) total discount
(w) invoice reference no

(x) HS code;
(V) unit of measurement; and
(z) SRO and serial number applicable:

Provided that the particulars in respect of serial numbers (s), (t), (u)
and (z) may not apply to a retailer issuing electronic invoices to general public

other than a manufacturer-cum-retailer or an importer-cum-retailer.

1505. Issuance ofelectronic invoice and record.- (l) The integrated

person shall issue a real-time verifiable electronic sales tax invoice for every
taxable supply and service. The invoice so issued shall be retained as record
for a period of six years on electronic media as provided under section 24 of
the Act.

(2) The debit note and credit note shall also be issued electronically
through the integrated system and retained for a period of six years as
provided in sub-rule (l).

(3) ln case of online sale including online market place. the

electronic invoices shall be issued automatically and the record thereof shall
be maintained for a period of six years as provided in sub-rule (3).

1
 150T. Conditions for electronic storage.- The electronic
documents specified in rule l50S shall be stored in such manner that
information at the time of original transmission of the document is re-
created at the time of departmental audit.

150U. Audit. - (l) The integrated person shall provide access

to premises and all the record specified in sections 22 and 23 ofthe Act for the
purposes of sections 25 and 38 ofthe Act to the Officer of lnland Revenue as

authorized by the Commissioner having jurisdiction.

(2) The Board may issue instructions for technical audit.

150V. Extension in due date of Integration The Commissioner lnland

-
Revenue having jurisdiction may allow extension in time. for up to sixty days

in aggregate with fifteen days intervals, for integration or compliance under

this chapter:

Provided that such integrated person shall continue to issue paper

invoices until such time as extended by the Commissioner.

150W. Provisions of Electronic Transactions Ordinance, 2002.

-
All the provisions of Electronic Transactions Ordinance, 2002 (Ll of 2002),
relating to the recognition of documents, records, information,
communication and transaction in electronic form, accreditation of
certification service providers and for matters ancillary thereto, shall apply.

150X. Consequences of non-compliance or contravention.- (1) The

integrated person who is found to have tampered with the system or made

sales in the manner otherwise than as prescribed in this Chapter, or who

contravenes any of the provisions of this Chapter, shall be subject to penalty
under section 33 and any restriction under any provisions of the Act or the
rules made thereunder.

l50XA. Responsibilities of the Integrated Persons. The

-
integrated person shall
-
(a) make all electronic invoicing hardware and software
including payment counters comprising point of sale at
each outlet, available for installation ofthe systems;

(b) be responsible for smooth functioning of all the

5
 hardware and software:

(c) report to the Board and the concemed Commissioner

within twenty-four hours ol any operational failure,
damage disruptions or tampering ofthe system; or

(d) report any inoperative electronic invoicing hardware

and software within twenty-four hours with reasons

along with documentary evidence to the Commissioner

holding the j urisdiction.

l50XB. Provision of verification facility by the Board.- The Board

shall provide a facility on its website to the buyer of an integrated person to
verify if the invoice issued to him by such integrated person has been

communicated to the Board's Computerized System.

l50XC. Internet Interruption. - The invoices generated during any

period of failure of electronic invoicing software or point of sales software
including disruption caused by intemet or power failure shall be clearly
identified as invoices issued in the offline mode and shall be uploaded within
24 hours of restoration.

l50XD. Functions of the Officer of Inland Revenue.- ( l) The

Officer of Inland Revenue having jurisdiction, shall monitor operation of the
system through periodic visits authorized in this behalf by, the Commissioner.

(2) Where an integrated person does not account for sales without
generating an invoice countering QR code or FBR invoice number, the Officer

of Inland Revenue shall compute the taxes on such goods relating to

unaccounted for invoices, and recover the same under the relevant provisions
of law, besides any other action including penal action that may be taken
under the Act or the rules made there under.

l50XE. Licensing. (l) Save as provided in rule l50XF, no person

-
shall carry out integration of the notified registered persons through sofiware
unless he has obtained a license under these rules.

(2) No licensee under these rules shall maintain or operate system or

provide any other service, which is not authorized under these rules.

6
 (3) Every electronic invoicing software or point of sales software
including payment counter whether fixed or portable of the notified registered
person which generates invoices for receipt ofpayment either in cash or through

debit or credit card shall be integrated with the Board through the licensed
integrator.

l50XF. PRAL to act as a licensed integrator. (l) Notwithstanding

the provisions ofrules l50XH, l50XI, sub-rule (2) of rule l5OXJ and l50XK,
PRAL shall act as licensed integrator for the purposes of rules l50XE, sub-
rule (1) of rule l50XJ and rule 150XL.

(2) PRAL shall provide free of cost integration services to the

registered persons on demand.

(3) PRAL, as and when required by the Board, shall provide a free
of cost downloadable electronic invoicing software or point of sales software
on Board's official website.

t50XG. Functions of the licensing committee. (l) Board shall

-
notifo a licensing committee which shall perform function in accordance with
the provisions of rules l50Xl, l50XK and l50XN or any other instructions or
procedures, issued by the Board.

(2) Board shall notifo convenor ofthe licensing committee.

l50XH. Application for grant of licence. (l) An application for

-
grant of licence for integration of any registered person shall be made in
duplicate to the Board.

(2) No application under sub-rule (1) shall be considered. unless it is

accompanied by-
(a) a comprehensive profile ofthe company;
(b) brief about managerial and technical personnel
indicating name, position, qualification and experience;
(c) total number ofcurrent employees;
(d) documents showing relevant capacity the of
development and integration with enterprise resource
planning systems and Payment Processing Systems;

(e) registration certificate issued by Pakistan software

houses Association or Institute of Chartered
Accountants of Pakistan:

(f) audited statement of accounts for the last three financial

1
 years

(g) list of major clientele:

(h) incorporation certificate under the Companies Act;
(D National Tax Number (NTN) Certificate:

0) the paid up capital for the latest financial year is at least

Rs. l0 million or abovel

(k) registration with Sales Tax Department if required;

(l) Computerized National Identity Cards (CNICs) of

directors ofthe incorporated company;

(m) undertaking that the company has never been blacklisted

by any Govemment or Provincial department or
organization and has not been involved in confirmed
cases offiscal fraud;

(n) list ofprojects executed in the last three years; and

(o) any other documents required through instructions
orders issued by the Board.

l50XI. Procedure for grant of licence. (l) On receipt of

-
application for grant of licence in the Board, the licensing committee shall
scrutinize the documents provided and it shall evaluate the eligibility of the
applicant within seven days of receipt ofapplication.

(2) The licensing committee may also carry out visits, if necessary
for physical inspection to ascertain the eligibility ofthe applicant for licensing
under lhese rules.

(3) The licensing committee shall recommend or rejecr an application

within fifteen days ofdate of submission ofthe application, specifying reasons
fbr recommendation or rejection ofthe application under these rules.

(4) The licensing committee shall make recommendations to the

Board for grant of licences in respect of the companies who meet the criteria
under these rules.

(5) The licensing committee shall grant the licence to the

recommended applicant with the prior approval from the Board.

l50XJ. Right granted to the licensee. (l) A licensee shall have

the right to install, configure, integrate. operate and maintain the electronic
invoicing software or point of sales software on real time basis in accordance
with conditions of the licence issued to him.
8
 (2) The licence granted under these rules shall be subject to
provisions ofthe Act and shall be valid for five years from date ofissuance.

(3) The licence granted under these rules shall be non-transferable

and shall not be allowed to be used by any sub-contractor.

150XK. Renewal of licence.- ( l) The application for renewal of

licence shall be made to the Board three months before its expiry.

(2) The licensing committee shall evaluate the application and make
recommendations to the Board for the renewal oflicence.

(3) The licensee shall be required to comply with all the

provisions of these rules for the renewal period.

l50XL. Technical support.- (l) The licensee shall be responsible

for post deployment maintenance ofthe system, including

-
(a) setting up and maintenance ofall information
technology equipment connected to the eleckonic
invoicing hardware and software: and
(b) is authorized to,
-
(i) upgrade the system hardware and software;

(ii) fix all bugs; and

(iii) to troubleshoot any post

immediately respond
deployment problems for uninterrupted
working of the system.
(2) The licensee shall be responsible for safe and secure capture of
real-time transmission of sales data from the electronic invoicing software or
point of sales software to FBR database at all times.

150XM. Supervision of the System.- The Board shall notiry the team
responsible for overall supervision of the system and the steps to be taken to
address problems encountered during operation ofthe systems.

l50XN. Procedure for cancellation or termination of licence'- (l)

The Team notified by the Board as a result of supervision of the system or on
receipt of a report from any of the Commissioners lnland Revenue, or on a

valid complaint, shall initiate process for cancellation oithe licence by causing
to serve a notice upon the licensee immediately or within fifteen days of
receipt ofthe report ofthe Commissioner or a valid complaint, to show cause

9
as to why the licence issued under these rules, may not bc cancelled or
terminated if it has a reason to believe that the licensee has

(a) failed to provide specified services to the satisfaction of

the Board;

(b) contravened any of the conditions ofthe license;

(c) contravened any provision ofthese rules or the Act; or

(d) violated any applicable law while being a licensee

under these rules:

Provided that if on the basis of material evidence, there exists prima

facie sufficient grounds against the licensee, the licensing committee may
suspend the license to safeguard public finances and to prevent any other
serious damage.

(2) The licensing committee may, after giving the licensee

adequate opportunity of being heard and after examination of the record.
cancel or terminate the licence issued under these rules.

(3) ln case ofcancellation oflicence under these rules. the affected

person or company shall have the right to file representation against the order
of the licensing committee before the Board.

(4) The Board shall decide the representation after giving proper
opportunity ofbeing heard and the decision ofthe Board shall be final.

l50XO. Fee and charges. (l) The licensee shall charge fee for
-
configuration and integration of electronic invoicing software or point of sale
software from the integmted persons not above the threshold as mav be
specified by the Board through a sales tax general order.

(2) No fee shall be payable by the Board and any ofits field
lbrmations.

150XP. Establishment of Inland Revenue enforcement network

The Board shall establish Inland Revenue enlorcement network which shall be
responsible for combatting evasion and leakage oftaxes payable on goods and
services by way ofenfbrcement units of the concemed filed lormations.

l50XQ. Functioning of Inland Revenue enforcement network.

-
To check and verily any of the eventualities, the enforcement squads of lnland

10
 Revenue shall petrol the premises of the integrated persons and verif, whether
all the electronic invoicing software or point of sales software are integrated
and invoices are being reported to FBR in real-time and shall report such
invoices generated from non-integrated electronic invoicing software or
point of sales software to Commissioner Inland Revenue. The Commissioner,
after receipt of the report from the enforcement network, shall recover the tax
in accordance with the provisions ofthe Act.";

(z',) Chapter XIV- AA and the rules contained therein shall be omitted; and

(3) Chapter XIV- BB and the rules contained therein shall be omitted.

[C. No. l(17) DD/Misc-Dl/2024lPart Filel]

-,

Second Secretary (ST&

ll