Rules updated: Debit/credit card machines and QR Codes must be integrated: FBR

ISLAMABAD: The Federal Board of Revenue (FBR) has directed the sales tax integrated persons to integrate the facility of debit and credit card machines, QR Codes or any other mode of digital transaction available at all the sale points for integration purposes with the FBR.

The FBR has issued updated Sales Tax Rules 2006 on integration after incorporating amendments introduced through Finance Act 2025.

According to the updated Sales Tax Rules 2006 issued on Saturday, 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 aforesaid means shall not be ordinarily refused.

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The integrated person through Board’s online system shall provide information of his outlets, points of sale or electronic invoicing machines as the case may be.

No supply shall be made by the integrated person, except through the integrated outlets, point of sale or electronic invoice issuing machines.

The revised rules said that 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.

The 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 aforesaid means shall not be ordinarily refused.

The Board may require an integrated person to record 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 concerned as and when demanded and for the period of time as specified by the Board through a sales tax general order.

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.

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.

The integrated person shall prominently display on each of the notified outlets, points of sale or electronic invoicing machines a signboard bearing FBR’s official logo along with the text “Integrated with FBR” and also the registration number of each electronic invoicing software or point of sales software verifiable through the Board’s verification services.

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.

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.

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.

The integrated person shall make all electronic invoicing hardware and software including payment counters comprising point of sale at each outlet, available for installation of the systems; be responsible for smooth functioning of all the hardware and software; report to the Board and the concerned Commissioner within twenty-four hours

of any operational failure, damage disruptions or tampering of the system; or report any inoperative electronic invoicing hardware and software within twenty-four hours with reasons along with documentary evidence to the Commissioner holding the jurisdiction, the FBR added.

Copyright Business Recorder, 2025