POS system: FBR introduces massive changes in retailers’ procedure

ISLAMABAD: The Federal Board of Revenue (FBR) has introduced massive changes in the procedure for retailers integrated with the point of sales (POS) system.

Through a notification issued on Wednesday, the FBR will require retailers, using POS system, to integrate facility of debit and credit card machine, QR Code or any other mode of digital transaction available at all the sale points.

The FBR has issued an S.R.O. 69(l) 2025 to amend Sales Tax Rules 2006 to notify revised procedure all registered persons for electronic integration of their hardware and software used for generation and transmission of electronic invoices.

FBR registers 9,290 Tier-I retailers with POS till Oct

According to the amended procedure, the electronic invoice generated shall contain particulars including unique FBR invoice number, unique and verifiable QR code dimensions, unique electronic invoicing or point of sales software and other information.

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.

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 electronic invoice generated by the retailers, using POS system shall contain name/address of the recipient and his registration number.

The point of sale or the electronic invoice issuing machine shall generate, receive, record, analyze and store invoice data; issue sales tax invoices in the prescribed format, create the digital signature and record the digital signature on the sales tax invoice, transmit the invoice data to the Board’s Computerized System through secure means and receive the unique FBR invoice number, encrypt and preserve the reported sales tax invoice data in an irrevocable and secure manner and generate the QR Code on the base of unique FBR invoice number and print the QR Code on receipt.

The Annexure-C of the sales tax return shall be auto-filled from the electronic invoices issued by the integrated person, FBR added.

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