The Federal Board of Revenue has issued a sweeping notification directing all registered businesses across multiple sectors to integrate their sales and invoicing systems with its computerized tax network, marking one of the most extensive digital documentation drives in Pakistan’s fiscal history. The directive, issued through SRO 288(I)/2026, requires mandatory installation of Point of Sale systems and real-time electronic invoicing integration with the FBR platform.
The legal foundation of the mandate rests on Section 50 of the Sales Tax Act, 1990, read with Rule 150Q of the Sales Tax Rules, 2006. It further builds upon the electronic invoicing regime introduced under SRO 1413(I)/2025, which had earlier superseded SRO 709(I)/2025 issued in April 2025. In addition, compliance with system integration is now a prerequisite under Section 114B of the Income Tax Ordinance, 2001, empowering the FBR to initiate consequences against non-compliant entities.
Under the updated framework, affected businesses must complete registration with the FBR’s computerized system and undergo hardware and software testing through either a licensed FBR integrator or Pakistan Revenue Automation Limited. Once successfully integrated, businesses are required to issue real-time electronic invoices directly linked to the FBR’s system within the prescribed deadlines. Transactions conducted outside the integrated system risk disallowance of input tax claims and potential tax assessments.
The scope of the notification is extensive. Hospitality and event-related businesses including hotels, guest houses, marriage halls and clubs fall within the compliance bracket. Transport and logistics operators such as inter-city transport services, courier companies and cargo providers are also required to integrate their systems.
Healthcare and wellness services are among the largest segments covered. This includes private clinics, dental clinics, plastic surgeons, hair transplant centers, laboratories, diagnostic and X-ray facilities, private hospitals, consultants and broader healthcare service providers. Health clubs, swimming pools and fitness centers must also implement POS connectivity and electronic invoicing.
The beauty and personal care sector, including beauty parlors, slimming centers and beauty clinics, is now subject to digital tax integration requirements. High-profile elite clubs including Karachi Gymkhana, Royal Palm, Chenab Club, Islamabad Club and Lahore Gymkhana are explicitly covered under the directive.
Professional services providers such as chartered accountant firms and cost and management consultants must also comply. In the education sector, schools, colleges and universities charging monthly fees of PKR 1,000 or more are mandated to connect their systems to the FBR network and generate electronically verifiable invoices.
Operationally, compliance requires businesses to ensure that every sale or service transaction is recorded through an FBR-integrated POS or invoicing solution. The electronic system will transmit transactional data in real time to the FBR database, enabling digital audit trails and centralized monitoring.
The notification represents a structural shift in Pakistan’s taxation architecture, transitioning from fragmented documentation practices to a fully integrated digital reporting environment. By embedding electronic invoicing and POS connectivity into both sales tax and income tax compliance frameworks, the FBR aims to expand documentation, reduce revenue leakage and enhance transparency across high-value service sectors.
With the integration requirement now legally enforceable under multiple tax statutes, businesses across Pakistan must accelerate onboarding, testing and implementation processes to align with the new compliance regime. The move signals a decisive push toward a digitally monitored economy, where transaction visibility and automated reporting become central pillars of tax administration.
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