The Federal Board of Revenue (FBR) has issued a directive requiring all retailers operating under the point of sales (POS) system to integrate digital payment methods, including debit and credit card machines, QR codes, and other electronic transaction modes, at their sale points.

In accordance with S.R.O. 69(I)2025, the FBR has amended the Sales Tax Rules, 2006, to implement a revised procedure for the electronic integration of hardware and software used by registered persons to generate and transmit electronic invoices.

The updated procedure mandates that POS retailers must offer digital payment facilities such as debit and credit card machines, QR codes, or other electronic transaction options at all sale points.

Electronic invoices must include specific details such as a unique FBR invoice number, verifiable QR code dimensions, unique electronic invoicing or POS software information, and other relevant particulars.

In cases where an integrated person fails to account for sales without generating an invoice containing a QR code or FBR invoice number, the Officer of Inland Revenue will calculate the taxes on unaccounted-for goods and recover the amounts owed.

Registered persons must provide details of their outlets, points of sale, or electronic invoicing machines through the Board's online system. All supplies must be conducted through these integrated outlets or machines.

The electronic invoice-issuing machines are required to generate, receive, record, analyze, and store invoice data; issue sales tax invoices in the prescribed format; create and record digital signatures on the sales tax invoices; transmit invoice data to the Board's Computerized System securely; receive unique FBR invoice numbers; encrypt and securely preserve reported sales tax invoice data; and generate and print QR codes based on unique FBR invoice numbers.
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