Overview
- Through S.R.O. 288(I)/2026, the FBR ordered wide‑ranging businesses and professionals to register and link POS and e‑invoicing systems to its central platform within a short, one‑week window.
- Covered sectors include restaurants, hotels and marriage halls, clubs and gymkhanas, inter‑city transport, courier and cargo, beauty and wellness, a broad set of medical providers and labs, retailers and foreign exchange dealers, plus private educational institutions above set fee thresholds.
- Integrated enterprises must issue real‑time, verifiable electronic invoices with unique FBR numbers and QR codes, retain digital records for six years, and may be required to connect card machines; penalties apply under Sections 33 and 33B, which can include requests for up to one month of CCTV footage.
- The FBR launched a website facility for buyers to confirm whether invoices were communicated to its system, extending verification to online sales and mandating electronic debit and credit notes.
- Fresh FBR data show systemic non‑compliance, with 12,851 of 16,082 registered Tier‑1 branches (about 80%) flagged as disconnected, alongside renewed scrutiny of the Re1 per‑invoice fee collections (reported roughly Rs1.55 billion) and the suspended POS prize scheme.