ISLAMABAD: In a bid to gauge the real income of selected businesses, including online sales, the Federal Board of Revenue (FBR) has directed them to integrate their operations with the Board’s computerised system through electronic invoicing hardware and software, aiming to broaden the income tax base.
The businesses required to be integrated with the FBR’s system include: restaurants; hotels, motels, and guest houses; marriage halls, marquees and clubs (including race clubs); inter-city road transport services; courier and cargo services; personal care services provided by beauty parlours, clinics, slimming clinics, massage centres and pedicure centres; all medical service providers, including dentists, physiotherapists, plastic surgeons, hair implant surgeons and veterinary doctors; pathological laboratories; medical diagnostic laboratories, including X-ray, CT scan and MRI imaging facilities; private hospitals or medical care centres providing medical consultation, hospitalisation, or other ancillary services; health clubs, gyms, physical fitness centres, swimming pools and multipurpose clubs (such as Lahore Gymkhana, Islamabad Club, Chenab Club, Karachi Gymkhana, Royal Palm Lahore, and Polo Club) operated by any civilian or non-civilian administration; photographers, videographers and event managers; accountants; retailers, including manufacturer-cum-retailers, wholesaler-cum-retailers, and importer-cum-retailers, or any other person who combines retail sale with another business activity; foreign exchange dealers and exchange companies; and private schools, colleges, universities, and professional institutes or vocational training centres.
According to Statutory Regulatory Order (SRO) 288(I)/2026 issued by the FBR on Thursday, integrated enterprises (businesses) connected to the Board’s online system shall provide information regarding their outlets, points of sale, or electronic invoicing transactions. No supply shall be made by the integrated enterprises except through the integrated outlets or via point-of-sale or electronic invoice or bill-issuing machines.
Through the notification, the FBR has directed notified businesses to issue a real-time verifiable electronic invoice or bill for every taxable supply and service. The invoice or bill so issued shall be retained as a record for a period of six years on electronic media, as provided under Section 174 of the Ordinance. In the case of online sales, including online marketplaces, the electronic invoices or bills shall be issued automatically, and the record thereof shall be maintained for a period of six years, the FBR added.
