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FBR to Include More Sectors in Electronic Sales Tax Integration System

Published Nov 12, 2023 The Federal Board of Revenue (FBR) will include new sectors/industries within the electronic sales tax integration system after the successful experience of big retailers (Tier-I retailers) in Pakistan.

The new procedure shall apply to electronic transmission of sales tax invoices by the registered persons from such date and in the manner as may be specified by the Board through notification in the official Gazette.

According to a notification issued on Friday, the integrated supplier shall issue a real-time verifiable electronic sales tax invoice for every taxable supply and service made by him, containing such information as prescribed under section 23 of the Act. The registered person shall also retain the record and documents for a period of six years on electronic media, FBR said.

The FBR stated that the integrated supplier shall comply with all requirements specified by the Board for integration, recording, storage, issuance and transmission of verifiable electronic invoices in real-time, such as provision of any hardware, software or connectivity required under these rules for the purpose of integration and operations of the electronic invoicing system.

The integrated supplier shall allow physical and online remote access to the record, system, logs and documents maintained in electronic form as and when required by the officer of Inland Revenue.

In case the integrated supplier notified under this chapter contravenes any of the provisions of this Chapter, he shall be liable to penal action as provided under relevant provisions of the Act. The integrated supplier notified under this chapter may apply to the Commissioner Inland Revenue having jurisdiction, for extension in time for compliance.

The Commissioner Inland Revenue may allow extension in time, for up to sixty days in aggregate with fifteen days intervals, for integration or compliance under this chapter from the date of issuance of notification. Provided that such an integrated supplier shall continue to issue paper invoices until such extended time the Commissioner Inland Revenue has allowed.


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