- Only tax registered sellers can sell online in Pakistan under the Finance Act, 2025.
- Sellers must have a National Tax Number and a Sales Tax Registration Number.
- The rule applies to both resident and non-resident sellers.
- Online supply includes transactions through websites, apps, and digital marketplaces.
- A 2% sales tax is applied to online transactions, collected by intermediaries.
- Certain sellers like cottage industries cannot claim input tax credits.
- Registration is mandatory for all digital sellers, including non-residents.
- Online marketplaces and couriers must verify sellers’ tax registration.
- Tax authorities can forcibly register non-compliant individuals.
Source: pkrevenue.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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