- Mandatory tax registration for digital providers in Pakistan starts on 1 August 2025
- Both resident and non-resident e-commerce providers must register for sales tax
- Federal Board of Revenue issued Circular No. 02 of 2025-26 for reforms
- Reforms aim to include digitally ordered goods and services in the sales tax net
- Inland Revenue can compulsorily register non-compliant businesses
- Definitions updated for e-commerce, online marketplace, and courier
- E-commerce ensures digitally ordered goods are taxable
- Online marketplace definition aligns with Income Tax Ordinance 2001
- Courier includes delivery and cash collection agents as withholding agents
- Online marketplaces, payment intermediaries, and couriers must file monthly sales tax statements
Source: fintua.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.
