Draft Amendments to Income Tax Rules Introducing Mandatory Electronic Invoicing & POS Integration

• Mandatory online integration with FBR systems: The draft rules replace Chapter VIIA of the Income Tax Rules, 2002, requiring specified businesses to integrate electronic invoicing and POS systems with the Federal Board of Revenue (FBR), ensuring real-time transmission of invoice/bill data, QR codes, unique FBR invoice numbers, and digital signatures.
• Extensive compliance, audit, and enforcement framework: Integrated enterprises must issue electronic invoices for all taxable (and certain exempt) supplies, retain records for six years, enable audits (including technical audits), and comply with strict obligations on system integrity, reporting of failures, and display of “Integrated with FBR” signage; penalties apply for non-compliance or system tampering.
• Licensing regime and scope of application: The rules establish a detailed licensing framework for electronic invoicing/POS integrators (with PRAL acting as a licensed integrator), define rights and obligations of licensees, and set out a schedule identifying covered sectors (e.g. retailers, restaurants, hospitality, healthcare, education, transport, professionals) along with specific exclusions and thresholds.

Source gov.pk