FBR Orders All Registered Retailers to Support Cards and QR Codes for Payments

The Federal Board of Revenue (FBR) has directed retailers, operating under the point of sales (POS) system, to integrate the facility of debit and credit card machines, QR codes, or any other mode of digital transaction available at all the sale points. The FBR has issued an S.R.O. 69(l)2025 to amend Sales Tax Rules. 2006 to notify revised procedure all registered persons for electronic integration of their hardware and software used for generation and transmission of electronic invoices. According to the amended procedure, the FBR will require POS retailers to integrate the facility of debit and credit card machines, QR codes, or any other mode of digital transaction available at all the sale points. The electronic invoice generated shall contain particulars including a unique FBR invoice number, unique and verifiable QR code dimensions, unique electronic invoicing or point of sales software and other information. Where an integrated person does not account for sales without generating an invoice countering QR code or FBR invoice number, the Officer of Inland Revenue shall compute the taxes on such goods relating to unaccounted-for invoices, and recover the same. The integrated person through the Board’s online system shall provide information about his outlets, points of sale, or electronic invoicing machines as the case may be. No supply shall be made by the integrated person except through the integrated outlets, point of sale, or electronic invoice issuing machines. The point of sale or the electronic invoice-issuing machine shall generate, receive, record, analyze, and store invoice data; issue sales tax invoices in the prescribed format, create the digital signature and record the digital signature on the sales tax invoice, transmit the invoice data to the Board’s Computerized System through secure means and receive the unique FBR invoice number, encrypt and preserve the reported sales tax invoice data irrevocably and securely and generate the QR Code on the base of unique FBR invoice number and print the QR Code on receipt, FBR added.