E-Commerce Legal & Tax Advisory Services in Pakistan

We assist e-commerce platforms, direct-to-consumer (D2C) brands, digital marketplace sellers, and dropshipping operators navigate the complex intersection of federal sales tax, provincial digital service taxes (PRA, SRB, KPRA), courier Cash-on-Delivery (COD) withholding, and consumer protection laws in Pakistan.

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Timeline: Corporate Registration & Tax Setup in 7 Working Days Advocates High Court & Tax Counsel

Who Needs This Service?

Online retail brands, multi-vendor marketplace platforms, payment gateway integrators, social commerce merchants, and logistics aggregators operating across provincial borders.

How It Works (Step-by-Step)

Corporate Entity Registration with SECP

Incorporate as a Private Limited Company or Single Member Company with specific e-commerce, warehousing, and digital payment gateway objects in the Memorandum of Association.

Federal & Provincial Sales Tax Registration

Obtain FBR Sales Tax Registration (STRN) for physical merchandise and register with provincial revenue authorities (PRA, SRB) for marketplace commission and delivery handling services.

Courier COD & Payment Gateway Compliance

Reconcile courier cash-on-delivery withholding tax deductions (Section 153/236G) with your corporate tax ledgers to claim full tax credits and prevent ex-parte FBR notices.

Website Terms of Service & Consumer Protection Policies

Draft enforceable Terms of Service, Return/Refund Policies, and Privacy Policies compliant with the Electronic Transactions Ordinance 2002 and provincial Consumer Protection Acts.

Documents & Requirements

Statutory documentation split between client-provided records and consultant drafting

Client Records Prepared by Us

Provided By Client

Directors' CNIC and verified mobile numbers.
Official online store URL, app link, or marketplace profile.
Courier partner agreements and payment gateway onboarding docs.
Physical warehouse or registered office documentation.

Prepared By Consultant

SECP corporate incorporation with digital commerce charter.
FBR NTN and STRN sales tax registration.
Courier COD withholding reconciliation template and tax filing.
Customized website legal terms and privacy disclosures.

Engagement & Retainership

Structured legal advisory and tax compliance retainers tailored for digital retailers and merchants.

Request a detailed engagement consultation

Frequently Asked Questions

Yes. Sales of taxable goods are subject to standard federal sales tax under the Sales Tax Act 1990 (currently 18%). In addition, if you operate an online marketplace charging platform commissions or delivery fees, provincial sales tax (PRA/SRB) applies on the service fees.

Couriers often deduct withholding tax as payment intermediaries under Section 153. Proper corporate tax registration ensures these deductions are recorded as advance adjustable taxes rather than lost operational costs.

Yes. Under the Electronic Transactions Ordinance 2002 and Consumer Protection statutes, an online merchant must disclose clear terms of contract, seller identity, return/refund procedures, and customer dispute resolution mechanisms.

Legal Basis: Electronic Transactions Ordinance 2002; Sales Tax Act 1990; Income Tax Ordinance 2001 (Section 153); Provincial Consumer Protection Acts. Content last reviewed: October 2026