On February 18, 2026, the Federal Board of Revenue (FBR) of Pakistan issued a draft notification proposing to replace Chapter VIIA of the Income Tax Rules, 2002 with a new framework requiring specified sectors to integrate e-invoicing/POS systems with FBR for real-time electronic invoices/bills, including QR codes, digital signatures, record retention, audit access, and a licensing regime for integrators.
Scope
Covered categories include, but are not limited to:
- restaurants;
- hotels/hoste…