POS System Integrated with FBR

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad the 9th August, 2021.

NOTIFICATION
(Sales Tax)

S.R.O 1006(I)/2021.-In exercise of the powers conferred by the first proviso to sub-section (1) of section 23 of the Sales Tax Act 1990, the Federal Board of Revenue is pleased to specify as under a standardized format for invoices issued under sub-rules (5) and (6) of rule 150ZEB of the Sales Tax Rules 2006, namely:-

The following information interalia is required to be clearly printed on every invoice issued through all Point of Sale (PoS) systems integrated with FBR, namely:-

(A) Business information:-
(i) business name or brand name;
(ii) complete address of the business location;
(iii) FBR's Sales Tax Registration Number (STRN) and National Tax Number (NTN);
(iv) name of the Tax Office / Formation, the business is registered at; and
(v) unique PoS registration number;

(B) Invoice details:-
(i) unique sequential invoice number;
(ii) date and time of sale;
(iii) mode of payment (cash, credit or debit card, cheque or gift vouchers); and
(iv) optional for business to business (B2B): Name of the buyer / customer / service recipient. (Name is recorded when the customer is liable for the tax or credit or invoice value is above Rs.100,000/-);

(C) Transaction details:-
(i) item-wise description of goods or service and (unit) price exclusive of tax;
(ii) tax rate for each item (item wise breakdown of tax rate. Apply 0% if an item is exempt);
(iii) item-wise quantity of goods;
(iv) tax amount;
(v) total sale value;
(vi) tax charged on the invoice;
(vii) discounts, if any;
(viii) PoS service fee of Re.1/- per invoice;
(ix) total payable amount; and
(x) total received amount; and

(D) FBR details:-
(i) FBR fiscal invoice number (XXXXXX-DDMMYYHHMMSS-0001);
(ii) logo of FBR's PoS invoicing system;
(iii) verifiable QR code, dimensions: 7X7MM; and
(iv) statement in legible font and size: "Verify this invoice through FBR Tax Asaan Mobile App or SMS at 9966 and win exciting prizes in draw".

2. A sample invoice is appended herewith for ease of sreplication.

[Sample invoice image. It shows:]

YOUR LOGO HERE

BUSINESS NAME
Address:
STRN/NTN:
Tax Formation:
PoS No:

Invoice #
13/07/2021 09:09:43 PM

Cashier A B C

Mode of Payment:
Name/ CNIC/ NTN of the buyer (Optional for B2B)

Total Amount: Rs.00.00
Sales Tax: Rs.00.00
Discount (if any): Rs.00.00
PoS Service Fee: Re.1.000
Payable: Rs.00.00
Received: Rs.00.00

FBR Invoice #
327788665512301/07/2021

[FBR POS Invoicing System logo] [QR code]

Verify this invoice through FBR TaxAsaan MobileApp or SMS at 9966 and win exciting prizes in draw

PoS Software by:

[F.No.05/POS/IR/2021]

(Ali Mohammad)
Secretary (ST&FE-Policy)