What do online marketplaces and couriers report to FBR about my sales?

Marketplaces, couriers and payment intermediaries each file their own statements that name you and put figures against your name. The Income Tax Ordinance asks couriers and payment intermediaries for quarterly statements and marketplaces for monthly ones. The Sales Tax Act, 1990 asks all three for monthly statements. Together they give FBR your identity, registration numbers, transactions, turnover and the tax taken.

What does the Income Tax Ordinance require?

Section 165C was inserted by the Finance Act, 2025. On this site it is printed inside the section 165B heading because of the way the source PDF is laid out.

Couriers and payment intermediaries, quarterly. Section 165C(1) requires every payment intermediary and courier service that deducts tax under section 153(2A) to file a quarterly withholding statement for sales of digitally ordered goods and services. For each seller it sets out:

• name, identification number (NTN or CNIC) and address;
• transaction date, unique identifier (invoice number) and total transaction value;
• total tax deducted at the time of payment to the seller; and
• any other particulars prescribed.

Online marketplaces, monthly. Section 165C(2) requires every online marketplace in Pakistan to submit a monthly statement for every vendor registered on its platform that supplies digitally ordered goods and services. It contains:

• the vendor’s name and address;
• the vendor’s sales tax and income tax registration numbers;
• the transactional and aggregated amount of the seller’s monthly turnover; and
• the amount deposited into the vendor’s bank account against those sales.

Due dates and reconciliation. Section 165C(3) applies the general withholding statement rules on due dates, revised statements, notices calling for statements, extensions, annual statements and reconciliation with the annual return.

What does the Sales Tax Act require?

The provisos to section 26(1) of the Sales Tax Act, added by the Finance Act, 2025, add two monthly statements:

• every online marketplace files a monthly statement “indicating the supplier-wise amount paid and tax due” and other information on taxable supplies of digitally ordered goods from within Pakistan, “irrespective of the economic ownership of the supplies”; and
• every payment intermediary and courier files a monthly statement giving the supplier-wise amount paid and tax due for taxable supplies of digitally ordered goods made through an online marketplace, website or software application, and delivered or paid through its courier service or payment platform.

These statements are about goods. The Sales Tax Act e-commerce rules do not cover services.

What happens if they do not file?

The penalties fall on the reporting business, not on the seller.

Law	Who	Penalty
Income Tax Ordinance, section 182 Table, serial 1A	A person who fails to file a statement under section 165, 165A, 165B or 165C by the due date	Rs. 50,000 if the tax was already paid on time and the statement is filed within ninety days of the due date; otherwise Rs. 2,500 per day of default, with a minimum of Rs. 10,000
Sales Tax Act, section 33 Table, serial 1A	An online marketplace, payment intermediary or courier that fails to furnish the prescribed monthly statement by the due date	Rs. 300,000 for the first default where the statement is not furnished for two consecutive months; Rs. 1 million for each later default within one year

Worked example (illustrative figures)

Kamran sells kitchenware from Multan through an online marketplace. In the quarter July to September 2026, in tax year 2027, he had 400 orders worth Rs. 900,000: Rs. 600,000 by card and Rs. 300,000 by cash on delivery.

• The payment intermediary’s quarterly statement would show Kamran’s name, NTN or CNIC, address, each card transaction and 1% tax: Rs. 600,000 x 1% = Rs. 6,000.
• The courier’s quarterly statement would show each cash on delivery order and 2% tax: Rs. 300,000 x 2% = Rs. 6,000.
• The marketplace’s three monthly statements would show his registration numbers, his turnover per month adding up to Rs. 900,000 for the quarter, and the amounts paid into his bank account.

Total income tax reported against him for the quarter: Rs. 6,000 + Rs. 6,000 = Rs. 12,000. The sales figures are made up. The rates are the tax year 2027 rates in Division IVA of Part I of the First Schedule.

Common mistakes

• Assuming small sellers are not reported. Neither section 165C nor section 26 sets a minimum sale value for a seller to appear in the statements.
• Assuming only income tax data is shared. The marketplace statement under section 165C(2) includes the sales tax registration number too.
• Treating the reporting penalty as a seller penalty. Serial 1A in both Tables applies to the business that must file the statement.

What to check in the official text

Read section 165C (inside the section 165B heading on this site) and serial number 1A of the Table in section 182 of the Income Tax Ordinance as amended to 30 June 2026. Then read the provisos to section 26(1) and serial number 1A of the Table in section 33 of the Sales Tax Act, 1990. The prescribed forms for these statements are set by rules or FBR forms, which are not part of the texts held here.