POS System Integrated with FBR

.31 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad the 91} August, 2021. NOTIFICATION (Sales Tax) SRO 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:- business name or brand name; complete address of the business location; FBR's Sales Tax Registration Number (STRN) and National Tax Number (NTN); name of the Tax Office / Formation, the business is registered at; and unique PoS registration number; (B) Invoice details:- unique sequential invoice number; date and time of sale; mode of payment (cash, credit or debit card, cheque or gift vouchers); and 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; (fi) tax rate for each item (item wise breakdown of tax rate. Apply 0% if an item is exempt); (Hi) item-wise quantity of goods; (iv) tax amount; total sale value; tax charged on the invoice; discounts, if any; PoS service fee of Re.1/- per invoice; total payable amount; and total received amount; and (D) FBR details:- FBR fiscal invoice number (XXXXXX-DDMMYYHHMMSS-0001); logo of FBR's PoS invoicing system; (Hi) 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.

BUSINESS NAME Address: STRN/NTN: Tax Formation: PoS No: Invoice # 13/07/2021 09:09:43 PM CashierABC Mode of Payment: Name/ CNIC/ NN of the buyer (Optional for B20) # Description Price GST Rate Qty GST Total 1 ITEM NAME Rs. 123 7.5 1 9.23 132.23 2 ITEM NAME Rs. 123 7.5 1 9.23 132.23 3 ITEM NAME Rs. 123 7.5 1 9.23 132.23 4 ITEM NAME Rs. 123 7.5 1 9.23 132.23 5 ITEM NAME Rs. 123 7.5 1 9.23 132.23 Total Amount: Rs.00.00 Sales Tax: Rs.00.00 Discount (if any): Rs.00.00 PoS Service Fee: Re.1.000 Payable: fts.00.00 Received: Rs.00.00 FBR Invoice # 327788665512301/07/2021 Er.a F, tt41-u; t r 4iTS POS IMICIINSYSTIN -irEcatkre Verify this invoice through FBR TaxAsaan MobileApp or SMS at 9966 and win exciting prizes in draw PoSSoftwamby: [F.No.05/POS/IR/2021] (Ali Moham d) Secretary (ST&FE-Po icy)