The Federal Board of Revenue (FBR) has issued a list of businesses, including online sellers, online marketplaces, professionals and service providers, that are required to register, install and integrate their electronic invoicing hardware and software with the Board’s computerized system for income tax reporting.
According to SRO 288(I)/2026, integrated enterprises will be required to provide information about their outlets, points of sale and electronic invoicing transactions through the FBR’s online system. No supply may be made by these enterprises except through integrated outlets, point-of-sale systems, or electronic invoice/bill-issuing machines. The businesses required to integrate with the FBR’s system include restaurants, hostels, motels, guest houses, marriage halls, marquees, clubs (including race clubs), inter-city road transport operators, courier and cargo services.
The list also covers personal care service providers such as beauty parlours, clinics, slimming clinics, massage centres and pedicure centres, as well as all medical service providers, including dentists, physiotherapists, plastic surgeons, hair transplant surgeons, veterinary doctors and pathological laboratories. Medical diagnostic laboratories offering X-rays, CT scans and MRI services are also included, along with private hospitals and medical care centres providing consultation, hospitalization or ancillary services.
Additionally, health clubs, gyms, physical fitness centres, swimming pools and multipurpose clubs, including Lahore Gymkhana, Islamabad Club, Chenab Club, Karachi Gymkhana, Royal Palm Lahore and Polo Club, whether operated by civilian or non-civilian administrations, must comply.
Photographers, videographers, event managers, accountants, retailers (including manufacturer-cum-retailers, wholesaler-cum-retailers and importer-cum-retailers), foreign exchange dealers/exchange companies, as well as private schools, colleges, universities and vocational training institutes are also required to integrate with the FBR system.
