Pakistan: Guidance regarding electronic transmission of sales tax invoices

The tax authority issued guidance regarding electronic transmission of sales tax invoices.

February 6, 2024

The tax authority notified (via SRO 1525-DI/2023 dated 12 December 2023) all importers, manufacturers, wholesalers (including dealers), and distributors of fast-moving consumers goods that they must electronically transmit business-to-business (B2B) sales tax invoices, as part of the sales tax real-time invoice verification (STRIVE) system introduced in 2016.

In addition, the tax authority extended (via SRO 1788(I)/2023 dated 11 December 2032) the rules requiring persons providing software integration services to Tier-1 retailers to obtain a license to those providing such services to any registered person. 

Read a January 2024 report [PDF 186 KB] prepared by the KPMG member firm in Pakistan

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