According to the FBR, it has been made mandatory for sales tax registered individuals to be connected to the FBR computerized system, CCTV cameras will be installed to monitor business points, debit, credit card machines, QR codes, and digital payments will have to be linked to the FBR.

Also Read: FBR’s new tax rules for non-filers: Will banking and property deals now cost you more?

Websites, software, and mobile applications will also be linked for online sales of goods. The integrated person will be required to provide access to the tax officer s business premises and records. Anyone tampering with the electronic system will face fines and sanctions.

The FBR has made it mandatory to upload invoices within 24 hours in the event of an internet or power outage.

The Federal Board of Revenue has said that an enforcement network will be established to prevent tax evasion, legal action will be taken against issuing invoices without a QR code or FBR number, the sales tax invoice will contain a digital signature, QR code, and a unique FBR number.

According to the FBR, records of electronic invoices must be compiled daily, weekly, and at the end of each month. Data on digital invoices or online sales invoices must be preserved for six years.