The Federal Board of Revenue (FBR) has issued SRO 288(I)/2026, dated 18th February 2026, introducing completely revised rules for online integration of businesses with FBR’s computerized system. This notification replaces the existing Chapter VIIA of the Income Tax Rules, 2002 and sets stricter requirements for electronic invoicing, POS integration, QR codes, and real-time sales reporting. If your business falls under the notified categories, compliance with SRO 288 is now mandatory.
- Restaurants (with air conditioning)
- Hotels, motels, guest houses, marriage halls, marquees, clubs (with air conditioning)
- Inter-city travel by road (AC services with 5+ vehicles)
- Courier and cargo services
- Beauty parlours, clinics, slimming clinics, massage centres (with AC)
- Medical service providers — dentists, physiotherapists, surgeons, vets (fee Rs. 500+)
- Pathological and diagnostic laboratories — X-Ray, CT Scan, MRI etc.
- Private hospitals and medical care centres
- Health clubs, gyms, swimming pools, multipurpose clubs
- Photographers, videographers, event managers (fee Rs. 50,000+ per event)
- Chartered Accountants and Cost & Management Accountants
- Retailers including manufacturer-cum-retailer, wholesaler-cum-retailer, importer-cum-retailer (based on shop area, electricity bill, chain store status)
- Foreign exchange dealers and exchange companies
- Private schools, colleges, universities (fee Rs. 1,000+ per child per month)
If your business falls in any of these categories, you are required to comply.
- Every business must register and integrate its POS or electronic invoicing software with FBR’s system through a licensed integrator
- Every invoice must carry a unique FBR invoice number and verifiable QR Code (7x7mm)
- Invoices must contain 26 mandatory fields including seller/buyer details, tax amounts, HS code, and digital signature
- FBR can mandate debit/credit card machines and QR code payments at all sale points
- FBR can require CCTV recording at each POS — recordings retained for one month minimum
- Online sellers must register their website and mobile app with FBR for auto-electronic invoicing
- All electronic records must be retained for six years
- Offline invoices must be uploaded within 24 hours of internet restoration
- Every outlet must display an “Integrated with FBR” signboard with FBR logo
| Aspect | Previous Rules | SRO 288(I)/2026 |
| Categories | Limited | Expanded to 14 |
| Invoice fields | Basic | 26 mandatory fields with QR Code |
| Digital payments | Not mandatory | FBR can mandate card/QR payments |
| CCTV at POS | Not required | FBR can require CCTV recording |
| Online sales | Not addressed | Must register website/app with FBR |
| Software licensing | Not addressed | Rs. 10M capital, 5-year license |
| Enforcement | Existing channels | Dedicated enforcement squads |
| Record retention | Standard | 6 years on electronic media |
- Real-time invoice transmission to FBR’s system
- Unique FBR invoice number and QR Code on every receipt
- Offline mode with automatic upload on restoration
- Complete audit trail and log maintenance
- Quick go-live in just a few days
With our expertise, your business can stay compliant with SRO 288 without disrupting operations.
Conclusion
SRO 288(I)/2026 is FBR’s biggest update to online business integration rules. With expanded categories, stricter invoice requirements, CCTV mandates, and dedicated enforcement squads — businesses must act now to avoid penalties. Switcher Techno is here to make the transition smooth, secure, and reliable.
Ready to comply with SRO 288? Contact us today for a free consultation.
