Draft SRO 288(I)/2026: FBR POS Rules Explained

What draft SRO 288(I)/2026 actually is

SRO 288(I)/2026, dated 18 February 2026, is a draft published for comment. It is not a final notification, and at the time of the last review FBR had not issued one. It would only become enforceable after a final notification and an Income Tax General Order (KPMG, March 2026). The final instrument on POS integration under the Income Tax Rules today is SRO 428(I)/2024 (22 March 2024), which applies to POS integration on and after 1 July 2024.

The draft is titled "Online Integration of Businesses." It proposes a longer list of business types whose points of sale would connect to FBR in real time. Everything below describes what the draft proposes, not what is required of you today. Ask your tax advisor what applies to your business.

Read alongside our explainer on which FBR SRO applies to your business.

How the draft relates to SRO 428(I)/2024

SRO 428(I)/2024 is the final notification in force. The draft would widen the list of business types and add detail on monitoring. Until a final notification replaces or amends it, SRO 428(I)/2024 is the instrument to read. Its schedule names a range of business types, so do not assume it only concerns large retail chains.

What the draft proposes on scope

The draft names a longer and more specific list of sectors than earlier rules. Based on the draft and the February 2026 reporting around it, the proposed categories include:

• Hospitality and events: restaurants; hostels, motels and guest houses; marriage halls and marquees; clubs, including race clubs; and photographers, videographers and event managers.
• Transport and logistics: inter-city road transport operators, and courier and cargo services.
• Professional and financial services: accountants and foreign-exchange dealers.
• Retail and education: retailers and online sellers; and private schools, colleges, universities and vocational training institutes.
• Personal care and other services: beauty parlours, slimming and massage centres, and veterinary practices.

Because this is a draft, the list may change before any final notification. Our guide to FBR e-invoicing for restaurants and marriage halls covers the hospitality side.

If you run a clinic or another healthcare business, rules for healthcare are publicly contested. Ask your tax advisor what applies to you. Our guide to counter workflow for clinics and doctors covers receipts and records.

Why this is not the same regime as digital invoicing

The draft sits under the Income Tax Rules, 2002 (Chapter VIIA) and concerns POS integration and real-time sales monitoring. It is a separate track from the Sales Tax Act digital invoicing regime, whose legal root is SRO 69(I)/2025, phased through SROs 709, 1413 and 1852(I)/2025, and which covers invoice reporting for sales-tax-registered persons.

A business can be in scope for both tracks, one covering invoices and the other covering point-of-sale terminals. Treating them as the same requirement is a common mistake. Our FBR Compliance Hub keeps both tracks straight, with sources for each.

What the draft says about POS requirements

The draft's technical provisions call for real-time transmission of sales data, QR-coded invoices generated at the point of sale, and reporting if a POS terminal fails to transmit. Our POS integration requirements guide covers the technical checklist. The short version is real-time monitoring rather than a month-end batch upload.

The proposed CCTV-at-POS rule (draft, treat with caution)

One proposal goes further than invoicing. Under the draft rules, FBR may require integrated businesses to install CCTV cameras at each point of sale, keep the recordings for at least one month, and produce them before the Commissioner on demand. The draft also puts the cost of the cameras and storage on the business.

Treat this as a signal of direction. The draft awaits a final notification, so the specifics, including whether CCTV-at-POS survives at all, could change. If it affects your budget, confirm the current status at fbr.gov.pk before buying cameras off a draft.

Industry pushback and the draft's status

Because this is a draft, the position for any sector is unsettled. Check the current status at fbr.gov.pk and with your tax advisor rather than assuming a timeline.

What this means in practice

Ask your tax advisor which instrument applies to your business, and keep SRO 428(I)/2024 as the baseline. Private schools may be in scope; the Federal Tax Ombudsman directed FBR in May 2025 to stop notices to educational institutions, and the outcome is unknown, so ask us or your tax advisor.

Whatever the final rules turn out to be, a clean counter workflow helps. Tasdeeq by Aboha is live today: it takes payment and prints a receipt carrying its FBR invoice number and QR code. Questions about your setup? Contact us.

This article is informational and is not tax or legal advice. Confirm your specific obligations with FBR or your tax advisor.