Taxpayers required to use electronic tax registers must install authenticated devices within seven days, issue receipts for every sale and retain electronic reports for five years.
The Federal Board of Revenue (FBR) has prescribed detailed requirements for the installation, operation and maintenance of electronic tax registers (ETRs) for tax year 2027.
The FBR issued the Income Tax Rules, 2002, updated up to September 15, 2026, for tax year 2027, covering the period from July 1, 2026, to June 30, 2027.
Under Rule 30A, taxpayers required to use an electronic tax register must install the device within seven days of its authentication by the Commissioner having jurisdiction over their cases.
They must also obtain a Register Identification Number (RIN), which must be permanently affixed to the electronic tax register.
The rules require taxpayers to record all their sales through the authenticated device and issue printed receipts for every transaction. The original receipt must be delivered to the purchaser.
If the electronic tax register becomes unavailable, taxpayers may use a substitute device, provided it has been duly authenticated by the Commissioner.
Taxpayers must prepare daily and monthly accounting reports in accordance with Chapter VII of the Income Tax Rules. They are also responsible for ensuring that devices operate correctly, including accurate programming of goods and services and their applicable tax rates.
Any malfunction must be promptly reported to the authorised service provider. The register must also be presented for inspection whenever requested by an authorised person.
Furthermore, taxpayers must arrange an inspection of the device by authorised service management after every six months.
The FBR has also made five-year record retention mandatory. Copies of electronic tax register reports must be preserved for five years and produced before the Commissioner whenever required.
The electronic tax register ledger must remain safely stored inside the device casing. Any register suspected of tampering or interference must undergo inspection before being used again.