Avoid Expense 8% Disallowance! on Non-Integration of POS Devices & Digital Invoices Rule Explained

Описание: Finance Act 2025 Alert – POS Integration Now Linked with Expense Disallowance!

The Federal Board of Revenue (FBR) has made fiscal integration mandatory for specified businesses. Through the Finance Act 2025, a new clause (r) has been inserted in Section 21 of the Income Tax Ordinance, 2001, which disallows a portion of business expenses for non-compliance with POS/fiscal device integration rules.

🔍 Legal Summary (Section 21(r))
“Any expenditure attributable to sales claimed by any person who is required to integrate but fails to integrate his business with the Board through approved fiscal electronic device and software shall be disallowed.”

Proviso: Disallowance shall not exceed 8% of the allowable deduction.

🚨 Key Takeaways:
Businesses required to integrate with FBR and fail to do so will lose up to 8% of their expense deductions.

This amendment is meant to enforce digital integration and curb underreporting of sales.

Applies to retailers, wholesalers, restaurants, and other notified sectors.

👉 Don’t risk disallowance. Integrate now with FBR-approved fiscal devices/software.

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