- Mandatory Electronic Linkage: All registered persons must electronically link their electronic fiscal devices with the Federal Board of Revenue (FBR) and report this linkage through the online platform.
- Electronic Invoicing Requirements: Registered persons are required to use linked devices capable of issuing electronic invoices in the prescribed format, which must be validated through FBR’s systems. Transactions must only be carried out through these linked devices.
- CCTV Monitoring and Data Storage: Taxpayers must establish CCTV monitoring in areas where these devices are used, with recordings stored for at least one month and provided to FBR upon request.
Source: answerconnect.cch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
