New FBR Rules Require Online Marketplaces to File Monthly Tax Statements

The Federal Board of Revenue (FBR) has introduced new reporting obligations for Pakistan’s rapidly growing digital economy, requiring online marketplaces, couriers, and payment intermediaries to submit regular statements of transactions carried out through their platforms.

In a notification issued Wednesday (SRO.1634(I)/2025), the FBR amended the Income Tax Rules, 2002, introducing fresh compliance measures for e-commerce and digitally ordered services.

Monthly Filings for Marketplaces

According to the draft amendments, online marketplaces will now be required to submit monthly statements detailing both individual transactions and the aggregate quantum of sellers registered with them. The statements must be filed through newly prescribed forms, Form A1 and Form A2.

This rule falls under Section 165C(2) of the Income Tax Ordinance, which deals with the reporting of digital transactions. The FBR clarified that where a marketplace also provides courier services, it must file additional reports under Rule 44 and Part-X of the Second Schedule.

Quarterly Reporting for Couriers and Payment Intermediaries

In addition to marketplaces, the new rules also cover logistics and financial intermediaries. Couriers and payment processors, who collect or deduct taxes on behalf of sellers, will now be required to file quarterly e-statements.

The quarterly filing deadlines have been set as:

• April 20 for transactions up to March 31

• July 20 for transactions up to June 30

• October 20 for transactions up to September 30

• January 20 for transactions up to December 31

These obligations fall under Section 165 and Section 165C(1) of the Ordinance, further strengthening the FBR’s oversight of digital trade and tax deductions.

Impact on Pakistan’s E-Commerce Sector

The move marks another step in the government’s efforts to regulate e-commerce, a sector that has seen double-digit growth in Pakistan over the past five years. With more transactions shifting online, from retail purchases to ride-hailing and food delivery, tax authorities have been under pressure to plug gaps in revenue collection.

Experts believe that while the measure will increase transparency, it could also add compliance burdens on smaller startups and logistics firms. Tax consultants have warned that technical capacity at both the FBR and digital platforms will be critical to making the system work smoothly.

What This Means Going Forward

The latest rules underline the FBR’s broader shift toward digital tax enforcement, signaling that online platforms are no longer outside the tax net. For sellers and service providers using marketplaces like Daraz, Foodpanda, or ride-hailing apps, the filings mean increased scrutiny of their transactions.

If implemented effectively, the measure could help Pakistan curb tax evasion and expand its narrow tax base. However, much will depend on whether the FBR can balance enforcement with ease of doing business in the country’s fragile digital ecosystem.

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