The Pakistani government has proposed introducing a tax on online shopping as part of its Finance Bill 2025-26, according to reports. The move by the Federal Board of Revenue (FBR) aims to bring e-commerce transactions under the tax net.
The bill mandates that all payment intermediaries and courier services involved in online transactions file quarterly withholding statements detailing sales of digitally ordered goods and services. These statements will include seller information, transaction details, tax deducted, and other prescribed particulars.
Furthermore, every online marketplace operating in Pakistan will be required to submit monthly statements. These statements must include details of all vendors registered on their platforms, including their tax registration numbers, monthly turnover, and the amount deposited into vendors’ bank accounts.
The bill largely incorporates existing tax regulations regarding due dates, statement revisions, and reconciliation with annual income tax returns. This move is expected to have a major impact on the cost of goods purchased online for consumers.