The Federal Board of Revenue (FBR) has restricted online marketplaces (OMPs) and courier companies from providing services to unregistered sellers under the new e-commerce tax regime, set to take effect on July 1, 2025.
According to a recent income tax circular, all sellers must register with the tax authority, while OMPs and courier services are required to deny services to unregistered vendors. Marketplaces will also be responsible for filing statements on the sellers operating through their platforms.
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The FBR explained that a large portion of Pakistan’s online retail sector still operates informally, with many sellers unregistered. To address this, the tax authority has introduced a simplified registration process for assigning National Tax Numbers (NTNs) and designed a withholding tax mechanism to ensure taxes are collected on every digitally ordered transaction.
For this purpose, Section 6A has been added to the Income Tax Ordinance, making all payments for digitally ordered goods or services via online platforms subject to tax.
