Who is a Tier-1 retailer under FBR rules?

Under Pakistan’s Sales Tax Rules, a retailer is Tier-1 if ANY one of these is true: operating as a unit of a national/international chain; located in an air-conditioned shopping mall, plaza or centre (excluding kiosks); a cumulative electricity bill over PKR 1,200,000 in the last 12 months; a wholesaler-cum-retailer engaged in bulk supply; a shop with a covered area of 1,000 sq ft or more (or 2,000 sq ft for furniture). Any single trigger makes you Tier-1.

What must a Tier-1 retailer do?

Tier-1 retailers must integrate their point-of-sale with the FBR system for real-time reporting of sales and issue verifiable, QR-coded invoices. RetailPOS ships FBR digital-invoicing integration for this.

Is this checker legal advice?

No. It reflects the commonly cited statutory triggers to help you self-assess, but thresholds and rules change. Confirm your status with FBR or a tax advisor before acting.

Free tool

FBR Tier-1 retailer checker (Pakistan)

Answer five questions to see whether Pakistan’s FBR rules classify your shop as a Tier-1 retailer that must integrate its POS.

Tick anything that applies to your shopPart of a national/international chain of storesLocated in an air-conditioned mall, plaza or centreWholesaler-cum-retailer supplying in bulk

Electricity bill — last 12 months (PKR)PKRTier-1 trigger: over 1,200,000Shop covered area (sq ft)sq ftTier-1 trigger: 1,000 sq ft or more

This is a furniture showroom (2,000 sq ft threshold)

Self-assessment aid only, not legal or tax advice. Thresholds reflect commonly cited FBR criteria and may change.

What is FBR POS integration?

FBR POS integration means connecting your point-of-sale to the Federal Board of Revenue's system so every sale is reported in real time and each receipt carries a verifiable, QR-coded invoice number. It is mandatory for Tier-1 retailers. RetailPOS ships this integration.

How it works

1
Answer the five criteria
Set each of the five Tier-1 triggers to yes or no for your shop.
2
See your classification
If any single trigger is true, the tool flags you as Tier-1 and lists which criteria applied.
3
Read the next step
If you are Tier-1, follow the linked guide on FBR POS integration to become compliant.

Frequently asked

Who is a Tier-1 retailer under FBR rules?: Under Pakistan’s Sales Tax Rules, a retailer is Tier-1 if ANY one of these is true: operating as a unit of a national/international chain; located in an air-conditioned shopping mall, plaza or centre (excluding kiosks); a cumulative electricity bill over PKR 1,200,000 in the last 12 months; a wholesaler-cum-retailer engaged in bulk supply; a shop with a covered area of 1,000 sq ft or more (or 2,000 sq ft for furniture). Any single trigger makes you Tier-1.
What must a Tier-1 retailer do?: Tier-1 retailers must integrate their point-of-sale with the FBR system for real-time reporting of sales and issue verifiable, QR-coded invoices. RetailPOS ships FBR digital-invoicing integration for this.
Is this checker legal advice?: No. It reflects the commonly cited statutory triggers to help you self-assess, but thresholds and rules change. Confirm your status with FBR or a tax advisor before acting.

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