The Punjab Revenue Authority (PRA) has made electronic receipts mandatory for hotels, restaurants, coffee shops and wedding halls across the province under its Electronic Invoice Monitoring System (EIMS).
Businesses that fail to comply with the new requirement could face financial penalties ranging from Rs. 400,000 to Rs. 1 million, according to directives issued by the authority.
Under the new rules, all covered businesses must integrate their invoicing systems with EIMS and issue electronically generated receipts to customers for transactions. The requirement is intended to ensure that sales and tax-related records are digitally maintained and accessible to the provincial tax authority.
The measure applies to hotels, restaurants, coffee shops, marriage halls and other businesses covered by the PRA’s electronic invoicing requirements.
PRA Introduces Electronic Invoice Monitoring Requirements
The Electronic Invoice Monitoring System is designed to bring commercial transactions under digital oversight and improve the monitoring of sales tax collection across Punjab.
Through the system, businesses will be required to connect their invoicing arrangements with the PRA’s electronic platform rather than relying solely on conventional paper receipts.
The authority will maintain electronic records of business transactions, allowing it to monitor reported sales and compare them with tax-related information.
The system is also intended to improve transparency in commercial activities and reduce opportunities for sales tax evasion.
The PRA has also directed businesses to ensure that their electronic receipts contain the required transaction information and can be verified through the authority’s QR code system.
Handwritten bills, kitchen order slips and unpaid bills cannot be used as substitutes for official electronic tax invoices under the enforcement directives.
Businesses Could Face Fines of Up to Rs. 1 Million
The authority has warned that businesses failing to issue receipts through EIMS could face fines ranging from Rs. 400,000 to Rs. 1 million.
Repeated violations may also result in the sealing of business premises for up to one month, according to reports on the PRA’s enforcement directives.
The authority has further warned against manipulation of sales records, failure to provide required business information and obstruction of enforcement officials.
The measures are intended to ensure that businesses accurately report their transactions and fulfil their sales tax obligations.
PRA Steps Up Digital Tax Monitoring Across Punjab
The introduction of stricter electronic invoicing requirements is part of the PRA’s broader efforts to expand the provincial tax net and improve documentation of commercial activities.
The authority has been encouraging businesses to adopt digital invoicing to reduce manual recordkeeping and improve the accuracy of reported sales.
Customers can also benefit from the system by receiving electronically generated receipts containing verifiable transaction details.
Businesses can access the Punjab Revenue Authority’s official electronic invoicing portal for invoice verification and system-related information.
The PRA’s enforcement drive is expected to increase compliance requirements for hospitality businesses across Punjab, particularly hotels, restaurants and wedding halls that have traditionally relied on conventional billing arrangements.
