Pakistan

Ekwo is free, open source accounting software. Its Pakistan pack carries the chart of accounts (Pakistan reference chart of accounts, 172 accounts), 8 tax rates in PKR, the periodic return (Monthly Sales Tax Return (form STR-7, filed on FBR IRIS), 22 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-09 against 14 texts of law and official sources.

Country code: PK
Currency: PKR
Pack version: 0.3.0
Last checked: 2026-10-09

Set up Ekwo for Pakistan The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 172 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 29 taxes at rates of 0, 1, 10, 15, 16, 17, 18, 22
domestic, exempt, export, foreign_services_received, import, not_subject
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: PK-STR7 — 22 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 18 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No Pakistani statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word — there is no Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Pakistan has instead is real-time reporting of every invoice to the Federal Board of Revenue, a clearance-style regime outside that vocabulary: Sales Tax Act, 1990, s. 23(1) — the invoice carries a verifiable and unique FBR invoice number from the time the Board notifies; s. 23(3) — a registered person issues electronic invoices subject to the conditions the Board specifies; s. 23(5) — the Board may by notification require any person or class of persons to integrate their electronic invoicing system with the Board's computerized system for real-time reporting of sales, from the date specified; s. 23(6) — a licensed integrator (PRAL being one) integrates the system, and all Tier-1 retailers integrate their outlets with the Board's system for real-time reporting of sales; Sales Tax Rules, 2006, Chapter XIV (rules 150Q onwards) — the integrated person supplies only through integrated outlets or invoicing machines, and Annexure-C of the return is auto-filled from the electronic invoices; s. 21(2), as amended by the Finance Act, 2026 — non-compliance with sub-sections (5) and (6) of section 23 or section 40C is a ground for the Commissioner to suspend or blacklist a registration, and invoices of a suspended person are not entertained for refund or input tax credit (s. 21(3)). The notified population and the dates are set by S.R.O. notifications that the pack does not carry and that the Board has revised several times; the pack does not generate the FBR invoice number, call the integration interface or produce a QR code.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: PK-IFRS-SFP — 32 lines
PK-IFRS-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
14 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-09
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.3.0 — published 2026-10-23
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

PK-STR7declaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

14 sources — the law this pack was read against