Pack pays
communautairePakistan
Ekwo est un logiciel de comptabilité libre et open source. Son pack Pakistan contient le plan comptable (Pakistan reference chart of accounts, 172 comptes), 8 taux de taxe en PKR, la déclaration périodique (Monthly Sales Tax Return (form STR-7, filed on FBR IRIS), 22 cases) et les états financiers (Statement of financial position, Statement of profit or loss). Dernière vérification le 2026-10-09, au regard de 14 textes de loi et sources officielles.
- Code pays
PK- Monnaie
PKR- Version du pack
0.3.0- Dernière vérification
- 2026-10-09
Ce que contient le pack
- Plans comptablesCe qu’une société installe, et à qui chaque plan est destiné.
default(par défaut) — 172 comptes, pour companies
- TaxesCombien le pack en contient, à quels taux distincts, et quels traitements il sait exprimer.
- 29 taxes aux taux de 0, 1, 10, 15, 16, 17, 18, 22
domestic,exempt,export,foreign_services_received,import,not_subject - Déclaration périodiqueLe formulaire dans lequel les comptes sont reportés, les périodicités de dépôt et le nombre de ses cases.
PK-STR7— 22 cases, déposée month
- ÉchéanceUne règle du pays, pas une date. Un pack qui ne sait pas énoncer sa règle n’énonce rien.
- le 18 du mois suivant la période
- Le fichier déposéLa brique de packages/formats qui le produit, lorsqu’elle existe.
- déposée à la main sur le portail de l’administration
- Facture électroniqueLe profil que le pays impose, la date à laquelle il s’applique, et le texte qui l’impose.
- aucun profil — aucune obligation légale
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.
- Où arrive le solde de taxeLes comptes sur lesquels une déclaration déposée est soldée, par rôle.
- à payer
2110 - à récupérer
1155
- à payer
- Relevés bancairesLes formats qu’envoient les banques de ce pays, et si quelque chose ici sait les lire.
- aucun format désigné
- Fichiers de paiementLes formats que les banques du pays acceptent pour un paiement sortant.
- aucun format désigné
- États financiersLes schémas sur lesquels le plan comptable fait ses états, et la taxonomie dans laquelle leurs clés sont écrites.
PK-IFRS-SFP— 32 lignesPK-IFRS-IS— 10 lignes
- Qui l’a reluUn pack est relu quand un professionnel nommé l’a confronté à la loi, et jamais avant.
communautaireaucun relecteur nommé14 sources citées- Dernière vérification au regard de la loiLe jour le plus récent où quelqu’un a ouvert l’un des textes à partir desquels le pack a été construit.
- 2026-10-09
- Version du packLe nom que se donne ce pack, le jour où il déclare sa transcription exacte, et les langues qu’il publie.
0.3.0— publié le 2026-10-23en
Libre, et opéré
Où s’arrête le cœur ouvert.
La frontière est opérationnelle, pas fonctionnelle. Tout ce qui fonctionne tout seul relève du cœur ouvert ; ce qui exige des identifiants, un certificat ou un canal que quelqu’un fait tourner relève de l’édition hébergée.
PK-STR7declarationGratuit, pour toujoursComputed 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.
OpéréTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
Ce à partir de quoi il a été construit
14 sources — la loi à laquelle ce pack a été confronté
- Sales Tax Act, 1990, as amended up to 30 June 2026 (the Finance Act, 2026 amendments shown in red) — s. 2(9) due date, s. 2(43) tax period, s. 3(1) the 18 per cent rate and s. 3(1A) the 4 per cent further tax, s. 4 and the Fifth Schedule (zero rating), s. 6 (time and manner of payment), s. 7 and 8 (input tax, tax credit not allowed), s. 8B (adjustable input tax), s. 13 and the Sixth Schedule (exemption), s. 21(2) (suspension of registration), s. 23 (tax invoices and integration), s. 26 (return), the Eighth Schedule (reduced rates) and the Eleventh Schedule (withholding)
Federal Board of Revenue · law · consulté le 2026-10-09
- Finance Act, 2026, published in the Gazette of Pakistan, Extraordinary, on 26 June 2026
Federal Board of Revenue · law · consulté le 2026-10-09
- Sales Tax Rules, 2006, updated up to 6 August 2025 — rule 14 and form STR-7 (Sales Tax and Federal Excise Return), rule 18 (electronic filing of the return, payment by the 15th and filing by the 18th), Annexures A, C and I, Chapter XIV (rules 150Q onwards, electronic invoicing and integration)
Federal Board of Revenue · regulation · consulté le 2026-10-09
- Sales tax due dates — the monthly return, Annexure C filed on the 10th, payment on the 15th and the return e-filed by the 18th of the month following the period
Federal Board of Revenue · guidance · consulté le 2026-10-09
- File sales tax return — the Federal Board of Revenue page on the monthly sales tax return
Federal Board of Revenue · guidance · consulté le 2026-10-09
- FBR IRIS — the portal where the monthly sales tax return is filed and the tax paid, and where invoices are reported
Federal Board of Revenue · portal · consulté le 2026-10-09
- Circular No. 01 of 2023 — Finance (Supplementary) Act, 2023, explanation of important amendments in the Sales Tax Act, 1990: the standard rate increased from 17 per cent to 18 per cent
Federal Board of Revenue · guidance · consulté le 2026-10-09
- The Punjab Sales Tax on Services Act, 2012 — section 2(41A) standard rate of sixteen percent and the Second Schedule (not opened from the place the pack was written; see the README)
Government of the Punjab · law · consulté le 2026-10-09
- The Sindh Sales Tax on Services Act, 2011, as amended up to the Sindh Finance Act, 2025 — section 8(1) standard rate of fifteen per cent, section 2(36) due date, section 30 return, Second Schedule
Sindh Revenue Board · law · consulté le 2026-10-09
- The Khyber Pakhtunkhwa Sales Tax on Services Act, 2022 (Act No. XIX of 2022), updated with the Khyber Pakhtunkhwa Finance Act, 2024 — section 2(x) due dates, section 9(1) standard rate of fifteen percent
Khyber Pakhtunkhwa Revenue Authority · law · consulté le 2026-10-09
- The Balochistan Sales Tax on Services Act, 2015 (Act VI of 2015) — section 1(3) commencement on 1 July 2015, section 2(18) due date, Second Schedule at fifteen per cent
Provincial Assembly of Balochistan · law · consulté le 2026-10-09
- Islamabad Capital Territory (Tax on Services) Ordinance, 2001, updated up to 30 June 2025 — section 3 and the Schedule, Table-1 at fifteen percent
Federal Board of Revenue · law · consulté le 2026-10-09
- Companies Act, 2017 — the Third Schedule (reporting frameworks by class of company) and the Fourth and Fifth Schedules (preparation of financial statements), as published by the Securities and Exchange Commission of Pakistan
Securities and Exchange Commission of Pakistan · law · consulté le 2026-10-09
- Use of IFRS Standards by jurisdiction — Pakistan: full IFRS for listed, public interest and large-sized companies, IFRS for SMEs for medium-sized companies and the Revised AFRS for small-sized entities
IFRS Foundation · guidance · consulté le 2026-10-09
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