The Punjab Revenue Authority (PRA) has introduced stricter rules for restaurants, hotels, coffee shops, marriage halls and other businesses across the province, banning handwritten receipts as part of efforts to prevent tax evasion and manipulation of sales records.
Under the new notification, businesses covered by the rules must use the Electronic Invoice Monitoring System (EIMS) to generate official receipts for customers. Handwritten receipts, kitchen order slips, unpaid bills or similar documents will no longer be accepted as substitutes for proper tax receipts.
Businesses found failing to issue EIMS-generated receipts could face fines ranging from Rs. 400,000 to Rs. 1 million. Repeated violations may result in the business being sealed for up to one month.
The PRA has also warned businesses against tampering with sales records, interfering with government officials or refusing to provide records required during inspections. Such violations could lead to further legal action.
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Official receipts issued through the system must contain important details, including the business name, address, receipt number and PRA QR code, allowing transactions to be properly recorded and monitored.
According to the authority, the new system is designed to improve transparency, strengthen sales monitoring and ensure businesses accurately report their transactions for taxation purposes.
PRA enforcement teams have been directed to take immediate action against businesses that fail to comply with the new requirements.
The notification was issued on the instructions of PRA Chairman Muazam Iqbal Sapra, with commissioners across Punjab instructed to ensure implementation.
The move is expected to significantly change how customers receive bills at restaurants and other service businesses, while giving tax authorities greater visibility into actual sales.
Would electronic receipts help reduce tax evasion in Punjab, or could they create additional challenges for small businesses?
