Liberty Market in Gulberg III is one of Lahore's best-known shopping destinations, especially for women's clothing, formal wear and designer labels. Many local brands began here as boutiques and now sell through their own stores, online, at exhibitions in Dubai and London, and through multi-brand retailers. Each channel brings its own tax point.
Retail at the store
A Liberty Market boutique selling to walk-in customers is a retailer. Depending on its size, branding and premises, it may fall into the tier-1 retailer category with FBR POS integration requirements — particularly for branded chains and stores in air-conditioned premises. Smaller boutiques may not. We confirm your category.
Consignment and multi-brand stores
| Arrangement | Whose sale? |
|---|---|
| Your stock in a multi-brand store, paid on sale | Yours, when the store sells it; the store's commission is your cost |
| Store buys your stock outright | Your sale at the time of supply |
| You sell other designers' stock on consignment | Their sale; your commission is your income |
Consignment stock held by someone else is still your stock until sold. Count it at year end.
Production and karigars
Brands produce through in-house workshops, karigars paid per piece, and embroidery units. Payments to karigars are production costs. Many karigars don't issue invoices; keep a payment register with names, pieces and amounts, and pay by bank or wallet where possible.
Exhibitions abroad
Designers regularly take collections to exhibitions in the UAE, UK and elsewhere. Goods taken abroad and sold there create export proceeds; bring the proceeds back through banking channels and keep the exhibition and customs documents. Cash brought back without documentation is the weak point.
Online sales
Brand websites and Instagram sales are paid by card, transfer or COD. E-commerce withholding applies on payments through platforms and couriers. Reconcile online orders with your stock and payments.
A brand's design work — the designer's creative input — is part of the business, not a separate income. If the designer is the owner, profit from the brand is their business income. If a hired designer works for the brand, they're an employee or contractor.
Brand value
If an investor buys into your brand, or you sell part of it, the value of the brand name and goodwill becomes relevant. Plan such deals with legal and tax advice.
Bridal couture and made-to-order pieces
Made-to-order bridal outfits involve deposits, fittings and delivery months later. Deposits are customer liabilities until delivery; the sale is recognised when the outfit is handed over. Fabric and embellishments bought for a specific order are part of its cost. A simple order book with deposit, delivery date and balance makes these orders easy to follow.
Liberty Market — questions we get asked
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