FBR Sales Tax Invoice (2026): Format, Mandatory Fields & Digital Requirements

An FBR sales tax invoice is the tax document a sales-tax-registered business in Pakistan must issue for every taxable supply. Since 2025 it must be a digital invoice: created through an FBR-integrated system, carrying a real-time unique FBR invoice number (IRN) and a scannable QR code. This page explains what a sales tax invoice is, the fields it must contain, and how the digital invoicing rules changed it.

What is a sales tax invoice?

A sales tax invoice is the document a registered supplier issues to a buyer showing the goods or services supplied, their value, and the sales tax charged. Under the Sales Tax Act 1990, only a registered person may issue a sales tax invoice, and the buyer needs a valid one to claim input tax credit. If the invoice is not valid, the buyer cannot claim that credit.

Is a digital (FBR-integrated) sales tax invoice mandatory now?

Yes. Under Rule 150Q of the Sales Tax Rules 2006 and SRO 1852(I)/2025, sales-tax-registered businesses must issue their sales tax invoices through an FBR-integrated digital invoicing system that reports each invoice to FBR in real time. The requirement was phased in through 2025 — public companies, all importers and businesses with turnover above PKR 1 billion went live from 1 November 2025, and the remaining registered persons by 31 December 2025. A paper or offline invoice with no IRN and QR code is no longer a compliant sales tax invoice.

What are the mandatory fields on an FBR sales tax invoice?

A compliant FBR sales tax invoice must generally contain:

• Supplier details — name, address, and sales tax registration number (STRN/NTN).
• Buyer details — name, address, and registration number (or CNIC for an unregistered buyer).
• Invoice number and date of issue.
• Description of goods or services, with the applicable HS code.
• Quantity and value excluding sales tax.
• Rate and amount of sales tax (plus further tax, FED or withholding where applicable).
• Total value including tax.
• The unique FBR invoice number (IRN) issued by PRAL in real time.
• A scannable QR code that lets the buyer verify the invoice with FBR.

The IRN and QR code are what make a modern sales tax invoice FBR-verified. Learn more in our guide to the IRN and QR code.

Sales tax invoice vs digital invoice — what's the difference?

They are the same document. "Sales tax invoice" is the legal term; "digital invoice" or "e-invoice" refers to how it is now created and reported — electronically, through FBR's PRAL gateway, in real time. In practice, a compliant sales tax invoice today is a digital invoice with an IRN and QR code.

How do I issue a compliant FBR sales tax invoice?

You issue it through software that is integrated with FBR's digital invoicing system. InvoiceFlow submits each invoice through FBR's official PRAL gateway API and returns the unique FBR invoice number and QR code, typically within seconds — so every invoice you print or email is already FBR-verified. You add your buyer, products, HS codes and tax rates once, and the correct fields are calculated and formatted for you. See the full FBR e-invoicing compliance guide for the rules and deadlines.

What happens if I issue a non-compliant sales tax invoice?

An invoice issued without integrating with FBR's system is not validated and will not carry a valid unique FBR invoice number or QR code — so your buyer cannot claim input tax credit on it. Under the Sales Tax Act 1990 (with penalty provisions strengthened by the Finance Act 2024), FBR can also impose a penalty of PKR 500,000 for a first default for failing to integrate, escalating up to PKR 3,000,000 for repeated defaults. See our penalties guide for detail.

Frequently asked questions

Can I still issue a manual sales tax invoice?

No — if you are a sales-tax-registered person covered by the mandate, your sales tax invoices must be issued through an FBR-integrated digital system with an IRN and QR code.

Do I need a separate invoice number if FBR issues an IRN?

You keep your own invoice serial number, and FBR's system additionally assigns the unique FBR invoice number (IRN). Both appear on the invoice.

Does the buyer need the QR code?

Yes — the QR code lets the buyer (and FBR) verify the invoice is genuine, which supports the buyer's input tax credit.

Last updated: June 2026. This page is general information, not tax or legal advice — confirm your specific obligations with FBR or a qualified tax advisor.