Sales Tax Invoice Format in Pakistan (2026): Required Fields

Last reviewed: 7 October 2026. This is general information, not tax advice. Rules change, so confirm with your tax advisor.

If you are registered for sales tax in Pakistan, your invoice is no longer just a bill. It is a tax document that your buyer uses to claim input tax, and since FBR Digital Invoicing it is also a record that must exist in FBR's system before it reaches the buyer. A missing NTN, a wrong HS code or a missing FBR invoice number can mean your buyer's accounts team sends it straight back.

This guide lists every field a sales tax invoice needs in 2026, where each requirement comes from, and what a correct invoice looks like.

Where the rules come from

Three sources set the format:

• Section 23 of the Sales Tax Act 1990 lists what a tax invoice must show. The Finance Act 2026 added that a tax invoice must bear "a verifiable and unique FBR invoice number", from a date the Board notifies.
• Rule 150R(13) of the Sales Tax Rules 2006, inserted by SRO 69(I)/2025, lists 26 particulars for an electronic invoice, from the FBR invoice number down to the SRO serial number.
• PRAL's Technical Documentation for the DI API (v1.12) defines the data FBR actually accepts and how the QR code and logo must be printed.

Since SRO 1852(I)/2025, every sales-tax-registered person has been notified for integration, and the last group's go-live date was 31 December 2025 (Dawn). So in practice, a registered business's sales tax invoice should now be an FBR Digital Invoice.

Field-by-field: what a sales tax invoice must show

The table follows rule 150R(13). The middle column says where the value comes from.

Rule 150R(13) lets retailers selling to the general public skip extra tax, further tax, FED and the SRO fields. That relief does not cover manufacturer-cum-retailers or importer-cum-retailers.

NTN, STRN and CNIC

Older invoice templates show both an NTN and a separate STRN (sales tax registration number). Under Digital Invoicing, the API identifies you by your NTN or CNIC, and the buyer the same way. Showing the STRN as well does no harm, and many buyers still expect to see it. If the buyer is an individual without an NTN, their 13-digit CNIC is used.

An example sales tax invoice

Here is how the key lines of a simple invoice from a Rawalpindi supplier to a registered Islamabad buyer might look. The figures are illustrative.

SALES TAX INVOICE
FBR Invoice No: 1234567DI1791234567890      [QR code]  [DI logo]
Internal No: INV-0142                      Date: 2026-10-07
Tax period: October 2026

Seller: Example Traders, Saddar, Rawalpindi
NTN: 1234567   STRN: 32-77-XXXX-XXX-XX

Buyer: Buyer (Pvt) Ltd, I-9 Industrial Area, Islamabad
NTN: 7654321   Registration type: Registered

Item: Office chairs, mesh back
HS code: 9401.XXXX (look it up in the PCT)
UoM: Numbers, pieces, units
Qty: 10   Unit price: 8,000
Value excl. sales tax:   80,000
Sales tax @ 18%:         14,400
ST withheld at source:        0
Total incl. tax:         94,400

Notice that there are two numbers at the top. Your own sequential number (see invoice numbering) stays useful for your books. The FBR number is the one the buyer uses to verify the invoice.

Common mistakes that get invoices rejected

• Making up or editing the FBR number. It must be the exact string FBR returned. FBR's sample numbers are the seller's NTN, then "DI", then a long timestamp, but you should never generate one yourself.
• HS code that doesn't fit the sale type or unit. FBR checks the HS code against the sale type and the unit. Our guide to HS codes for FBR invoices covers how to choose them.
• Buyer marked "Registered" when they aren't (or the reverse). FBR checks the buyer's registration type, and the rate and further tax depend on it.
• Rounding. If your sales tax figure is a few paisa off rate x value, FBR can reject the line. Round each line to 2 decimals.
• Paper invoice "for now". A paper or Word invoice without an FBR number may cost your buyer their input tax claim. Under the Finance Act 2026, input tax that cannot be matched to the supplier's output tax can attract a penalty for the buyer, which is why corporate buyers now insist on the FBR number.

If you see an error message when posting, the FBR Digital Invoicing error codes guide explains each common one in plain English.

What is still unclear

Some points in the rules are not settled, and you should know that before relying on any template:

• QR size. Rule 150R(13)(b) says 7x7 mm, but the later PRAL technical spec says 1 x 1 inch. Most implementers follow PRAL, which is also easier to scan.
• QR content. The PRAL spec does not define the payload. Common practice is to encode the FBR invoice number.
• Software registration number. Rule 150R(13)(c) asks for one, but there is no published way to obtain it for software that connects through PRAL. Many vendors print the software name and version until FBR clarifies.
• Corrections. Under Sales Tax General Order 01 of 2026, invoices can be cancelled or edited within 72 hours for genuine errors; after that you need the Commissioner's approval (Profit). Check the latest position with your advisor.

Invoices for unregistered buyers and non-sales-tax businesses

If you sell to an unregistered buyer, you still issue an FBR Digital Invoice; you mark the buyer as unregistered, and the buyer's NTN or CNIC becomes optional. Further tax may apply.

If you are not registered for sales tax at all (for example, a freelancer exporting services), you don't issue sales tax invoices. A normal commercial invoice is enough, and our free invoice generator handles that in PKR or any other currency. Our guide on how to write an invoice covers the basics.

Next step

If you are registered and still issuing invoices without an FBR number, the fix is integration, not a new template. We set up FBR Digital Invoicing in Islamabad and Rawalpindi via PRAL, FBR's free licensed integrator, and start with a free ATL status check. If you only need a regular invoice today, use the free invoice generator.