FBR
Federal Board of Revenue — Pakistan’s tax authority. FBR sets the rules for sales tax registration, returns, and digital invoicing.
Related: FBR digital invoicing guide , FBR official site
Glossary
FBR digital invoicing A–Z
Short definitions for the acronyms and entities you will hear in every compliance conversation — with links to deeper guides.
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PRAL
Pakistan Revenue Automation (Pvt.) Ltd. — often involved in FBR’s technology infrastructure, including licensed integrator gateways for digital invoicing.
Related: Integrator vs software
IRIS
FBR’s integrated online portal for tax registration, returns, and related services. Most businesses need IRIS access before digital invoicing go-live.
Related: IRIS registration guide , IRIS portal
NTN
National Tax Number — the unique identifier for a registered taxpayer in Pakistan. Used on invoices and for buyer verification.
Related: FBR digital invoicing guide
CNIC
Computerized National Identity Card — Pakistan’s national ID number. Used for unregistered buyers or individuals on sales tax invoices.
Related: FBR digital invoicing guide
SRO 709
A statutory reference in Pakistan’s FBR digital invoicing framework. It sets expectations for near real-time sales tax invoice reporting for covered businesses.
Related: SRO 709 guide
QR code
A scannable code on FBR-compliant invoices that lets buyers and auditors verify the invoice was reported to FBR.
Related: Software overview
Digital invoicing
Creating and submitting sales tax invoices to FBR electronically in near real time, rather than only reporting them when you file returns.
Related: What is FBR digital invoicing?
Licensed integrator
An FBR-approved gateway provider that connects businesses to FBR’s digital invoicing infrastructure. Different from invoicing software — many businesses use both.
Related: Integrator vs software
Sandbox
A test environment where you practice FBR invoice submission without affecting live tax records. Recommended before go-live.
Related: Sandbox to go-live
Further tax
An additional tax component that may apply on certain supplies under FBR rules, on top of standard sales tax.
Related: Software overview
Sales tax invoice
The formal tax document issued on taxable supplies — buyer details, line items, tax amounts, and FBR confirmation after digital submission.
Related: FBR digital invoicing guide
DI API
Digital Invoicing API — the technical interface FBR provides (via approved paths) for software to submit invoices programmatically.
Related: API overview , Developer docs
STRN
Sales Tax Registration Number — the older registration identifier, written with dashes. It is not the same as an NTN, and pasting one into the buyer field is a common cause of a rejected invoice: strip its punctuation and it becomes exactly 13 digits, so it passes a naive length check and then fails at FBR.
Related: Invoice error codes
FBR invoice number
The identifier FBR returns when it accepts an invoice, sometimes called the IRN. It is your registration number, the letters DI, and a timestamp of the moment FBR accepted it. Your own invoice number is separate and stays with you — but the FBR number is the only handle you have for a later credit or debit note.
Related: How digital invoicing works
HS code / PCT code
The product classification carried on every invoice line. Pakistan’s eight-digit national line built on the international six-digit subheading — the two names are used interchangeably. Services use the same field with a Chapter 98 code.
Related: PCT and HS codes explained
Scenario ID
A sandbox-only field naming which of FBR’s assigned test scenarios an invoice is exercising. It is required in sandbox and rejected in production, which makes it a common go-live break. No business is assigned all 28 — the set depends on your business nature and sector.
Related: Sandbox to go-live
Annexure-C
The part of your sales tax return that is auto-filled from the electronic invoices you have issued. An invoice moves into it 72 hours after posting or at month end, whichever comes first — and once it is linked there it can no longer be corrected in the portal.
Related: Correcting an invoice
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