Invoice format
Sales tax invoice format in Pakistan
Every field a sales tax invoice must show under section 23 of the Sales Tax Act 1990, what FBR digital invoicing adds on top, and a real invoice that puts it all together.
The law
What every sales tax invoice must show
Section 23(1) of the Sales Tax Act 1990 sets the fields. Any registered person making a taxable supply must issue an invoice with all of them.
A sales tax invoice is issued at the time of supply, in English or Urdu, and carries the eight things in the table below. Two more rules sit in the same section: only one tax invoice can be issued for a taxable supply, and only a registered person can issue one.
When a manufacturer or importer sells to an unregistered distributor, the invoice shows the distributor's NIC or NTN in place of a registration number. That NIC isn't needed when the buyer pays by debit card, credit card or another digital method.
| Field | What to show | Example |
|---|---|---|
| Serial number | Every invoice numbered in order, with no gaps or repeats | INV-2026-1045 |
| Supplier's details | Your name, address and registration number (NTN and STRN) | Your Business (Pvt) Ltd, Karachi, NTN 1234567 |
| Buyer's details | The buyer's name, address and registration number | Sample Traders, Lahore, NTN 7654321 |
| Date of issue | The date the invoice is issued, at the time of supply | 21 October 2026 |
| Description and quantity | What was sold and how much. For textile yarn and fabric, also the count, denier and construction | Electric cable 7/29, 270 metres |
| Value excluding tax | The price before sales tax | Rs 49,950 |
| Sales tax | The amount of sales tax charged | Rs 8,991 at 18% |
| Value including tax | The total the buyer pays | Rs 58,941 |
Section 23(1), Sales Tax Act 1990. The examples come from the invoice explained further down this page.
FBR digital invoicing
What FBR digital invoicing adds
When an invoice goes to FBR, FBR's system asks for more than section 23 lists, and gives something back.
FBR invoice number
FBR's own number for the invoice, printed beside yours. Since the Finance Act 2026, section 23(1) calls for a verifiable, unique FBR invoice number.
QR code and FBR logo
FBR's Digital Invoicing logo and a QR code holding the FBR invoice number, printed on the invoice so your buyer can check it with a phone.
HS code on every line
From FBR's own list. Section 23 doesn't mention HS codes, but FBR's system won't accept a line without one.
Unit of measure
In FBR's exact wording, such as "Numbers, pieces, units" or "KG". The units allowed depend on the HS code.
Sale type and rate
Standard rate, reduced rate, exempt, third schedule and others, each with its matching rate.
Buyer registration type
Whether the buyer is registered or unregistered, and the province where the goods are supplied.
Example
A real sales tax invoice, explained
This is an A4 invoice from eInvoicePro. Everything section 23 asks for is on it, plus what FBR digital invoicing adds.
-
Seller and customer
Names, addresses, NTN, STRN and province for both sides.
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Invoice details
FBR's invoice number, your own serial number and the date of issue.
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Every line in full
Item, HS code, quantity and unit, value, sales tax rate, sales tax and total.
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Totals and amount in words
Value excluding tax, sales tax, value including tax and the grand total.
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FBR Digital Invoicing logo and QR code
Printed at the top, so anyone can verify the invoice.
Getting it right
Rules that catch people out
Most problems with sales tax invoices come from a short list of mistakes.
Avoid
- Two tax invoices for one supply
- A buyer NTN typed from memory, not checked
- An HS code that doesn't match the unit on the line
- Changing an invoice by hand after FBR has accepted it
- Invoices for exempt supplies left out (section 23(1) has covered them since the Finance Act 2026)
Do
- Number invoices in one unbroken series
- Check the buyer's NTN or CNIC with FBR before invoicing
- Pick HS codes and units from FBR's own lists
- Correct a filed invoice with a debit or credit note that quotes its FBR invoice number, within 180 days of the supply
- Keep every invoice for six years (section 24)
FAQ
Frequently Asked Questions
What is the format of a sales tax invoice in Pakistan?
Section 23(1) of the Sales Tax Act 1990 requires a serial number, the supplier's and buyer's name, address and registration number, the date, a description and quantity of the goods, the value excluding tax, the sales tax and the value including tax. A business on FBR digital invoicing also prints FBR's invoice number and QR code.
Is there an official sales tax invoice template?
The law sets what an invoice must show, not how it looks. eInvoicePro, our FBR digital invoicing software, prints every required field on A4 or on a receipt printer, so you don't need to design a template yourself.
Where does the FBR Digital Invoicing logo go on an invoice?
On the printed invoice, next to the QR code. Neither is sent to FBR: your software adds both to the copy you print or share. eInvoicePro prints FBR's logo and the QR code on every invoice, so you never place them yourself.
Can a sales tax invoice be in Urdu?
Yes. Section 23(1) allows a sales tax invoice in English or Urdu.
Who can issue a sales tax invoice?
Only a person registered for sales tax. Section 23(2) bars anyone else from issuing one.
Does a sales tax invoice need an HS code?
Section 23 doesn't list one, but on FBR digital invoicing every line needs an HS code from FBR's list, with a unit of measure that FBR allows for that code.
Can one sale have two sales tax invoices?
No. The law allows only one tax invoice for each taxable supply. Corrections are made with a debit or credit note that quotes the original FBR invoice number.
How long must I keep sales tax invoices?
Six years. Section 24 of the Sales Tax Act 1990 requires records and documents to be kept for six years.
Learn more
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