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Pakistan Invoice Template: Sales Tax Fields and FBR E-Invoicing

This layout covers the details a Pakistani invoice carries: the supplier's and recipient's names, addresses and registration numbers (NTN and sales tax registration number), the HS code and unit of each item, the value excluding tax, the sales tax rate and amount, any further tax and the value including tax. Who can use it depends on your registration. A freelancer or business that is not registered for sales tax can use it, or an InvoiceQuickly PDF in Pakistani rupees (PKR), as an ordinary commercial invoice. A person registered with the Federal Board of Revenue (FBR) for sales tax cannot. Section 23 of the Sales Tax Act, 1990 and Chapter XIV of the Sales Tax Rules, 2006 require their tax invoices to be issued through hardware and software integrated with FBR's system, carrying a unique FBR invoice number and a QR code, and FBR set the last integration date at 31 December 2025. Sales tax on most services is a separate, provincial tax with its own rules. The layout downloads as an editable HTML file.

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What This Template Includes

  • Supplier NTN and sales tax registration number
  • Recipient registration number, or CNIC or NTN of an unregistered distributor
  • HS code and unit of measurement for each item
  • Sales tax rate and amount (18% standard, or the SRO and serial number for another rate)
  • Further tax, extra tax or sales tax withheld at source, where applicable
  • Value inclusive of tax
  • Provincial sales tax on services: authority, registration number and rate (for services)

How to Create Your Pakistan Invoice

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Agree payment terms in writing and state them on the invoice, for example "Payment within 30 days of the invoice date by bank transfer". Give the account title, bank name and IBAN so the customer can pay without asking. For a foreign client, say which currency the price is in (InvoiceQuickly invoices in PKR or USD, among others, one currency per invoice) and who bears bank charges. FBR treats the tax invoice as due at the time of supply, so a sales tax registered person issues it when goods are delivered or payment is received, whichever is earlier.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Section 3 of the Sales Tax Act, 1990 (as amended to 30 June 2026) charges sales tax at 18% of the value of taxable supplies of goods and of imports, and section 3(1A) adds a further tax of 4% on supplies to a person who is not registered or not an active taxpayer, unless the government exempts the supply. Section 23 lists what a tax invoice must show, in Urdu or English: the supplier's and recipient's names, addresses and registration numbers, the date, the description and quantity, the value excluding tax, the sales tax and the value including tax. Only a registered person (or a person paying retail tax) may issue one. Sales tax on services is levied by the provinces through the Punjab Revenue Authority (PRA), Sindh Revenue Board (SRB), Khyber Pakhtunkhwa Revenue Authority (KPRA) and Balochistan Revenue Authority (BRA), and services in the Islamabad Capital Territory fall under a federal ordinance. Rates and registration differ by province and by service, so check the authority that covers your service. InvoiceQuickly has no FBR integration, prints one tax percentage per invoice (so it cannot split federal and provincial tax, or add further tax as a separate line) and copies saved business and selected-client tax IDs to new invoice PDFs.

Industry context (2026)

FBR moved from point-of-sale integration for retailers to electronic invoicing for all sales tax registered persons in 2025. SRO 69(I)/2025 (29 January 2025) replaced Chapter XIV of the Sales Tax Rules, 2006 with rules for licensing integrators and issuing electronic sales tax invoices, including the FBR invoice number format, a 7 × 7 mm QR code, six-year electronic retention and real-time transmission. SRO 709(I)/2025 (22 April 2025) set 1 May 2025 for corporate and 1 June 2025 for non-corporate registered persons; FBR extended those to 1 July and 1 August 2025 on 20 June 2025. SRO 1852(I)/2025 (24 September 2025) then replaced the timetable with category dates for registration, testing and issuance, ending on 31 December 2025. The Finance Act, 2026 amended section 23 so that a tax invoice, including an advance receipt invoice, bears a verifiable and unique FBR invoice number from the time the Board notifies. The rules also require FBR to provide a facility on its website for buyers to verify that an invoice was reported.

Worked example

Two illustrative cases. First, Ayesha, a software developer in Lahore who is not registered for sales tax, builds an app for a client in the UK. She bills 80 hours at USD 25.00 = USD 2,000.00 with no sales tax, and adds her bank's account title and IBAN. InvoiceQuickly can produce this invoice in USD. Whether provincial sales tax on services applies to her work is a question for the Punjab Revenue Authority, not FBR. Second, Indus Packaging (Pvt) Ltd in Karachi, registered for sales tax, sells 1,000 cartons (HS code from its tariff schedule, unit: number) at PKR 150.00 to a registered manufacturer. Value excluding tax PKR 150,000.00, sales tax at 18% PKR 27,000.00, value including tax PKR 177,000.00. If the buyer were not registered, a further 4% (PKR 6,000.00) would apply, making PKR 183,000.00. Indus Packaging must issue this through its FBR-integrated system so the invoice carries an FBR invoice number and QR code; this layout can only serve as its quotation or delivery copy.

Common mistakes to avoid

Issuing a sales tax invoice from a non-integrated tool

Once you are a sales tax registered person past your integration date, a PDF or paper invoice without an FBR invoice number and QR code is not issued the way Chapter XIV requires, and the rules provide for penalties under section 33.

Charging sales tax without being registered

Section 23(2) allows only registered persons, or persons paying retail tax, to issue sales tax invoices. An unregistered freelancer issues an ordinary invoice without sales tax.

Forgetting further tax on unregistered buyers

Section 3(1A) adds 4% on supplies to buyers who are not registered or not active taxpayers, unless the supply is exempt from it.

Mixing federal and provincial tax

FBR sales tax applies to goods; sales tax on services is collected by the province. Show them separately and register with each authority that applies.

Missing HS codes or units

The FBR e-invoice needs an HS code and unit of measurement on each line. Keep a product list with codes before you integrate.

Invoicing Tips

  • 1Check your registration first. If you are a sales tax registered person, your tax invoices must come from an FBR-integrated system; FBR's PRAL offers integration free of charge on demand, and FBR licenses private integrators.
  • 2Charging an unregistered business buyer? Add the 4% further tax under section 3(1A) unless the supply is exempt from it, and show the buyer's CNIC or NTN if they are an unregistered distributor.
  • 3Use the right HS code and unit for each item. FBR's FAQ says items with the same HS code but different sale types go on separate lines with their own descriptions.
  • 4Correct a sales tax invoice with a debit note or credit note issued through the same integrated system, not by editing or reissuing the invoice.
  • 5Billing services? Register with your province's authority (PRA, SRB, KPRA or BRA) and use its rate. That tax is separate from FBR sales tax on goods.

Related Resources

Frequently Asked Questions

Is e-invoicing mandatory in Pakistan?

Yes, for sales tax registered persons. Under Chapter XIV of the Sales Tax Rules, 2006 they must integrate their invoicing system with FBR through a licensed integrator or PRAL. SRO 1852(I)/2025 set the final dates by category, from 1 November 2025 for public companies and companies with turnover above PKR 1 billion to 31 December 2025 for all remaining registered persons.

What must an FBR electronic invoice contain?

Rule 150R(13) lists the unique FBR invoice number, a verifiable QR code, the software registration number, the FBR digital invoicing logo, both parties' names, addresses and registration numbers, the date and tax period, description, quantity, value excluding tax, sales tax rate and amount, withheld, extra and further tax, federal excise duty, discount, invoice reference, HS code, unit of measurement and the SRO and serial number that applies.

What is the sales tax rate in Pakistan?

The standard federal rate is 18% under section 3 of the Sales Tax Act, 1990, with 4% further tax on supplies to unregistered or inactive buyers. Some goods are taxed at other rates under schedules and SROs. Sales tax on services is provincial, so the rate depends on the province and the service.

Can I use this template if I am not registered for sales tax?

Yes, as an ordinary commercial invoice. Do not call it a sales tax invoice or charge sales tax on it: section 23(2) allows only registered persons, or persons paying retail tax, to issue sales tax invoices.

Can InvoiceQuickly create FBR e-invoices?

No. InvoiceQuickly is not integrated with FBR, cannot obtain an FBR invoice number or QR code, prints one tax percentage per invoice and copies saved tax IDs to new invoice PDFs. It suits freelancers and businesses outside sales tax registration, for example a developer invoicing a foreign client in PKR or USD.

Do freelancers in Pakistan charge sales tax on services?

Sales tax on services is provincial, so it depends on the province where you are registered or provide the service and on the type of service. Check with PRA, SRB, KPRA or BRA before you add tax to an invoice.