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Guide · Pakistan · Published 2026-10-11

How to invoice in Pakistan: what to include

The fields a Pakistan invoice needs, how to number and date it, when to show Sales tax, the e-invoicing rules, and how to fix a mistake with a credit note.

  • Rs PKR
  • Sales tax 18%
  • NTN
  • A4
  • English

What every invoice must show

  • Sales tax invoice with the seller's STRN and NTN, the buyer's NTN and tax shown separately; tier-1 retailers must integrate with the FBR POS system.

Numbering, keeping and correcting invoices

Section 23(1) of the Sales Tax Act, 1990 requires a registered person to issue a serially numbered tax invoice at the time of supply, written in Urdu or English. Since the Finance Act 2026 the invoice must also bear a verifiable and unique FBR invoice number, and an advance receipt invoice counts as a tax invoice. Not more than one tax invoice may be issued for a taxable supply, and only a registered person (or a retailer paying retail tax) may issue one under section 23(2).

To correct an invoice after cancellation, a return of goods or a change in value, a registered person issues a debit or credit note under section 9, and adjusts output tax in the return. Since the Finance Act 2026 the issue of these notes follows the electronic mechanism the Board prescribes.

Section 24 requires records and documents to be kept for six years after the end of the tax period they relate to, or longer while any proceeding on them is pending. Under section 33 of the Act, failing to issue an invoice when required carries a penalty of Rs 25,000 or 5% of the tax involved, whichever is higher.

Electronic invoicing in Pakistan

Digital invoicing is now in force for everyone. SRO 1413(I)/2025 phased it in between 1 September and 1 December 2025 by turnover, and the final tranche brought all sales-tax-registered persons into scope. Note the FBR website still shows the superseded SRO 709 dates.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Federal Board of Revenue (FBR) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Federal Board of Revenue (FBR).