FBR Digital Invoice Requirements in Pakistan: Complete List of Mandatory Invoice Particulars
The short answer: Under Pakistan's Sales Tax Rules, an electronic sales tax invoice contains up to 26 prescribed particulars—including a unique FBR invoice number, verifiable 7×7 mm QR code, software registration number, seller/buyer details, HS code, Unit of Measurement (UOM), and itemized tax breakdowns. Not all 26 fields apply to every transaction (e.g., standard retail B2C receipts have exemptions from further tax and SRO fields).
If your business is registered for sales tax in Pakistan and preparing for FBR Digital Invoicing, the most crucial compliance question is simple:
FBR Digital Invoicing is far more than slapping an FBR logo or static QR code onto an existing PDF invoice. The applicable rules prescribe structured schema fields that must be validated in real time through approved API integration channels.
This comprehensive guide breaks down the 26 prescribed electronic invoice particulars, QR code specifications, HS code mappings, UOM standards, tax calculation engines, conditional exceptions, and an actionable ERP/POS implementation checklist.
What's covered in this guide
- What Is an FBR Digital Invoice?
- What Makes an Invoice FBR Compliant?
- The Complete Table of 26 Prescribed Particulars
- 1. Unique FBR Invoice Number Format
- 2. FBR Verifiable QR Code Specifications
- Seller and Buyer Master Data Requirements
- Product Description, Quantity, HS Code & UOM
- Sales Tax, Withholding, Extra Tax, Further Tax & SROs
- Are All 26 Fields Required on Every Invoice?
- FBR Digital Invoice vs Standalone PDF Invoice
- What Information Does FBR Receive via API?
- Preparing Your Product & Customer Master Data
- Online Sales Rules & 6-Year Record Retention
- Common FBR Digital Invoice Mistakes
- FBR Digital Invoice Compliance Checklist
- Frequently Asked Questions (FAQs)
An FBR Digital Invoice (also called an e-invoice) is a tax invoice generated electronically in the prescribed format and transmitted through the applicable FBR Digital Invoicing integration framework.
Critical Distinction: A standard PDF created from Word or Excel is not an FBR Digital Invoice. FBR explicitly states that simply scanning, copying, or converting paper receipts into PDFs does not make them structured electronic invoices.
Traditional Invoice Flow:
POS / ERP ──▶ Static PDF / Paper Receipt ──▶ Customer
FBR Digital Invoice Flow:
POS / ERP ──▶ Structured JSON Payload ──▶ FBR API Validation ──▶ FBR Response & Fiscal ID ──▶ Verified Customer Invoice
Under the current Sales Tax Rules, an electronic invoice includes 26 specified particulars:
| # | Prescribed Invoice Particular | Field Scope & Purpose |
|---|---|---|
| 1 | Unique FBR Invoice Number | Unique fiscal invoice identifier generated per format rules |
| 2 | Unique and Verifiable QR Code | 7 × 7 mm verifiable QR code for mobile validation |
| 3 | Software Registration Number | FBR software / POS registration identifier |
| 4 | FBR Digital Invoicing System Logo | Official system logo placed on the invoice representation |
| 5 | Seller Name | Registered legal business name of the supplier |
| 6 | Seller Address | Operational / registered branch address |
| 7 | Seller Registration Number | Supplier NTN / STRN |
| 8 | Recipient Name | Customer / Buyer name (mandatory for B2B) |
| 9 | Recipient Address | Buyer business / delivery address |
| 10 | Recipient Registration Number | Buyer NTN / STRN / CNIC |
| 11 | Invoice Issue Date | Transaction date and timestamp |
| 12 | Tax Period | Relevant monthly tax reporting period (e.g., Aug-2026) |
| 13 | Description of Goods/Services | Clear line-item product/service description |
| 14 | Quantity | Numerical count of items supplied |
| 15 | Value Exclusive of Tax | Net taxable value before sales tax |
| 16 | Sales Tax Rate | Applicable GST percentage (e.g., 18%, reduced rate, 0%) |
| 17 | Sales Tax Amount | Calculated sales tax in PKR |
| 18 | Sales Tax Withheld at Source | Withholding tax amount where applicable under rules |
| 19 | Extra Tax | Extra tax where applicable under specific schedules |
| 20 | Further Tax | Further tax for supplies to unregistered persons (conditional) |
| 21 | FED in Sales Tax Mode | Federal Excise Duty payable in sales tax mode where relevant |
| 22 | Total Discount | Trade discount / promo deduction shown transparently |
| 23 | Invoice Reference Number | Internal POS/ERP order reference tracking ID |
| 24 | HS Code | 8-digit Harmonized System classification code |
| 25 | Unit of Measurement (UOM) | Standardized unit (PCS, KG, LTR, MTR, BOX, etc.) |
| 26 | SRO and Serial Number | Statutory notification reference for special tax rates |
1. Unique FBR Invoice Number Mandatory
Format: XXXXXX-DDMMYYHHMMSS-0001
Distinct from your internal ERP invoice ID. Combines seller registration prefix, date-time stamp, and sequence counter. Your system must store both internal and FBR invoice numbers.
2. Verifiable QR Code Mandatory
Dimensions: 7 × 7 mm
Must be programmatically generated containing transaction verification URL/payload. Customers and tax inspectors scan this QR code via FBR TaxAsaan mobile app.
A compliant digital invoicing system requires structured data at every stage of the sales pipeline:
Seller Master: Verified legal name, NTN, STRN, branch address.
Buyer Master: NTN / STRN for registered entities; CNIC for unregistered distributors.
Product Master: Meaningful item description, 8-digit HS Code, standardized UOM.
Tax Engine: Value exclusive of tax, sales tax rate, extra tax, further tax, FED, and discounts.
SRO Mapping: Statutory schedule references when applying non-standard tax rates.
No. The Sales Tax Rules specifically provide conditional exceptions for certain types of retailers.
Retail Exemption Rule: Particulars relating to extra tax, further tax, FED payable in sales tax mode, and SRO/serial numbers may not apply to general retailers issuing electronic invoices to the general public (B2C), except manufacturer-cum-retailers and importer-cum-retailers.
To understand FBR Digital Invoicing, separate what the customer sees from what the software transmits via API:
Layer 1: Customer-Facing Invoice
Visual Presentation
Physical printout or PDF displaying FBR invoice number, 7×7 mm QR code, itemized quantities, tax totals, discounts, and FBR logo.
Layer 2: Machine-Readable API Payload
JSON Data Stream
Structured JSON payload sent via REST API containing item-level HS codes, UOMs, tax rates, seller/buyer tokens, and receiving FBR fiscal validation codes.
FBR rules specifically state that for online sales and online marketplaces, electronic invoices must be issued automatically. Integrated businesses operating e-commerce websites or mobile applications must register their digital platforms with FBR's computerized system.
6-Year Record Retention (Rule 150S & 150T): Integrated taxpayers must retain electronic invoices, debit notes, and credit notes for a minimum of six years in an electronic format that allows the original transmitted data to be reconstructed during departmental audits.
1. Wrong HS Codes
Using placeholder or invalid HS codes. FBR's API validates HS codes against statutory tariff tables.
2. Unmapped UOMs
Using custom internal unit abbreviations instead of FBR's standardized UOM table values.
3. Hardcoded Tax Rates
Assuming 18% applies across all items without handling Third Schedule or exempt items.
4. Deleting Errors Locally
Erasing a faulty invoice in ERP without issuing a credit note or utilizing the 72-hour correction API.
Unique FBR invoice numbering logic implemented
Dynamic 7×7 mm verifiable QR code generator active
Seller legal name, address, NTN & STRN verified
Buyer master supports NTN, STRN, CNIC & address
Product master mapped with 8-digit HS codes & UOMs
Tax engine separates net value, GST, further tax & FED
Transparent discount line items configured
Electronic debit & credit note workflows supported
6-year encrypted electronic record retention in place
Need Accurate Tax Calculations Before You Bill?
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Explore Tax CalculatorsWhat information is required on an FBR Digital Invoice?
The Sales Tax Rules prescribe 26 electronic invoice particulars, including the unique FBR invoice number, QR code, software registration number, FBR logo, seller and buyer information, invoice date, tax period, product description, quantity, value exclusive of tax, sales tax rate/amount, discounts, HS code, UOM and applicable SRO information. Some fields are conditional.
Does every FBR Digital Invoice need a QR code?
Yes. The Sales Tax Rules prescribe a unique and verifiable QR code as an electronic invoice particular and specify dimensions of 7 × 7 mm for instant mobile verification.
What is the FBR invoice number?
The FBR invoice number is the unique invoice identification associated with the FBR Digital Invoicing framework. The Sales Tax Rules provide a specific example format: XXXXXX-DDMMYYHHMMSS-0001.
Can I use my own invoice number?
You can continue to maintain your internal invoice numbering system, but your software must store and link the unique FBR invoice number returned from the integration process.
Is HS code mandatory on an FBR invoice?
Yes, HS code is one of the prescribed electronic invoice particulars for goods transactions under the electronic invoicing framework.
Can two products have the same HS code?
Yes. FBR specifically explains that multiple SKUs can share the same HS code while having different product descriptions, sale/purchase types, and tax treatments.
Is UOM required for FBR Digital Invoicing?
Yes. Unit of measurement (UOM) is a mandatory particular. Businesses should map internal units (PCS, KG, LTR, etc.) to FBR's standardized UOM table.
Does an FBR invoice require the buyer's NTN?
Buyer identification requirements depend on the transaction type. B2B corporate supplies require the buyer's NTN/STRN. In unregistered distributor cases, CNIC/NTN is required under section 23(1)(b) of the Sales Tax Act.
Does every retail customer need to provide CNIC?
Not necessarily. General B2C consumer transactions at retail cash counters do not require consumer CNIC unless exceeding statutory threshold limits specified in the Sales Tax Act.
Are all 26 fields required on every invoice?
No. The rules contain conditional applicability. In particular, certain tax/SRO particulars do not apply to specified retailers issuing invoices to the general public.
Is a PDF invoice considered an FBR Digital Invoice?
Not automatically. FBR explicitly states that an invoice created by scanning, copying, or generating a standalone PDF does not qualify without real-time API transmission and validation.
How long should electronic invoice records be retained?
Under the current Sales Tax Rules (Rule 150S & Rule 150T), electronic invoices, debit notes, and credit notes must be retained electronically for six years.
Disclaimer: This article is intended as a practical compliance guide and does not constitute formal legal or tax advisory. FBR regulations, SRO directives, and technical API specifications are subject to ongoing amendments. Always verify specific requirements with official FBR notifications or consult a certified tax professional.