What a Pakistan sales tax invoice must include
Under section 23 of the Sales Tax Act, 1990, a registered person making a taxable supply must issue a serially numbered tax invoice showing:
- A serial number (see how to number invoices)
- The supplier's name, address and registration number (NTN/STRN)
- The recipient's name, address and registration number, or for an unregistered buyer their CNIC or NTN. Retailers selling to ordinary consumers have exceptions for smaller amounts.
- The date of issue
- A description and quantity of the goods
- The value excluding sales tax
- The amount of sales tax
- The value including sales tax
- Any other particulars the FBR prescribes (for example, a digital invoice number and QR code where you are integrated with the FBR)
Sales tax rates
| Tax | Rate | Notes |
|---|---|---|
| Federal sales tax on goods (standard) | 18% | Standard rate under the Sales Tax Act, 1990. It was not changed by the 2025-26 or 2026-27 budgets, as far as we could confirm. |
| Further tax on supplies to unregistered persons | Additional 4% (2025-26 schedules) | Generally added on taxable supplies to unregistered buyers, with exceptions |
| Reduced, fixed or retail-price-based rates | Varies | Set out in the Third, Eighth and other schedules for specific goods |
| Provincial sales tax on services | Varies by province | For example Punjab 16%, Sindh 15%, Khyber Pakhtunkhwa 15% (standard rates for 2025-26) |
Rates and schedules are changed by each Finance Act and by SROs, so confirm the rate for your product on the FBR website before invoicing.
Services: provincial sales tax
Under the Constitution, sales tax on most services is collected by the provinces rather than the FBR: the Punjab Revenue Authority (PRA), Sindh Revenue Board (SRB), Khyber Pakhtunkhwa Revenue Authority (KPRA) and Balochistan Revenue Authority (BRA). Services in the Islamabad Capital Territory are taxed under federal ICT law. If you sell services such as consulting, IT or marketing, you may need to register with the authority where the service is provided or received, and charge that province's rate. Rates, exemptions (for example for some IT exports) and registration rules vary, so check with the relevant authority.
NTN and STRN
Your NTN (National Tax Number) is issued on registration in the FBR's IRIS system. For individuals, the CNIC number now generally serves as the NTN. Your STRN (Sales Tax Registration Number) is issued when you register for sales tax. Show both, exactly as they appear on your registration certificate, in the template's Tax ID field, for example as "NTN 1234567-8 / STRN" followed by your STRN. Show the buyer's NTN/STRN, or their CNIC if unregistered, in their Tax ID field.
FBR e-invoicing and POS integration
- Digital invoicing: under S.R.O. 709(I)/2025, sales tax registered persons, both corporate and non-corporate, must integrate their invoicing or ERP systems with the FBR's digital invoicing system through a licensed integrator (PRAL offers integration free). Deadlines fell in mid-2025 after extensions. The Finance Act 2026 strengthened enforcement, including possible suspension for businesses that do not integrate.
- Tier-1 retailers (for example chain outlets, shops in air-conditioned malls, larger shops and those above certain electricity-bill thresholds) must integrate each point of sale with the FBR in real time. Each receipt must carry an FBR fiscal invoice number and a QR code that customers can scan to verify.
A PDF from this generator does not replace FBR integration. Integrated businesses must issue invoices through their integrated system. The template is still useful for non-integrated businesses, for quotations, and as a printable copy of what you report.
Worked example
A Faisalabad textile supplier sells to a registered retailer: 50 bedsheet sets at Rs 2,400 (Rs 120,000), 100 pairs of pillow covers at Rs 650 (Rs 65,000) and 20 dozen hand towels at Rs 1,800 (Rs 36,000).
- Value excluding sales tax: Rs 221,000
- Sales tax at 18%: Rs 39,780
- Value including sales tax: Rs 260,780
If the buyer were unregistered, further tax could apply on top, and the invoice would need the buyer's CNIC or NTN. Check figures with our sales tax calculator.
Common mistakes
- Missing the buyer's registration number or CNIC
- Showing only a tax-inclusive total instead of the value excluding tax, the tax and the value including tax
- Charging federal sales tax on services that fall under a provincial authority
- Gaps or duplicates in the serial numbers
- Correcting an invoice by editing it instead of issuing a debit or credit note
- Treating a proforma invoice as a sales tax invoice
How to use this sales tax invoice template
- Choose a design in the invoice generator or from our invoice templates.
- Add your logo, registered business name and address.
- Enter your NTN and STRN in the Tax ID field, and the buyer's NTN/STRN or CNIC in theirs.
- Add items with quantities. Sales tax defaults to 18%, so adjust it for reduced-rate goods or provincial service rates.
- Download the PDF.
Read how to write an invoice for more tips.
This page is general information, not tax advice. Rates and FBR procedures change often, so confirm with the FBR, your provincial revenue authority or a tax advisor.
Frequently asked questions
What is the standard sales tax rate in Pakistan?
The standard federal sales tax rate on goods is 18%. Some goods have reduced or fixed rates, and services are taxed by the provinces at their own rates.
What is the difference between NTN and STRN?
The NTN is your income tax registration number, and for individuals it is generally the CNIC. The STRN is your sales tax registration number. A sales tax invoice should show your registration details and the buyer's.
Do I need FBR integration to issue invoices?
Sales tax registered persons are required to integrate with the FBR's digital invoicing system under S.R.O. 709(I)/2025, and Tier-1 retailers must integrate their POS. Integrated businesses must issue invoices through that system.
Who collects sales tax on services?
Mostly the provinces: PRA in Punjab, SRB in Sindh, KPRA in Khyber Pakhtunkhwa and BRA in Balochistan. Islamabad services fall under federal ICT law.
What must I show for an unregistered buyer?
Include the buyer's name, address and CNIC or NTN. Retail sales to ordinary consumers have exceptions, and further tax may apply on supplies to unregistered persons.
