What Must an Invoice Include in Pakistan?

Required Fields for a Pakistani Invoice

Under the Sales Tax Act 1990 and FBR (Federal Board of Revenue) rules, a registered person making a taxable supply must issue a sales tax invoice. The invoice must include:

1. Supplier's name, address, and NTN (National Tax Number)
2. STRN (Sales Tax Registration Number) — if registered for sales tax
3. Buyer's name and address — and their NTN/STRN if they are registered
4. Unique sequential invoice number
5. Date of issue
6. Description of goods or services
7. Quantity and unit price
8. Value of supply excluding sales tax
9. Sales tax rate and amount
10. Total value including sales tax

Federal vs Provincial Sales Tax

The tax on your invoice depends on whether you supply goods or services:

Point of Sale (POS) Integration

The FBR has been progressively requiring businesses in Tier-1 retail to integrate their point-of-sale systems with FBR's POS system. If your business falls under this requirement:

• Your invoices must be generated through an FBR-integrated system
• Each invoice receives a unique fiscal invoice number from FBR
• Real-time reporting of sales data to FBR is mandatory

Businesses not yet under this requirement should still follow the standard invoice rules above.

Common Mistakes to Avoid

• Missing STRN — if you are registered for sales tax, your STRN must appear on every invoice
• Applying federal sales tax to services — services are taxed provincially in Pakistan; using the wrong regime creates compliance issues
• Not issuing invoices for exempt supplies — even if no tax is charged, you may still need to issue a document for record-keeping
• Incorrect buyer details — especially the buyer's NTN/STRN, which they need to claim input tax credit

Create a Compliant Pakistani Invoice

Our Pakistan invoice generator includes NTN/STRN fields, calculates the appropriate sales tax, and produces a professional invoice ready to send.