Pakistan
Sales Tax Invoice in Pakistan: What to Include (FBR Guide)
What is a sales tax invoice in Pakistan? It is an invoice issued by a sales tax registered person that shows the value of the supply and the sales tax charged. Registered businesses must follow FBR requirements, so the invoice usually needs more detail than a simple bill. This guide covers the common fields, but always confirm the current rules with the FBR or a tax professional.
Key Details on a Sales Tax Invoice
- The words "Sales Tax Invoice" or "Tax Invoice" clearly shown
- Your name, address, NTN, and sales tax registration number (STRN)
- The buyer's name, address, and NTN or STRN where applicable
- A unique, serial invoice number and the date of issue
- Description, quantity, and value of goods or services
- The rate and amount of sales tax, shown separately
- The total amount payable including tax
Showing Tax Separately
Show the value before tax, the tax rate, the tax amount, and the total as separate lines. This makes it easy for a registered buyer to claim input tax adjustment where allowed. Tax rates and special rules differ by sector and change over time, so check the current rate that applies to you.
| Description | Value | Tax rate | Tax | Total |
|---|---|---|---|---|
| Consulting services | PKR 100,000 | Example rate | Tax amount | Total |
Replace the example row with your own figures and the correct rate from the FBR.
Common Mistakes
- Missing NTN or STRN on a registered business invoice
- Tax mixed into the price with no separate line
- Skipped or duplicated invoice numbers
- Wrong buyer name, so the buyer cannot use the invoice
See common invoice mistakes for more.
Frequently Asked Questions
What is the difference between NTN and STRN?
The NTN is a National Tax Number used for income tax identification. The STRN is the sales tax registration number issued to businesses registered for sales tax. Some businesses have both.
Do all Pakistani businesses need to charge sales tax?
No. It depends on whether you are required to register and on what you sell. Confirm with the FBR or an accountant.
Create a Tax Invoice Online
Use our free generator to add your tax details and download a PDF. For a simpler invoice, read the Pakistan invoice format guide.