Sales Tax Invoice in Pakistan: Required Fields, NTN, STRN and a Sample Layout
What a sales tax invoice in Pakistan should show (supplier and buyer NTN/STRN, value excluding tax, sales tax amount and more), with a sample layout and common mistakes.
Important: Tax laws, rates, registration requirements, and invoicing rules can change and may vary by province and by type of supply. This article provides general informational content and should not be considered professional tax, accounting, or legal advice. Verify current requirements with the Federal Board of Revenue (FBR), the relevant provincial revenue authority, or a qualified tax adviser.
Who needs to issue a sales tax invoice
In Pakistan, a business registered for sales tax is generally required to issue a sales tax invoice for each taxable supply it makes. Sales tax on goods is administered federally by the FBR under the Sales Tax Act, 1990, while sales tax on services is largely administered by the provinces, for example the Punjab Revenue Authority (PRA), Sindh Revenue Board (SRB), Khyber Pakhtunkhwa Revenue Authority (KPRA) and Balochistan Revenue Authority (BRA), with the Islamabad Capital Territory under federal rules.
If you are a freelancer or small business that is not registered for sales tax, you should not charge sales tax or present your document as a sales tax invoice. You can still issue a normal commercial invoice showing your NTN, if you have one.
NTN and STRN: what's the difference?
| Number | Full name | What it identifies |
|---|---|---|
| NTN | National Tax Number | Your income tax registration with the FBR |
| STRN | Sales Tax Registration Number | Your registration for sales tax |
For many registered businesses, the STRN is linked to the NTN, but they serve different purposes. A sales tax invoice normally shows the registration numbers of both supplier and buyer, so the buyer can claim input tax where they are entitled to.
Fields a sales tax invoice should contain
The Sales Tax Act sets out the particulars a tax invoice must carry. In practice, a compliant invoice for goods typically includes:
- The words "Sales Tax Invoice"
- A unique, serial invoice number
- Date of issue
- Supplier's name, address, NTN and STRN
- Buyer's name, address, NTN and STRN (where the buyer is registered)
- Description and quantity of goods
- Value of the goods excluding sales tax
- Rate and amount of sales tax
- Value including sales tax
Provincial authorities apply similar requirements to services, sometimes with additional details. Some categories of retailers must also issue invoices through a system integrated with the FBR, which then prints an FBR invoice number or QR code. If you fall into one of those categories, your point-of-sale system, not a manual template, must generate the invoice.
Sample layout
| Description | Qty | Unit price (PKR) | Value excl. tax | Sales tax (18%) | Value incl. tax |
|---|---|---|---|---|---|
| Office chairs, model OC-200 | 10 | 12,000 | 120,000 | 21,600 | 141,600 |
| Delivery and installation | 1 | 5,000 | 5,000 | See note | — |
The 18% rate above is an example only. Rates differ for goods and services, between provinces, and for specific items, and they change in federal and provincial budgets. Services such as delivery may fall under provincial sales tax at a different rate, so many businesses invoice goods and services on separate lines (or separate invoices) and show the correct tax for each.
Common mistakes
- Charging sales tax without being registered. Only registered persons should charge and collect sales tax.
- Missing buyer registration details. Registered buyers often cannot claim input tax if their NTN/STRN is missing or wrong.
- One blended tax line for mixed supplies. Goods and services, or items at different rates, should be shown separately.
- Reusing or skipping invoice numbers. Keep one continuous series and explain any voids. See invoice numbering.
- Editing an issued invoice. Corrections should be made through a credit or debit note. See our credit note guide.
Withholding tax on invoices
When you supply goods or services to companies or government bodies in Pakistan, the buyer may be required to deduct income tax at source and, in some cases, sales tax withholding. This does not change what you put on the invoice, but it does mean the amount you receive may be lower than the invoice total. Keep the withholding certificates the buyer gives you; they are needed for your tax return.
Freelancers exporting services
Pakistani freelancers who invoice foreign clients are usually exporting services. These invoices are typically issued in USD or another foreign currency and normally do not include Pakistani sales tax, but the treatment depends on the service and your registration. Show your NTN, state the currency clearly, and keep proof of the foreign remittance. Our guide to invoicing international clients covers the practical side.
If you are a sales-tax registered business, check whether FBR's digital invoicing rules apply to you as well. Our guide to FBR e-invoicing in Pakistan explains who must integrate.
Create a PKR invoice
Our Pakistan invoice generator is preset with PKR, NTN and STRN fields so both parties' registration numbers appear on the PDF. Adjust the tax rate to match your supply, and confirm requirements with your tax adviser before relying on any template for compliance.
Frequently asked questions
How can I check whether a buyer's NTN or STRN is valid?
Use the FBR's online taxpayer verification and Active Taxpayer List (ATL) before you issue the invoice. For services, the relevant provincial authority, such as PRA or SRB, publishes its own registration lookup. Checking first matters because a wrong or inactive number can stop a registered buyer from claiming input tax, and the invoice may then need to be corrected through a credit or debit note.
Do I have to issue sales tax invoices through FBR's digital invoicing system?
Possibly. SRO 709(I)/2025 extended mandatory electronic invoicing to corporate and non-corporate sales tax registered persons, who must connect their invoicing, ERP or point-of-sale system to the FBR through a licensed integrator or PRAL. Deadlines were set in 2025 and have been revised over time, so confirm on the FBR website or with your tax adviser whether and when the requirement applies to you.
How long should I keep sales tax invoices in Pakistan?
Keep them for at least six years after the end of the tax period they relate to. The Sales Tax Act, 1990 sets this six-year period for records and documents, and it runs longer if an assessment, appeal or other proceeding about that period is still pending. Keep both issued and received invoices, plus credit notes, debit notes and bank records.
What is the difference between a sales tax invoice and a commercial invoice in Pakistan?
A sales tax invoice is issued by a registered person for a taxable supply and lets a registered buyer claim input tax. It must carry the prescribed details, including both parties' registration numbers and the tax charged. A commercial invoice is a normal request for payment that any business can issue, but it shows no sales tax and cannot support an input tax claim.
What changes when I sell to a buyer who is not registered for sales tax?
You still issue an invoice, but there is no buyer STRN to show and the buyer cannot claim input tax. For many taxable supplies of goods to unregistered persons, further tax at an additional rate may also apply on top of the normal sales tax. Rates, exemptions and documentation rules change in federal budgets, so check the current position with the FBR before invoicing.
Which authority do I register with if I provide services in more than one province?
Sales tax on services is largely provincial, so you may need to register with each provincial authority where you provide taxable services, such as PRA in Punjab, SRB in Sindh, KPRA in Khyber Pakhtunkhwa or BRA in Balochistan. Services in Islamabad fall under federal rules. Where a service is treated as provided can be complex, so take professional advice before you invoice.
Do I need to file a sales tax return if I issued no invoices in a month?
Yes, in general. Registered persons are normally expected to file a return for every tax period, even when there were no sales, which is usually called a nil return. Missing returns can lead to penalties and can affect your status on the Active Taxpayer List, which in turn affects how buyers deal with you. Check the current filing dates on the FBR or provincial portal.
Why does a buyer's input tax claim depend on my invoice and return?
A registered buyer can generally claim input tax only when the supply appears in your own sales tax return with their correct registration number. If you leave out their STRN, enter the wrong value or file late, their claim may be rejected even though they paid you the tax. Accurate invoices and timely returns are a big part of being a supplier buyers want to keep.
Do I issue a sales tax invoice for exports of goods?
Registered exporters still document export sales, but exports of goods are generally zero-rated, so the invoice shows sales tax at 0% rather than the standard rate. Export invoices are usually issued in the agreed foreign currency and supported by customs and shipping documents. The exact paperwork and refund rules are set by the FBR, so confirm them with your tax adviser or clearing agent.
Can I make a sales tax invoice with a free online invoice generator?
You can use a generator for the layout. Our Pakistan preset includes PKR, NTN and STRN fields and lets you set the tax rate per invoice. It produces a PDF, not an FBR-integrated digital invoice, so it does not add an FBR invoice number or QR code. If you fall under FBR's digital invoicing or integrated retailer rules, you must use an integrated system instead.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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