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FBR Digital Invoicing Guides

Plain-English answers for Pakistani businesses moving to FBR's Digital Invoicing system — what it is, how integration works, where PRAL fits in, and how it differs from IRIS.

117in-depth guides · updated for 2026

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113 articles

How to Register for FBR Digital Invoicing (Step by Step)

A step-by-step guide to getting your Pakistani business onto FBR Digital Invoicing — from FBR portal registration to posting your first compliant, QR-stamped invoice.

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Who Must Use FBR Digital Invoicing? Requirements & Notifications

FBR is rolling out mandatory digital invoicing in phases through SROs and general orders. Here is who is required, how notifications work, and how to prepare before your deadline.

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Penalties for Not Using FBR Digital Invoicing

What non-compliance with FBR Digital Invoicing can cost a notified business — from monetary penalties under the Sales Tax Act to input-tax and reputational risk — and how to stay clear.

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The FBR Invoice QR Code (Version 2.0) Explained

Every FBR digital invoice must carry a Version 2.0 QR code and the FBR Digital Invoicing logo. Here is what the QR code represents, why it is mandatory, and how buyers use it.

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FBR Digital Invoicing: Sandbox vs Production

FBR provides a sandbox environment for testing and a production environment for live invoices. Here is the difference, why you should test first, and how the two fit together.

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How to Verify an FBR Digital Invoice

Buyers and auditors can check any FBR digital invoice is genuine by scanning its QR code, checking the invoice number on FBR's online portal, or using the Tax Asaan app. Here is how verification works and why it matters.

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3rd Schedule Goods and FBR Digital Invoicing

Third Schedule goods are taxed on their printed retail price, not the transaction value. Here is what that means for your FBR digital invoices and how to get the fields right.

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Zero-Rated vs Exempt Invoices in FBR Digital Invoicing

Zero-rated and exempt sound similar but are treated very differently by FBR. This guide explains the difference and how each is represented on a compliant digital invoice.

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Reduced-Rate Goods in FBR Digital Invoicing

Some goods are taxed at a reduced sales tax rate under specific SROs. Here is how reduced-rate items work on an FBR digital invoice and the field rules that come with them.

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Further Tax and Extra Tax in FBR Invoicing

Further tax and extra tax are additional charges that apply in specific situations — often to unregistered buyers or certain goods. Here is what they are and how they appear on FBR invoices.

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Sales Tax Withheld at Source in FBR Digital Invoicing

Certain buyers must withhold a portion of sales tax at source. Here is how sales tax withholding works, who it affects, and how it is shown on a compliant FBR digital invoice.

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HS Codes in FBR Digital Invoicing: A Practical Guide

Every item on an FBR digital invoice needs a correct HS Code. Here is what HS Codes are, why FBR checks them, the format required, and how to avoid HS-Code validation errors.

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FBR Digital Invoicing Blog & Guides | Digi Invoice