Annexure-A After Digital Invoicing (2026): Your Purchase Register, Input Tax and the Missing-Invoice Problem

Annexure-A is the purchase list inside your monthly sales tax return. It is where you claim back the sales tax your suppliers charged you.

Digital invoicing changed who fills that list. Your supplier fills it now, not you.

This guide shows how it fills and the four reasons a claim gets thrown out.

It also covers what to do when an invoice you paid for never shows up.

Your monthly sales tax return has two main lists. Annexure-C is your sales. Annexure-A is your purchases.

Annexure-C carries the invoices you issued to buyers. Annexure-A carries the invoices you received from suppliers.

Three dates run every month. Annexure-C is due on the 10th. The payment is due on the 15th. The return itself is due on the 18th.

Output tax is the sales tax you charged your buyers. Input tax is the sales tax your suppliers charged you.

You subtract input tax from output tax and pay FBR the difference. So every rupee sitting in Annexure-A is a rupee you do not have to pay again.

That is why this one annexure decides your cash position each month. Our guide How Digital Invoicing Feeds Your Sales Tax Return (Annexure-C) in 2026 covers the sales side of the same return.

FBR's own walkthrough of the annexures is unpacked in FBR Digital Invoicing User Manual (PRAL v1.6) Explained in Plain Words (2026).

Before digital invoicing, you typed every purchase into Annexure-A by hand. You worked from the paper invoices in your file.

Now your supplier posts the invoice to FBR the moment they issue it. FBR accepts it and gives it an IRN (Invoice Reference Number — the unique number FBR puts on every accepted invoice).

That same invoice then appears in your Annexure-A, already filled in, with your NTN on it.

Read that again, because it is the whole change. You are no longer the person who decides what goes into your purchase list. Your supplier is.

If your supplier posted the invoice correctly, your claim is waiting for you. If they did not post it at all, there is nothing to claim.

So IRN and Input Tax Adjustment: Why Your Buyers Need FBR-Verified Invoices matters to you as a buyer too.

Section 7(2)(i) of the Sales Tax Act 1990 sets the basic test. You cannot deduct input tax unless you hold a tax invoice in your name and bearing your registration number.

Almost every rejected claim fails one of four checks.

One: the invoice never reached FBR. No IRN means no entry in Annexure-A and no valid claim, however real the goods were.

Two: the NTN on the invoice is wrong. The invoice exists, it just landed in somebody else's purchase list. One wrong digit does this.

Three: the supplier is not integrated, or is not active on the ATL (Active Taxpayer List — FBR's public list of taxpayers in good standing). Our guide How to Check a Supplier Before Claiming Input Tax: FBR Invoice, ATL & Registration Checks (2026) walks through both checks.

Four: you did not pay through the bank. For an invoice above Rs 50,000, section 73 requires payment through a banking channel within 180 days. Cash breaks the claim. See Udhaar (Credit Sales) and FBR Digital Invoicing: The Section 73 Rule — Rs 50,000, Bank Payment and 180 Days (2026).

Government buyers add one more step, because they withhold part of the tax before paying you. Selling to a Government Department: FBR Digital Invoicing, Sales Tax Withholding and FTN Buyers (2026) sets out how that lands in your return.

Do not type it in by hand and hope. A manual entry that FBR's own record does not support is the fastest route into an audit.

Work through three checks in order, and do them before the 18th.

First, ask the supplier for the IRN and the QR code, then scan it. If it verifies, the invoice is with FBR and the problem is elsewhere. How to Verify an FBR Digital Invoice shows the scan.

Second, ask which NTN they typed. If it is wrong, the invoice is sitting in a stranger's Annexure-A and only the supplier can fix it.

Third, if they posted it to the wrong buyer or with the wrong value, the fix is a credit note and then a fresh invoice. Debit Notes and Credit Notes in FBR Digital Invoicing explains which one applies.

You are not stuck with one month. If you miss a claim, the Act lets you take it in the return for any of the six succeeding tax periods.

So a purchase from March can still be claimed as late as September. After that window closes, the money is gone.

A claim can be completely valid and still not pay out in full this month. Section 8B is the reason.

Input tax above 90% of your output tax cannot be adjusted in that period. The extra is carried forward to the next months.

A worked example. Your output tax for the month is Rs 200,000. You may adjust at most Rs 180,000 of input tax now. If your input tax was Rs 195,000, the remaining Rs 15,000 carries forward.

There is a harder version for retailers. Under section 8B(6), a Tier-1 retailer that has not integrated loses 60% of its adjustable input tax. A Tier-1 retailer is a large retailer FBR defines by size, chain outlets and electricity bill.

That is the part worth reading twice. Integration is no longer only a paperwork duty. It sits directly on the tax you pay.

There are penalties waiting on the other side of the same rule. FBR Digital Invoicing Penalties in 2026: Fines, Deadlines and How to Stay Compliant sets out what non-integration costs.

Annexure-A — the purchase list in your monthly sales tax return, where you claim input tax.

Annexure-C — the sales list in the same return, where your issued invoices appear.

Input tax — the sales tax your supplier charged you, which you subtract from what you owe.

Output tax — the sales tax you charged your buyers.

IRN — Invoice Reference Number, the unique number FBR gives an invoice once it is accepted.

ATL — Active Taxpayer List, FBR's public list of taxpayers in good standing.