FBR Digital Invoice Sample (2026): A Filled-In Example Explained Line by Line
A complete FBR digital invoice sample with real numbers: seller, buyer, HS code, 18% sales tax, further tax, IRN and QR code, each explained simply.
What this sample shows you
This page shows one full FBR digital invoice, filled in with example numbers. We go through it box by box, so you can match it with your own bill. The business names and numbers below are made up for teaching only.
The sample uses the standard sales tax rate of 18%. A sale of Rs 200,000 (before tax) to a registered buyer carries Rs 36,000 sales tax, so the buyer pays Rs 236,000. If the same buyer is not registered, further tax (an extra sales tax on sales to unregistered buyers, commonly 4%) adds Rs 8,000 more.
An invoice is only an FBR digital invoice after it is posted to FBR and comes back with an IRN (Invoice Reference Number — the unique number FBR gives every invoice). Until then it is just a draft. For the full list of required fields, read 'FBR Digital Invoice Format: What a Sales Tax Invoice in Pakistan Must Contain (2026 Template)'. This page is the worked example that goes with it.
The sample invoice, top to bottom
Header. Invoice type: Sale Invoice. Invoice date: 2026-09-30. FBR only accepts the date as year-month-day. Your own invoice number: INV-0142. It can use letters and numbers, with a dash only between parts.
Seller. Name: Al-Noor Tiles (example). NTN: a 7-digit number, for example 1234567. NTN means National Tax Number. Province: Punjab. Address: the business address as it appears on IRIS (FBR's online tax portal).
Buyer. Name: City Builders (example). Registration type: Registered. NTN: another 7-digit number. Province: Sindh. The province matters because it tells FBR where the goods go.
Item line. HS code: 6907.2100 (an example code for ceramic floor tiles). The HS code is the international product number FBR uses to name the item; always use the one that fits your own product. Description: Ceramic floor tiles 60x60. Sale type: Goods at standard rate. Rate: 18%. Unit of measure: square metre (the unit must be one FBR allows for that HS code). Quantity: 400. Value excluding sales tax: Rs 200,000.
Tax boxes. Sales tax applicable: Rs 36,000 (200,000 × 18%). Further tax: 0, because the buyer is registered. Extra tax: empty. Sales tax withheld at source: 0. Total value: Rs 236,000. FBR checks this sum itself and rejects the line if the numbers do not match.
The same sale to an unregistered buyer
Now change one box: the buyer registration type becomes Unregistered, and the buyer gives a 13-digit CNIC (national identity card number) instead of an NTN.
Sales tax stays Rs 36,000. Further tax is added on top: about 4% of Rs 200,000, which is Rs 8,000. The buyer now pays Rs 244,000. The unregistered buyer also cannot claim input tax (the sales tax already paid, which a registered business subtracts from the tax it owes).
Good software fills further tax on its own when the buyer is unregistered. 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' explains when to use each type. For the exact maths FBR checks on each line, see 'How Sales Tax Is Calculated on an FBR Digital Invoice: The Formulas FBR Actually Validates'.
What FBR adds after you post it
When you press post, your software sends the invoice to FBR through an API (a connection that lets two software systems talk to each other). If every box passes, FBR replies in seconds with the IRN. Your printed or PDF invoice must then show three new things.
1. The IRN, in full. 2. A QR code (a small square barcode) that holds the invoice details, so anyone can scan it. 3. The FBR Digital Invoicing logo. Sizes and print rules are in 'FBR Digital Invoicing Logo & QR Code: Print Rules, Sizes and Where to Get Them'.
Your buyer can scan the QR code or check the IRN to confirm the bill is real. 'How to Verify an FBR Digital Invoice (2026): QR Code, SMS 9966, IRIS and Input Tax Checks' shows how. If a posted invoice has a mistake, STGO 01 of 2026 allows changes within 72 hours; after that you correct it with a debit note or credit note instead.
You do not have to type these boxes by hand every time. Digi Invoice keeps your products, HS codes and buyers saved, works out the tax, checks each line against FBR's rules before posting, and prints the IRN, QR code and logo for you. You can create a free account and try it in the sandbox (FBR's free practice system where test invoices do not count as real).
Difficult words in this guide
IRN — Invoice Reference Number, the unique number FBR gives each invoice it accepts.
HS code — the international product number that tells FBR what item you sold.
Further tax — an extra sales tax charged when the buyer is not registered for sales tax.
Value excluding sales tax — the price of the goods before any sales tax is added.
QR code — a square barcode on the invoice that a phone can scan to check the bill.
For more terms, see 'FBR Digital Invoicing Dictionary — 25 Key Terms Explained'.