FBR Digital Invoicing for Aluminium and Glass Dealers and Fabricators in Pakistan (2026)

This page is for aluminium section dealers, glass merchants and the workshops that make windows, doors, shower cabins and shop fronts. It shows how to put your sales on an FBR digital invoice, which HS code and unit to use, and how to bill fitting and cutting charges.

The key facts first. SRO 1852(I)/2025, dated 24 September 2025, brought every sales-tax-registered business into FBR digital invoicing, with the last group due by 31 December 2025. Aluminium sections and sheet glass are normal goods taxed at 18% of your selling price. Aluminium sits in Chapter 76 of the customs tariff and glass in Chapter 70. A registered business that is still not integrated faces a Rs 1,000,000 penalty, up to Rs 5,000,000 if the failure goes on for a month, and its premises can be sealed.

In plain words: each sale to a builder, a contractor or a homeowner must go to FBR in real time. FBR then gives it an IRN (Invoice Reference Number — the unique number FBR gives every invoice) and a QR code (a square barcode anyone can scan to check the bill).

A dealer buys and resells. If you sell aluminium sections by weight or glass sheets as they come from the factory, you are a trader of standard-rate goods. Charge 18% on the price you sell at. In FBR's sandbox (FBR's free practice system where test invoices do not count as real) this is scenario SN001 for a registered buyer and SN002 for an unregistered buyer.

A fabricator makes something new. When you cut, join and fit aluminium and glass into a window, door or partition, you have made a new article. Under the Sales Tax Act 1990, that counts as 'manufacture' (making a new product from materials). A registered fabricator charges 18% on the full price of the finished item. 'FBR Digital Invoicing for Manufacturers and Factories in Pakistan (2026)' explains what changes for a maker.

Many shops do both. That is fine. Put each product on its own line with its own HS code, unit and tax. One invoice can carry a sheet of glass, a few kilos of section and a finished window together.

Fitting at site. If the same invoice includes fixing the window at the customer's building, the charge is part of the sale value and carries 18% with the goods. A separate fitting-only job with no goods may be a service that falls under your province's sales tax on services, not FBR. Ask your tax adviser if you are not sure which side a job falls on.

HS code (the international product number that tells FBR what you sold). Aluminium bars, rods and profiles are under heading 7604. Aluminium doors, windows and their frames are under 7610. Float glass and plain sheet glass are under 7005. Toughened and laminated safety glass is under 7007, and mirrors are under 7009. Use the full 8-digit code for each product. 'HS Codes in FBR Digital Invoicing: A Practical Guide' shows how to find it.

Unit of measure (UoM). Aluminium sections are usually sold in KG. Glass is sold by the sheet or by area. Pick a unit that exists in FBR's UoM list in your software, and use the same unit for the quantity and the price. If area units are not available, bill glass by the piece (sheet) and write the size in the product name. A wrong unit is one of the most common reasons for a rejected line. See 'UoM in FBR Digital Invoicing: Picking the Right Unit of Measurement (2026)'.

Price and tax. Enter the value without sales tax, then 18% on that value. Example: 250 kg of aluminium section at Rs 1,100 per kg is Rs 275,000. Sales tax is Rs 49,500, so the total is Rs 324,500. FBR checks that the tax equals the rate times the value, so round only at the end.

Scrap you buy back. Old windows and aluminium cuttings you buy from customers are scrap. If you sell that scrap to a melter, it also needs a proper invoice. 'FBR Digital Invoicing for Scrap Dealers, Kabaria and Ship-Breaking Yards (2026): Why Steel Mills Now Ask for Your Sales Tax Number' explains the rules.

Registered buyers. Builders and contractors that are sales-tax registered need your IRN to claim input tax (sales tax paid on purchases, which they subtract from the tax they owe). Check their NTN or STRN (the buyer's tax numbers) before you post. A sale to an unregistered buyer can attract further tax (an extra tax on sales to unregistered buyers). 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' covers this.

Credit (udhaar) sales. Builders often pay in parts. Under Section 73 of the Sales Tax Act, a payment above Rs 50,000 must come through a bank, or the buyer can lose input tax. Keep each part payment linked to the right invoice.

Mistakes and returns. Broken glass and wrong sizes come back often. Do not delete the invoice. Within 72 hours you can cancel or change it on IRIS (FBR's online tax portal), as STGO 01 of 2026 allows. After that, issue a credit note that points to the original IRN.

Related pages: 'FBR Digital Invoicing for Hardware Stores, Cement & Building Material Dealers (2026)' for mixed building-material shops, and 'FBR Digital Invoicing for Construction: Builders, Developers & Building-Material Suppliers (2026)' for your biggest buyers.

Digi Invoice saves each section, glass type and finished item with its HS code, unit and rate, so you do not retype them. It checks every line against FBR's rules, posts the invoice and prints the IRN and QR code. Start in the sandbox, then go live. The steps are in 'How to Register for FBR Digital Invoicing (Step by Step)'. Create a free account to begin.

Fabricator — a workshop that cuts and joins aluminium and glass into windows, doors and partitions.

Manufacture — making a new product from materials; it brings a fabricator under the same invoice rules as a factory.

HS code — an 8-digit product number that tells FBR what you sold.

Input tax — sales tax a business paid on its purchases, which it can subtract from the tax it owes.

Credit note — a document that reduces or cancels an earlier invoice and points to its IRN.

For more terms, see 'FBR Digital Invoicing Dictionary — 25 Key Terms Explained'.