FBR Digital Invoicing for Courier, Cargo & Logistics Companies (2026)

This guide is for courier companies, cargo and freight businesses, and logistics firms in Pakistan. It explains, in simple words, when you must send your bills to FBR, and whether FBR or your province collects the tax on your service.

One fact first. FBR's notification SRO 1852(I)/2025 puts extra focus on couriers that carry goods people order online. A separate 2026 draft, SRO 288(I)/2026, also lists courier and cargo services for online integration with FBR. Digital Invoicing is FBR's system that records every bill in real time, the moment you issue it.

Two numbers to keep in mind. If a registered business that should be in the system stays out, the penalty starts at Rs 500,000 under the Sales Tax Act 1990. And every real bill you post gets a unique FBR number — the IRN (Invoice Reference Number — the unique number FBR gives each invoice) — plus a QR code (a square barcode a customer can scan to check the bill is real).

Being in scope depends on your tax registration, not on the size of your fleet. If your company holds an active registration for sales tax on goods, or for services with your province, you are on the phased plan and must record your bills.

Courier and cargo work is a service, so most firms are registered with a provincial authority, not only with FBR (more on this in the next section). SRO 1852(I)/2025 gives special attention to couriers that move parcels for online shops. A courier delivering goods people bought online is clearly part of the plan.

A very small, unregistered bike or van delivery service that is below the tax limit is not required to integrate yet. It joins only after it registers, or after FBR or the province notifies it. If you are not sure, read our guide 'Who Is Exempt from FBR Digital Invoicing?'.

This is the biggest confusion for courier and cargo owners. Courier, cargo and logistics are services. In Pakistan, tax on services is mostly collected by the provinces, not by FBR.

If you work in Sindh, the Sindh Revenue Board (SRB) taxes your service. In Punjab it is the Punjab Revenue Authority (PRA), in Khyber Pakhtunkhwa the KPRA, and in Balochistan the BRA. Each one has its own rate and its own e-invoicing rules. Confirm your current rate with your provincial authority or tax adviser, because rates change over time.

FBR still matters in two cases. First, if you work in Islamabad Capital Territory (ICT — the federal capital area), services there are taxed by FBR, so you use FBR Digital Invoicing. Second, if you also sell goods — for example packing material or fuel — the goods side is a federal FBR matter. Our guide 'FBR vs Provincial E-Invoicing: SRB, PRA and KPRA' explains which system fits you.

Many couriers do more than carry parcels. They collect cash on delivery (COD — the buyer pays cash to the rider when the parcel arrives) and later pass that money to the online shop. This makes the courier a payment intermediary (a company that moves money between a buyer and a seller).

SRO 1852(I)/2025 names online marketplaces, payment intermediaries and couriers for digitally ordered goods together. If you handle COD for online sellers, FBR wants that flow recorded. What you invoice is your service — the delivery charge and any COD or handling fee — not the price of the goods inside the parcel.

The online shop has its own duty to invoice the goods it sells. You only invoice your service. To see the seller's side of the same parcel, read our guide 'FBR Digital Invoicing for Online Sellers & E-commerce'.

A courier or cargo bill lists a service, not a shelf item. On each bill you show the service description (parcel delivery, freight, warehousing), the rate, and the tax worked out on your charge.

If your customer is a business — say an online shop or a factory that ships daily — ask for its NTN (National Tax Number — the 7-digit tax number). With a valid invoice and IRN, that business can claim back the tax it paid (input tax). For a one-time walk-in sender with no tax number, mark the buyer as 'Unregistered'; a wrong buyer type makes the invoice fail.

Many firms bill per consignment (one parcel or shipment) at the counter and also send monthly account bills to big clients. In FBR's test list a service sale is scenario SN019, and a service where federal excise is charged in sales-tax mode is scenario SN018. Show fuel surcharge, handling or insurance as separate lines so the tax on each is clear. Our guide 'Goods vs Services in FBR Digital Invoicing' shows how service lines differ from goods.

You do not need to memorise scenarios. For the parts that fall under FBR — services in Islamabad Capital Territory, or any goods you sell — Digi Invoice builds the line, works out the tax, and posts the bill to FBR's Digital Invoicing system. You get the IRN, the QR code and a clean printable invoice back in seconds.

For a courier that posts hundreds of consignments a day, speed matters. You can save your rate list once and bill fast at the counter, or import a whole day's consignments together — our guide 'FBR Digital Invoicing Bulk Upload' shows how.

Ready to start? Create a free account and post your first FBR-compliant courier or cargo invoice the same day.

IRN (Invoice Reference Number) — the unique number FBR gives your invoice after you post it. No IRN means the bill is not valid for FBR.

Provincial sales tax on services — tax on services collected by a province (SRB, PRA, KPRA or BRA), not by FBR. Most courier work falls here.

ICT (Islamabad Capital Territory) — the federal capital area, where FBR, not a province, taxes services.

COD (Cash on Delivery) — the buyer pays cash to the rider when the parcel arrives; the courier later pays the seller.

Consignment — one parcel or shipment handed over for delivery. Couriers often bill per consignment.