FBR Digital Invoicing for Marble, Granite and Stone Dealers in Pakistan (2026)

This page explains FBR digital invoicing for marble factories, granite traders, and tile and slab dealers. It shows the tax rate, the HS codes to use, how to bill by square foot, and one full invoice example.

Marble, granite and other building stone are normal standard-rate goods. A registered seller charges 18% sales tax on the sale value and must post every sales invoice to FBR in real time. Under SRO 1852(I)/2025 (dated 24 September 2025), the last group of sales tax registered businesses had to be live by 31 December 2025. Since the Finance Act 2026, a business that is still not integrated (connected to FBR's system) faces a Rs 1 million penalty, and up to Rs 5 million more if the failure goes on.

Most stone lines use three HS codes (an 8-digit product number that tells FBR what you sold): 2515 for marble blocks and rough slabs, 2516 for granite blocks and rough slabs, and 6802 for cut and polished stone, such as tiles, slabs, steps and kitchen tops. Crushed stone and bajri (gravel) fall under 2517.

This guide is general information, not tax advice. Rates and rules can change, so confirm your case with FBR or your tax adviser.

Marble factories and cutting units. A factory that cuts blocks into slabs and polishes them is usually a manufacturer for sales tax, because it turns one article into a new one. Manufacturers were among the first groups named for digital invoicing. 'FBR Digital Invoicing for Manufacturers and Factories in Pakistan (2026)' explains what that means.

Wholesale and retail stone dealers. If you hold an STRN (Sales Tax Registration Number), every sale must be a digital invoice with an IRN (Invoice Reference Number — the unique number FBR gives every invoice) and a QR code. This covers sales to builders, contractors, tile shops and home owners. Builders who buy from you have their own guide: 'FBR Digital Invoicing for Construction: Builders, Developers & Building-Material Suppliers (2026)'.

Units that used a special scheme. In the past, some small marble units paid sales tax through a fixed amount added to their electricity bill, under a special procedure. If your unit was on such a scheme, ask FBR or your adviser whether it still covers you today. Once you are registered and selling at the normal rate, each sale goes through digital invoicing.

Importers and exporters. Imported granite and Italian or Spanish marble pay sales tax at the port. When the importer sells them on, the sale is posted to FBR as a digital invoice. Exports of Pakistani onyx and marble are zero-rated (taxed at 0%, so no sales tax is charged), but they still need proper records.

Use the right unit. FBR checks the UoM (unit of measurement — the unit the quantity is counted in). Stone is sold by square foot, but FBR's list uses metric units such as square metre, kilogram and piece. Change your square feet to the unit FBR allows for that HS code, or the invoice is rejected. One square metre is about 10.76 square feet. 'UoM in FBR Digital Invoicing: Picking the Right Unit of Measurement (2026)' shows how to find the right one.

Pick the right buyer type. Mark the buyer as Registered or Unregistered. For an unregistered buyer, further tax (an extra tax, commonly about 4% of the value before sales tax) usually applies on top of the 18%. The sandbox tests (FBR's free practice system where test invoices do not count as real) are usually SN001 for a registered buyer and SN002 for an unregistered buyer. 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' shows how to fill it.

Worked example. A dealer sells 1,000 square feet of polished granite slab (HS 6802) at Rs 450 per square foot to a registered builder. That is about 92.9 square metres. Value before tax: 1,000 x Rs 450 = Rs 450,000. Sales tax at 18%: Rs 81,000. Invoice total: Rs 531,000. The software sends this to FBR, gets the IRN back in seconds, and prints it with the QR code and the FBR Digital Invoicing logo.

Cutting, polishing and fitting. If you charge for cutting, edge polishing or delivery on the same bill, it is normally part of the sale value and taxed at 18% with the stone. 'Freight, Delivery and Packing Charges on an FBR Invoice (2026): Do You Charge Sales Tax?' explains why. Fitting work done at the buyer's site can be a service taxed by the province, so ask your adviser if you bill it separately.

Breakage and wastage. Slabs crack in cutting and transport. Keep a simple record of broken pieces, so your stock and your posted invoices still make sense if FBR asks.

Credit sales. Stone is often sold on udhaar (credit) to builders. The FBR invoice must still be posted when the goods leave your yard, not when the buyer pays. 'Udhaar (Credit Sales) and FBR Digital Invoicing: The Section 73 Rule — Rs 50,000, Bank Payment and 180 Days (2026)' explains the bank-payment rule.

Mixing products on one code. Marble, granite and tiles have different HS codes. If you sell tiles or sanitary ware too, see 'FBR Digital Invoicing for Tiles, Sanitary Ware and Paint Dealers in Pakistan (2026)'. Save each item once with its correct HS code and unit so the software fills it the same way every time.

Digi Invoice lets you save marble, granite and slab items with their HS code, unit and rate once. Each sale is checked before it goes to FBR, posted in real time, and printed with the IRN, QR code and FBR logo. You can start in the sandbox with a free account on the register page, and 'How to Register for FBR Digital Invoicing (2026): Step by Step on IRIS' shows the IRIS steps (IRIS is FBR's online tax portal).

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

UoM (Unit of Measurement) — the unit the quantity is counted in, such as square metre or piece.

Further tax — an extra tax, commonly about 4%, added when you sell to an unregistered buyer.

Zero-rated — taxed at 0%, as with most exports, so no sales tax is charged on the sale.

IRN (Invoice Reference Number) — the unique number FBR gives every invoice it accepts.