FBR Digital Invoicing for Sports Goods, Sportswear & Toy Shops (2026)

Short answer: if your shop is sales tax registered, the sports goods, sportswear and toys you sell must be billed through FBR's Digital Invoicing system (the real-time billing system, meaning FBR checks and saves each bill the moment you make it). This covers cricket bats, footballs, gloves, jerseys, gym gear, cycles and children's toys.

The rules come from SRO 1852(I)/2025, the notification FBR issued on 24 September 2025 that sets who must join and by when. Under it, the last group of registered businesses had to be in by 31 December 2025. Miss your date and the penalty starts at Rs 500,000. Every bill you post gets an IRN (Invoice Reference Number — the unique number FBR gives each invoice) and a QR code (the square barcode a buyer can scan to check the bill is real).

A very small shop that is below the sales tax limit is not in the system yet. It joins once it registers, or once FBR notifies its group. If you are already registered, read on — the one thing that makes this sector special is how exports are taxed.

Sports goods are a big export business in Pakistan, especially in Sialkot. So many shops and small makers sell two ways: to local customers inside Pakistan, and to buyers abroad (export). The tax is not the same for the two, and this is the key point for your bills.

A local sale of sports goods or toys carries the normal 18% sales tax (always confirm today's rate with your tax adviser, as rates change). An export sale is zero-rated — the tax rate is 0%. Zero-rated does not mean 'no invoice'. You still make a proper digital invoice; you just charge 0% tax, and you can still claim back the input tax you paid on your raw material.

So a Sialkot football maker selling to a UK buyer bills at 0% (export), but the same maker selling to a local club in Lahore bills at 18%. Getting this split right is the whole game. Our guide 'Zero-Rated and Exempt Invoices on FBR Digital Invoicing' explains 0% billing in full.

A normal shop sale inside Pakistan is standard taxable goods. In FBR's test list this is scenario SN001 when the buyer is registered, SN002 when the buyer is unregistered, and SN026 when you sell straight to the public over the counter.

Each product line needs a few fields: the item name, the quantity, the unit of measure (UoM — how you count the item, such as pieces or sets), your selling price, and the tax. Every product also needs an HS code (Harmonised System code — an international product number FBR uses to name the item). Set the right code once per product and Digi Invoice reuses it every time.

When you sell goods to an unregistered walk-in buyer, an extra charge called further tax is usually added on top of the normal tax. The exact figure changes over time, so confirm the current one with your adviser. Our guide 'Registered vs Unregistered Buyers on FBR Invoices' shows both sides.

When you sell sports goods abroad, you use the zero-rate treatment — FBR's scenario SN007, 'Goods at zero-rate', with a rate of 0%. The tax amount on the line is 0. You still post the invoice to FBR and still get an IRN and QR code, just like a local sale.

The good part: because the sale is zero-rated and not exempt, you keep the right to claim back (get a refund of) the input tax you paid on cloth, leather, rubber and other material used to make the goods. Exempt goods lose that right; zero-rated goods do not. That is why export is billed as 0%, not as 'exempt'.

Keep your export papers (the shipping and bank documents) safe, because a refund claim rests on them. Our guide 'How Sales Tax Is Calculated on an FBR Digital Invoice' shows every figure FBR checks on the line.

A toy shop or a general sports shop often sells many small items in one bill — a toy car, a cricket ball, a skipping rope, a water bottle. Most of these are normal standard-rate goods and go on the bill the same way, each with its own HS code and the 18% tax.

If you sell a branded item that carries a printed retail price on the pack, check whether it falls under the Third Schedule, where tax is worked out on the printed price, not your selling price. Most plain sports goods do not; some branded packaged items may. Our guide 'Third Schedule Goods and Printed Retail Price' helps you tell the difference.

One number rule worth knowing: the reduced 5% rate is not allowed once a single item's value crosses Rs 20,000 (FBR error 0079). A costly imported cycle or a premium treadmill simply uses the normal rate.

Sports gear comes back — a wrong bat size, a torn jersey, a faulty toy. You do not delete a posted bill; FBR keeps every one. Instead you raise a credit note against the original to reduce it, or a debit note to add to it. Our guide 'Debit Notes and Credit Notes in FBR Digital Invoicing' walks through it.

On a busy counter you do not want to type each bill by hand. Save your full product list once — every bat, ball, jersey, cycle and toy with its rate and HS code — and bill in a few taps. You can also import many bills together; our guide 'FBR Digital Invoicing Bulk Upload' shows how.

Digi Invoice puts the right amount in the correct box, works out the tax for both local (18%) and export (0%) sales, and posts the bill to FBR. You get the IRN, the QR code and a clean printable invoice back in seconds. Ready to start? Create a free account and post your first FBR-compliant sports or toy invoice the same day.

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

QR code — the square barcode printed on the bill; anyone can scan it to check the invoice is real.

Zero-rated — a sale taxed at 0%. You still make an invoice, and you can still claim back the input tax you paid — unlike exempt goods.

Input tax — the tax you already paid on the material and stock you bought; on zero-rated exports you can claim it back.

HS code (Harmonised System code) — an international product number FBR uses to name each item, like a bat or a toy.

Further tax — an extra charge added when you sell goods to an unregistered buyer, on top of the normal tax.