FBR Digital Invoicing User Manual (PRAL v1.6) Explained in Plain Words (2026)

In short: FBR publishes an official 'Digital Invoicing User Manual' written by PRAL (Pakistan Revenue Automation Limited — the government company that runs FBR's software). The current version is 1.6, dated 16 April 2026. This guide walks through what each part of the manual says, in everyday words, so you know what FBR expects before you open the PDF.

The manual matters because it is the taxpayer-side rulebook. It explains how to enrol in Digital Invoicing on IRIS (FBR's online tax portal), how to pick PRAL or a licensed integrator (a company FBR has approved to connect your software to its system), how sandbox testing works (sandbox — FBR's free practice system where test invoices do not count as real), and the rules for cancelling or editing an invoice within 72 hours. The v1.6 update added the invoice cancellation process and its checks.

Two numbers from the manual are worth remembering. FBR caps what a private licensed integrator may charge at Rs 10 per invoice, or a retainer of Rs 100,000 per month or Rs 1 million per year. And your access token (the security key FBR issues to your software) is valid for 5 years before it must be renewed.

The manual is a free PDF. Log in to IRIS at iris.fbr.gov.pk, open the Digital Invoicing tab, and look for the help or user-guide link; FBR also lists it under the Digital Invoicing section of fbr.gov.pk. Copies float around on file-sharing sites, but many are old. Check the version number on the first pages: v1.6 (16 April 2026) is the latest we have seen, and its revision note says it added the invoice cancellation process and validations.

The manual has a sister document for developers: the 'Technical Specification for DI API', version 1.12 (24 July 2025). The user manual is about screens and steps; the API spec is about JSON fields and error codes. Our guide 'FBR Digital Invoicing Documentation: DI API Spec, Endpoints & Reference APIs (2026)' covers the developer side. If you are a shopkeeper or accountant, the user manual is the one to read.

A tip: the manual uses the phrase 'Digital Invoicing' throughout, not 'e-invoicing'. Both mean the same system. If a search for 'FBR e-invoicing manual' returns nothing, search 'Digital Invoicing user manual' instead.

The first part of the manual is the one-time sign-up. You log in to IRIS with your NTN or CNIC and password, open Digital Invoicing, and choose an integration mode. There are two: 'API Integration' (your software sends invoices to FBR through a connection) or 'Manual Invoice Generation' (you type each invoice on the portal). Our guide 'How to Add a Sales Tax Invoice in IRIS Manually: FBR Manual Invoice Generation (2026)' covers the second mode.

Next you pick your integrator: PRAL, which is free and includes sandbox testing, or another licensed integrator, whose fee FBR caps at Rs 10 per invoice. Then a technical details form asks for a contact person, phone, email, your software name and version, whether it is cloud or on-premises, and a CRM login (a support account you will use later on PRAL's help desk). You also tick your business nature — manufacturer, importer, exporter, distributor, wholesaler, retailer, service provider or other — and your sector.

Under the PRAL route, the manual describes IP whitelisting: you give one to three IP addresses (the internet address your system sends from), or upload an Excel sheet of addresses up to 1 MB. PRAL's data centre accepts or rejects them within 2 working hours. Our guide 'How to Register for FBR Digital Invoicing (Step by Step)' shows these screens one by one.

After enrolment you get a sandbox token. The manual explains that you must post test invoices for every scenario that applies to your business nature and sector. FBR lists 28 scenarios, SN001 to SN028; a plain goods trader might need six or seven, a retailer more. The portal tracks each one as Eligible, Successful, Pending or Unsuccessful. Our guide 'FBR Digital Invoicing Sandbox Testing Scenarios (SN001–SN028) Explained' lists which ones apply to you.

Once every required scenario shows Successful, the manual says the production token (the real key for live invoices) is generated automatically. Both tokens last 5 years. Keep them secret: anyone holding your token can post invoices in your name. Our guide 'How to Get Your FBR Digital Invoicing Token (Sandbox & Production) in 2026' explains how to store and renew them.

One line in the manual that people miss: the system does not retry a failed upload by itself. If your internet drops while an invoice is being sent, that invoice is not in FBR's system, and you must send it again. Good software keeps the saved bill and lets you resend with one click.

Once live, IRIS shows a Digital Invoicing dashboard. It counts how many invoices you issued (total, sale invoices, debit notes) for a date range and charts their total value in PKR millions by day, month, quarter or year. It is a quick way to check that your software's numbers match FBR's.

The Search Invoice screen lets you filter by FBR invoice number, date range, buyer name, invoice type, amount range and status. The statuses in v1.6 are Valid, Edited, Cancelled, Partially Edited, Partially Cancelled, and Partially Edited & Cancelled. From each row you can export a PDF of the invoice or press the cancel button.

The exported PDF carries FBR's marks: an 'E' beside any item that was edited and a 'C' beside any item that was cancelled, with a footnote explaining both letters. It also shows the FBR Digital Invoicing logo and the 1 × 1 inch QR code that every printed bill must carry; our guide 'FBR Digital Invoicing Logo & QR Code: Print Rules, Sizes and Where to Get Them' has the print specs.

This is the part v1.6 added, and it is strict. Only invoices sent through DI integration can be cancelled or edited on the portal. You have 72 hours from the time the invoice was inserted. The invoice number never changes; a revised invoice keeps the same number and date. Only item lines can be edited — the buyer, seller and date stay locked.

There are more limits. Each item can be edited only once. Once any item is edited, the whole invoice can no longer be cancelled. Invoices already linked to Annexure-C (the sales list in your monthly return) or reported in a filed sales tax return cannot be touched, and invoices move to the return after 72 hours or at month-end, whichever comes first. The invoice date cannot be pushed back more than 3 days before today.

The biggest rule is a monthly budget: all cancellations and edits together may not exceed 10% of last month's total sales value. Once that is used up, no more changes until next month. Our guide 'FBR STGO 01 of 2026: Invoice Amendment, Cancellation & the 72-Hour Rule' explains the legal order behind these limits and what to do when the window has passed (usually a debit or credit note).

The last part of the manual covers support. PRAL runs a help desk at dicrm.pral.com.pk. Licensed integrators log in with their IRIS details; taxpayers and their technical contact use the CRM email and password set during enrolment. Five wrong password attempts block the account, so keep the login safe.

A support case needs a title and description, a priority (High, Normal or Low) and a query type (Integration or Post Integration). You can attach PDF files up to 5 MB each, and every reply appears in a thread on the same case. Typical reasons to open a case: a sandbox token that expired before production was issued, a rejected IP address, or a 'registration is not active' message when posting.

For phone numbers and what to use when, see our guide 'PRAL Digital Invoicing Helpline & Support: CRM Portal, FBR Helpline Numbers and What to Use When'. And if you would rather not manage tokens, scenarios and the manual yourself, Digi Invoice handles enrolment, sandbox testing and live posting for you, and turns FBR's error codes into plain fixes — see 'FBR Digital Invoicing Error Codes: The Complete Reference (0001–0402)'. Create a free account and try it today.

PRAL — Pakistan Revenue Automation Limited, the government company that builds and runs FBR's software and writes the user manual.

IRIS — FBR's online tax portal at iris.fbr.gov.pk, where you enrol in Digital Invoicing and see your invoice dashboard.

Sandbox — FBR's free practice system; test invoices posted there do not count as real sales.

Token — a long secret code FBR issues to your software so it can post invoices in your name; valid for 5 years.

Annexure-C — the list of sales in your monthly sales tax return; once an invoice is in it, it cannot be edited or cancelled.