How to Add a Sales Tax Invoice in IRIS Manually: FBR Manual Invoice Generation (2026)
Step-by-step: add a sales tax invoice in IRIS using FBR's manual invoice generation mode, what each box means, its limits, and when software is easier.
What this guide tells you
In short: IRIS (FBR's online tax portal at iris.fbr.gov.pk) lets you type a sales tax invoice by hand and get an FBR invoice number and QR code for it. This is called Manual Invoice Generation. This guide shows the steps, what each box means, and where the manual route falls short for a busy shop.
Manual entry is free. It is one of the two official ways to issue an FBR digital invoice; the other is API integration (a connection that lets your billing software talk to FBR's system directly). Under SRO 709(I)/2025, dated 22 April 2025, every corporate and non-corporate sales tax registered person must issue invoices digitally, and SRO 1852(I)/2025 of 24 September 2025 sets the phase dates. Missing your date carries a penalty that starts at Rs 500,000.
Whichever route you use, a valid bill must carry an IRN (Invoice Reference Number — the unique number FBR gives every invoice) and a QR code (the square barcode a buyer can scan to check the bill is real). A bill without an IRN is not a valid FBR digital invoice, and the buyer cannot claim input tax on it (input tax — the sales tax a registered business subtracts from what it owes).
Before you start: what you need
You need three things. First, an active sales tax registration (an STRN — the Sales Tax Registration Number FBR gives a registered business). Second, your IRIS login — the same NTN or CNIC and password you use to file returns. Third, one-time enrolment in Digital Invoicing inside IRIS, where you pick the mode 'Manual Invoice Generation' instead of 'API Integration'.
Enrolment asks for your business nature (manufacturer, importer, distributor, wholesaler, retailer, service provider or other) and your sector. Our guide 'IRIS Digital Invoicing Portal: Login, Enrolment, Search & Cancel (2026 Walkthrough)' shows every enrolment screen, and 'How to Register for FBR Digital Invoicing (Step by Step)' covers the full sign-up.
Keep the buyer's details ready: NTN or CNIC (NTN is a 7-digit tax number; CNIC is the 13-digit identity card number), business name, province and address. For each product, know its HS code (Harmonised System code — an international product number FBR uses to name the item) and the unit you sell it in. Our guide 'HS Codes in FBR Digital Invoicing: A Practical Guide' explains how to find the code.
Step by step: adding the invoice in IRIS
Step 1 — Log in to IRIS and open the Digital Invoicing tab on your dashboard. Step 2 — Choose the option to create a new invoice. Pick the invoice type: 'Sale Invoice' for a normal sale, or 'Debit Note' when you are adding to a bill you already posted. Step 3 — Enter the invoice date in year-month-day form. The date cannot be in the future.
Step 4 — Fill the buyer section: NTN or CNIC, name, province, address, and registration type — 'Registered' if the buyer holds a sales tax registration, 'Unregistered' if not. Your own seller details come from your profile. Step 5 — Add each product as a separate line: HS code, description, rate (for example 18%), unit of measure (UoM — how you count the item, such as pieces, KG or litres), quantity, value before tax, and the sales tax amount. Add further tax (the extra charge on sales to unregistered buyers) when it applies.
Step 6 — Check the totals and submit. FBR validates the bill (validates — checks every box against its rules) and, if all is well, returns the FBR invoice number and QR code on the spot. Step 7 — Export the PDF from the invoice list and print it. The printed bill must show the QR code at 1 inch by 1 inch and the FBR Digital Invoicing logo. If a box is wrong, FBR shows an error code instead of a number; our guide 'FBR Digital Invoicing Error Codes: The Complete Reference (0001–0402)' explains each one in plain words.
The limits of the manual route
Manual entry is honest and free, but it is slow. Every line is typed by hand, so a shop that writes 30 or 40 bills a day spends hours on the portal. There is no product list to pick from, no saved buyers, and no automatic tax sum — you work out the sales tax yourself and FBR rejects the bill if the figure does not match its formula (error 0104 is the common one).
Corrections are also harder. FBR allows changes only within 72 hours of posting, and its own user manual says the cancel and edit tool on the portal works for invoices sent through DI integration. So a wrong manual bill usually needs a debit or credit note instead. Our guide 'FBR STGO 01 of 2026: Invoice Amendment, Cancellation & the 72-Hour Rule' explains the window.
There is no offline mode either. If the internet drops while you type, the bill is not saved, and you start again. And your records live only in the portal — you must still keep your own copy for six years, as our guide 'FBR Digital Invoicing Record-Keeping: Six-Year Retention, Digital Signatures & Audit Readiness (2026)' explains.
Manual entry vs invoicing software: which one for you?
Manual entry suits a very small business: a few invoices a week, one or two regular buyers, and simple 18% goods. If that is you, the portal is enough, and it costs nothing.
Software makes sense the moment volume grows. A platform like Digi Invoice saves your products with HS codes and your buyers with NTNs once, works out sales tax and further tax for you, posts the bill to FBR's system, and stores the IRN and QR code with the record. It also flags mistakes before FBR does. Private licensed integrators may charge, but FBR caps the fee at Rs 10 per invoice, and PRAL's own connection is free; our guide 'Free FBR Digital Invoicing Software: What PRAL Gives Free vs What Paid Platforms Add (2026)' compares both.
Many shops that start manual switch later. The switch is easy: register on Digi Invoice, connect your FBR token (the 5-year security key FBR issues at enrolment), and start posting. Our guide 'How to Make an FBR Digital Invoice: Step by Step (2026)' shows the software route from start to finish, and if you have a backlog of bills, 'FBR Digital Invoicing Bulk Upload: Excel/CSV Import & Handling Many Invoices (2026)' shows how to post many at once. Ready to try it? Create a free account today.
Difficult words in this guide
IRIS — FBR's online tax portal where you file returns and, under the Digital Invoicing tab, can type invoices by hand.
Manual Invoice Generation — the mode in IRIS where you enter each invoice yourself instead of sending it from software.
IRN (Invoice Reference Number) — the unique number FBR gives your bill after you post it; without it the bill is not valid.
API integration — a connection that lets your billing software send invoices to FBR's system automatically.
Licensed integrator — a company FBR has approved to connect businesses to Digital Invoicing; PRAL is the free one.