How to Pay an FBR Penalty: PSID, CPR and What to Do After a Digital Invoicing Notice (2026)
An FBR penalty is paid with a PSID, not a bank transfer. How to make the slip, pay it, and keep the CPR that proves the money reached FBR.
The short version
This page is for a business that has been fined by FBR over digital invoicing and now wants to pay. The payment has three steps: make a PSID, pay it, keep the CPR.
You cannot pay FBR by sending money to a government bank account. Every tax payment in Pakistan starts with a PSID (Payment Slip ID — a payment reference number FBR creates before you pay). The number is usually 17 digits. It tells the bank who is paying, how much, under which tax, and for which month. Without a PSID no bank can accept an FBR payment.
After the bank takes your money, FBR issues a CPR (Computerized Payment Receipt — the official receipt showing the payment reached the government). The CPR is your proof, not the bank statement. Send it to the officer with your reply to the notice.
Before you pay, read the notice properly
Never pay a figure you only heard on the phone. Log in to IRIS at iris.fbr.gov.pk and open the notice or the order. Note three things: the section of law, the amount, and the tax period (the month the case belongs to).
A penalty and a default surcharge are not the same thing. A penalty is a fine for breaking a rule. A default surcharge is an extra charge for paying tax late, much like interest. Some orders carry both, as separate lines. Pay the total the order states, not a round figure.
If the notice only asks for an explanation and fixes no amount, do not pay anything yet. Reply first. 'Received an FBR Digital Invoicing Notice? What It Means and What to Do' walks through that reply.
If the amount looks wrong, or you cannot tell which case the notice is about, ask before you pay. Money sent under the wrong head is slow and painful to move.
Step 1: make the PSID
There are two doors into the same room. Both end with a PSID.
Inside IRIS 2.0: log in at iris.fbr.gov.pk, open the Payments menu and choose Create Payment. Pick the tax, then the payment nature or head, then the tax period and the amount. Submit. IRIS creates the slip straight away.
On FBR's older payment portal: log in at e.fbr.gov.pk. From the top menu pick e-Payments, then Sale Tax. On the left panel choose the payment month and year. Click Sales Tax under Create Payment Slip. Select your Collectorate, type the amount under Details of Payment, choose the payment mode, then press Create and Confirm. The slip opens with the PSID printed on it.
Three fields decide whether your money lands in the right place: the tax, the head, and the tax period. Copy all three off the notice, not from memory. A wrong head is the most common reason a business pays and the case still shows unpaid.
The slip does not stay open forever. It carries a valid-till date, commonly seven days in IRIS 2.0. Check the date printed on your own slip. If it expires unpaid, nothing is lost, because no money moved. Just make a fresh one.
Step 2: pay the PSID
Once you hold the number, you do not need FBR's website again to pay it. Any of these work.
Internet or mobile banking. Look for Government Payments, FBR or Tax Payment inside your bank's app, then enter the PSID.
ATM. Most machines on the 1LINK network carry a tax or government payment option.
Bank counter. Print the slip and pay by cash, cheque or pay order at a National Bank of Pakistan branch, or at another authorised bank.
Mobile wallets. Easypaisa and JazzCash accept FBR payment slips under their government payment sections.
App, ATM and wallet payments usually appear in FBR's system the same day. A counter payment can take one to three working days. Do not make a second slip because the first has not appeared yet. Two paid slips mean you paid twice.
Step 3: collect the CPR and send it in
The CPR appears after your bank passes the money on. There are two ways to reach it.
From your own account: log in to IRIS, open the Payments tab, find the payment and open or download the receipt. On e.fbr.gov.pk the same thing sits under the payment search, with a Print CPR button on the confirmed slip.
Without logging in: FBR's online verification pages carry a PSID and CPR check. Enter the PSID, answer the captcha, and the receipt against it is shown.
Save the CPR the same day. Keep it in one folder with the notice, the order and your reply. Sales tax records must be kept for six years, and a penalty file is part of that record.
Then attach the CPR to your reply in IRIS. Paying quietly and telling nobody is how a settled matter stays open on FBR's side.
Five mistakes that leave the money uncredited
Wrong head. The payment goes through, sits under some other heading, and the case stays unpaid. Read the head off the notice.
Wrong tax period. A penalty for March paid into June is money in the wrong month. It has to be moved, and moving it needs the tax office.
Letting the slip expire. Make the PSID when you are ready to pay, not days ahead.
Two slips for one bill. If the first payment is slow to show, wait two working days and check the verification page before creating another.
Never sending the CPR. The officer cannot see what you have not filed. Attach it to the reply.
Paying is not the same as fixing it
A paid penalty closes one bill. It does not make your business compliant.
The duty behind the fine is still there. Every sales tax invoice must go to FBR first. It comes back with an IRN (Invoice Reference Number — the unique number FBR gives each invoice) and a QR code. Only then can you hand it to the buyer. Stay outside the system and the next default earns a fresh penalty, normally a larger one. 'FBR Digital Invoicing Penalties in 2026: Fines, Deadlines and How to Stay Compliant' sets out the ladder.
If the real problem was invoices going up late rather than not at all, read 'What Happens If an FBR Digital Invoice Is Generated Late? Backdating, Penalty and the Fix (2026)'.
If the portal is what stopped you — a token, the sandbox, or posts that keep failing — the support routes are listed in 'PRAL Digital Invoicing Helpline & Support: CRM Portal, FBR Helpline Numbers and What to Use When'. FBR's national helpline is 051-111-772-772.
Digi Invoice posts each invoice to FBR and stores the IRN against it, so the next notice can be answered from a list instead of a search. Create your free account, post a test invoice in the sandbox first, then switch to live.
Difficult words in this guide
PSID (Payment Slip ID) — the payment reference FBR makes before you pay. The bank needs it to accept the money.
CPR (Computerized Payment Receipt) — the receipt FBR issues after the bank passes the money on. This is your proof of payment.
Tax period — the month a sales tax case belongs to. Sales tax runs month by month.
Payment head — the box in FBR's system that says what the money is for. The wrong head hides a real payment.
Default surcharge — an extra charge for paying tax late, similar to interest. It is separate from a penalty.
IRN (Invoice Reference Number) — the unique number FBR gives every digital invoice once it is accepted.