FBR Invoice Template & Format: Sales Tax Invoice 2026

Updated October 2026. In short: an FBR invoice template has three parts. A header about the seller and the buyer, one line for each thing you sold, and a block of details FBR sends back after you post it. Get all three right and the bill is valid.

This guide names every field in the order it appears. You can print the checklist at the end and keep it by the counter.

There is no Word or Excel file to download from FBR. The format is a list of required fields, not a fixed page design, so two compliant invoices can look quite different and both be correct.

The header is filled once per invoice. It carries the invoice type, which is either 'Sale Invoice' or 'Debit Note', and the invoice date written as year-month-day, for example 2026-09-17. Any other date shape is rejected.

Then come the seller's details: business name, NTN or CNIC, province and address. An NTN (National Tax Number) is seven digits. A CNIC (the national identity card number) is thirteen digits. Nothing else is accepted, and no dashes or spaces.

The buyer side needs the same four details plus one more: the buyer registration type, which is either 'Registered' or 'Unregistered'. This one field changes the tax on the bill, so it is worth care. Our guide 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' explains both sides.

Your own invoice number is separate from FBR's number. It must be alphanumeric, with a dash only between parts, like Inv-001. A dash at the start or the end is refused.

Every product or service gets its own row. Never merge two different items into one row to save typing; FBR checks each row on its own.

Each row needs the HS code, a product description, the rate, the unit of measure and the quantity. An HS code is an international product number FBR uses to name the item. The unit of measure must be one FBR allows for that HS code, or the row is rejected. Our guide 'HS Codes in FBR Digital Invoicing: A Practical Guide' shows how to find both.

Then come the money boxes: the value of the sale excluding sales tax, the sales tax amount, any tax withheld at source, further tax, extra tax, federal excise duty and any discount. Most of these are zero on an ordinary sale, but the field still has to be there.

Last on the row is the sale type. These are the words that tell FBR what kind of sale this is: goods at standard rate, exempt goods, third schedule goods and so on. The sale type decides which of the money boxes above may carry a number.

You do not type this part. FBR returns it, and it must be printed on the invoice you hand the customer.

First is the IRN (Invoice Reference Number — the unique number FBR gives each invoice). It is a long number tied to your registration, and a bill without one is not a valid digital invoice. Our guide 'Invoice Reference Number (IRN) in FBR Digital Invoicing' explains how it is built.

Second is the QR code — the square barcode a buyer can scan to check the bill is real. FBR specifies Version 2.0, a 25 by 25 grid, printed at one inch by one inch. Print it smaller and a phone camera may fail to read it.

Third is the FBR Digital Invoicing logo, which must appear on the printed invoice. 'FBR Digital Invoicing Logo & QR Code: Print Rules, Sizes and Where to Get Them' has the sizes and the source, and 'The FBR Invoice QR Code (Version 2.0) Explained' covers what the code actually holds.

Here is a worked example with made-up names and numbers. A yarn trader in Faisalabad sells to a registered weaving unit in Lahore. Use it to check your own bill layout, box by box.

Header: Sale Invoice · date 2026-10-10 · your invoice number Inv-0457 · seller: Example Yarn Traders, NTN 1234567, Punjab, Faisalabad · buyer: Example Weaving Unit, NTN 7654321, Punjab, Lahore · buyer registration type: Registered.

Line 1: cotton yarn, HS code 5205.1200, unit KG, quantity 500, rate 18%, value excluding sales tax Rs 200,000, sales tax Rs 36,000 (200,000 × 18%), sale type goods at standard rate.

Line 2: packing cartons, HS code 4819.1000, unit 'Numbers, pieces, units', quantity 100, rate 18%, value excluding sales tax Rs 15,000, sales tax Rs 2,700 (15,000 × 18%), same sale type.

Totals: value excluding sales tax Rs 215,000 · sales tax Rs 38,700 · invoice total Rs 253,700. Further tax, extra tax and federal excise duty are 0 on this bill, because the buyer is registered and both items are standard-rate goods.

Now change one field. If the same buyer were unregistered, further tax (an extra charge on sales to unregistered buyers, commonly about 4% of the value excluding sales tax) adds about Rs 8,600. The invoice total then becomes about Rs 262,300. The layout stays the same; only the numbers in the boxes change.

After posting, FBR returns the IRN for Inv-0457. You print it with the 1-inch QR code and the FBR Digital Invoicing logo. The HS codes here are only examples, so always pick yours from FBR's own HS code list. 'How to Make an FBR Digital Invoice: Step by Step (2026)' shows how to post a bill like this one.

This is where most rejections happen. The same field is required on one kind of sale and must be left empty on another.

On an exempt, reduced-rate or zero-rated line, the extra tax box must be empty — empty, not the number zero. A zero there returns error 0091. On any rate that is not 18%, the schedule reference and the item serial number are both required, or you get error 0077.

On third schedule goods, such as branded soap or shampoo, the tax is worked out on the printed retail price rather than on your selling price. So the retail-price box carries the value and the ordinary value box stays at zero. Tax withheld at source must be either zero or exactly equal to the sales tax; a part amount is refused.

The sums themselves are checked too. If your tax figure does not match value times rate, FBR returns a calculated-tax error. 'How Sales Tax Is Calculated on an FBR Digital Invoice: The Formulas FBR Actually Validates' lists every formula FBR applies.

A few things people worry about are not required at all. There is no fixed paper size, no compulsory colour, and no rule that the invoice must be in Urdu or English only.

A rubber stamp and a hand signature are not what makes a digital invoice valid. The IRN and the QR code do that. You can still stamp it if your buyers expect it.

You also do not need a different layout for each sale type. The same template carries every kind of sale; only the values inside the boxes change.

And you cannot delete a posted invoice to fix a mistake. You raise a credit note to reduce it or a debit note to add to it, as our guide 'Debit Notes and Credit Notes in FBR Digital Invoicing' describes.

Header: invoice type · invoice date as year-month-day · your business name, NTN or CNIC, province and address · buyer business name, NTN or CNIC, province and address · buyer registration type · your own invoice number.

Each item row: HS code · description · rate · unit of measure · quantity · value excluding sales tax · sales tax · tax withheld at source · further tax · extra tax · federal excise duty · discount · retail price where it applies · schedule reference and item serial where the rate is not 18% · sale type.

After posting: the FBR invoice number (IRN) · the Version 2.0 QR code at one inch square · the FBR Digital Invoicing logo.

If a field on this list is blank on your current invoice, that is the field to fix first.

You can keep any design you like. But a bill typed in Excel or Word and printed straight away is not a valid FBR digital invoice. It has no IRN, because FBR never saw it.

If your business is in scope for digital invoicing, every sale has to be posted to FBR first. FBR checks the fields, gives back the IRN, and only then do you print. The Excel or Word file can still hold your own layout, but the IRN, the QR code and the FBR Digital Invoicing logo must come from the posted record.

There are two ways to post. Low-volume sellers can use PRAL's free portal and type each bill by hand. Busier sellers use software that sends the same fields through FBR's Digital Invoicing API (the link that lets software post invoices to FBR directly). 'Free FBR Digital Invoicing Software 2026: PRAL vs Paid' compares both routes.

A simple test: if your printed bill has no IRN and no scannable QR code, it is still the old paper format. Fix that before anything else.

Take one printed bill and walk down the checklist below, box by box. Most problems show up in under five minutes.

Then test it the way your buyer will. Scan the QR code with FBR's Tax Asaan app. A valid bill shows the same IRN, date and amounts that are printed on it. If the scan fails, the code may be printed too small. It must be one inch square.

Your buyer can also check by SMS to 9966. 'FBR Invoice Verification (2026): QR, SMS 9966 and IRIS' shows all three methods and what each result means for input tax (the tax your buyer claims back on the purchase).

You do not have to hold all of this in your head. Digi Invoice builds the compliant layout for you. It captures the header and item detail, checks the rules above before the bill is sent, then prints the IRN, QR code and logo on every invoice and PDF.

Save each product once with its HS code, unit of measure and sale type, and every future bill fills its own boxes. Mistakes get caught before FBR sees them, which is far cheaper than a rejection during a busy day.

Not set up yet? 'How to Register for FBR Digital Invoicing (2026): Step by Step on IRIS' walks through enrolment, then create a free account and print your first correctly formatted invoice today.

Need help setting up your invoice layout? Contact Digi Invoice on WhatsApp 0300 8680363, Monday to Saturday, 10 AM to 5 PM.

IRN (Invoice Reference Number) — the unique number FBR gives your bill after you post it. A bill without one is not a valid digital invoice.

QR code — the square barcode on the bill. FBR requires Version 2.0, a 25 by 25 grid, printed one inch by one inch.

HS code — an international product number used to name an item. FBR checks that your unit of measure is allowed for the code you pick.

Sale type — the words that tell FBR what kind of sale this is, such as standard rate, exempt or third schedule. It decides which tax boxes may carry a number.

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