FBR digital invoicing
For businesses nationwide filing with the Federal Board of Revenue.
Start here
FBR digital invoicing in Pakistan: a plain guide for business owners
What FBR digital invoicing really is, who has to comply, what changes on the invoice itself, and the two honest ways to connect. Read this one first if you are new to the topic.
GuideHow to connect your POS to FBR digital invoicing, step by step
The practical walkthrough: registration, sandbox testing, going live, and what to check on your first stamped invoice.
GuideFBR digital invoicing: cost, penalties and deadlines, explained
What connecting actually costs, what happens if you are late, and how the phased deadlines work.
News & updates
FBR digital invoicing enforcement in 2026: what changed
A July 31 compliance deadline, green channel removal for non-compliant importers, more auditors, and new proposed penalties. What actually changed this year.
Draft regulationSRO 288(I)/2026: FBR's draft rules for online integration of businesses
What the draft proposes, why it is not yet in force, and what to actually do while it is still a draft.
Explainers
What is an FBR invoice reference number (IRN)?
Where the IRN comes from, why it appears on every accepted invoice, and what it means when one is missing.
ExplainerWhy FBR digital invoices now need a QR code
What the QR code actually contains, who scans it, and why verification moved from after the sale to the moment of it.
ExplainerHS codes on FBR invoices, explained
What an HS code is, how it decides your tax rate, and where to find the right one for your products.
TroubleshootingWhich IP address do you actually whitelist
It is the outbound public IP of the server calling FBR, not your office connection or the POS terminal.
IntegrationDo you need a static IP for FBR digital invoicing?
Why FBR and PRAL require a whitelisted static IP before you can go live, and where a first-time integration usually gets stuck on it.
IntegrationFBR digital invoicing sandbox testing, explained
What FBR's sandbox scenarios check, why they gate your production token, and what to expect during this step.
TroubleshootingFBR debit notes against your software debit notes
Why the two do not always mean the same thing, and what to check before you submit.
ExplainerDebit notes and credit notes in FBR digital invoicing, explained
What each one is, when it is used, and FBR's specific reference-number rule for debit notes.
Troubleshooting & by business type
How to check whether FBR digital invoicing is down or working
How to tell an FBR outage from a problem with your invoice, token or internet, with uptime and response times measured by checking FBR every five minutes.
ReferenceFBR error codes, all 108 explained
Every sales and purchase rejection code published in the DI API specification, with what each one actually means.
TroubleshootingWhy FBR invoices get rejected, and how to avoid it
Based on FBR's own validation error codes, not guesswork. The same handful of mistakes account for most rejections.
GuideFBR digital invoicing for retailers, wholesalers and manufacturers
The rules are the same document for everyone. What actually matters day to day is not.
Product updates
Invoicing software already connected to FBR
Axiom Square handles submission, QR codes and record keeping for you, so you can enter an invoice and get on with your day.
See Axiom SquarePRA digital invoicing
For Punjab service businesses filing with the Punjab Revenue Authority.
Start here
PRA eIMS penalties: what the law says and what was reported
From 1 July 2026 failing to issue a tax invoice costs Rs 500,000, then Rs 1 million. The figures in the Punjab Finance Act 2026, set beside the ones in the August news reports.
NewPRA sales tax rates for restaurants, hotels and marriage halls
Restaurants and hotels now charge 8 percent on card, wallet and QR payments and 16 percent otherwise. Marriage halls and a dozen other services moved from 5 to 8 percent.
NewHow to verify a PRA invoice or restaurant receipt
Type the invoice number into PRA's own page and see whether the receipt exists in its records. What the page shows and what it means when nothing is found.
2026 updateWhat is PRA eIMS, who it applies to, and what changed in August 2026
The Electronic Invoice Monitoring System explained, with the gazette notification that split the threshold into Rs 6 million for restaurant services and Rs 10 million for everything else, and a careful account of the August 2026 move against handwritten receipts.
GuideWho has to integrate with PRA, by business type
Restaurants, hotels, marriage halls, salons, gyms, consultants and agencies. Two questions decide it, and your industry only settles which of the two thresholds you are measured against.
GuidePRA eIMS setup: you have your POS ID, here is how to start submitting invoices
For Punjab service businesses that already have a POS ID and access token. Setting up your business profile and services, sandbox testing, and going live, plus a straight answer on sales tax withheld by some clients.
Income tax filing
Tax calculators
Salary tax calculated slab by slab for 2026-27 and 2025-26, with your effective and marginal rate shown separately. More calculators shipping through the year.
ExplainerFiler and non filer in 2026, and why the late filer category is gone
The Finance Act 2026 removed the middle tier, and the section 114C restrictions you have read about have never been notified. What the statute actually says today.
CorrectionAn NTN does not make you a filer
Registration under section 181 and appearing on the Active Taxpayer List are two different things, and confusing them is expensive.
GuideHow to become a filer in Pakistan
What being on the Active Taxpayers List actually changes, and the steps to get there from a standing start.
GuideNTN registration, what it is and how to get one
The number that precedes every other filing service, the two routes to obtain it, and what you need to hand.
GuideFBR notices explained, and what to do when a 114(4) arrives
What the notice means, how long you have, what happens if you ignore it, and the sections that govern each step.
GuideThe return deadline, and what the surcharge now costs you
The section 182A surcharge for individuals rose to PKR 25,000, and there is an undertaking route that almost nobody covers.
ReferenceIncome tax slabs, 2027 and 2026 compared
Both tax year tables side by side, how a slab actually works, and the section 4AB surcharge the tables do not show.
GuideTax on salary, and why deduction at source is not filing
What section 12 treats as salary, how your employer computes the deduction under section 149, and why you still file.
ReferenceWithholding tax, every live provision mapped
Which sections exist, which were repealed, how to tell final from minimum from adjustable, and the Tenth Schedule uplift.
ExplainerThe Active Taxpayer List, and why it now updates daily
How SRO 1638(I)/2024 replaced the old weekly cycle, how you get on and back on, and what being off it costs you.
GuideSales tax registration, who must and how it works
Section 14 of the Sales Tax Act 1990, the cottage industry conditions, and the verification steps that catch people out.
GuideLate filing, what it actually costs in rupees
The section 182 penalty formula, the Finance Act 2026 change to its base, and the section 182A surcharge, quantified.
GuideRental income tax, now the separate rate table is gone
What counts as rent under section 15, the deductions in section 15A, and withholding under section 155.
GuideOverseas Pakistani tax filing, residency and relief
The section 82 residency test after the 120 day rule was repealed, and the relief available to property owning non residents.
RepealedSection 7E, repealed by the Finance Act 2026
The deemed income charge on immovable property is gone. What it did, how the litigation ended, and why tax year 2026 still matters.
CorrectionIs a Roshan Digital Account tax free?
The concessions attach to returns on money already in the account, never to money deposited into it.
GuideLocal income and export income are taxed differently
Which regime applies is decided by how the money reaches you, not by the kind of work you did. Mixing them is costly.
GuideFreelancer tax, export proceeds and PSEB
Business income under section 18, the section 154A export regime, and the 0.25 percent PSEB rate now extended to 2029.
CorrectionSection 65F, and what happened to the IT export credit
It did not expire in 2026. The clause was omitted by the Finance Act 2022, and its own end date read 2025.
CorrectionPSEB registration alone does not get you 0.25 percent
Registration is a condition of eligibility. The step that applies the rate happens at your bank, not at PSEB.
GuideIT export tax, section 154A and the 0.25 percent rate
The final tax regime for IT and IT enabled services exports, the conditions that make it final, and the option to opt out.
LocalTax filing and compliance in Lahore, how we work
How an engagement actually runs, from the first call to a filed return, for businesses and individuals in Lahore.
Cost, integrators and ERP
FBR digital invoicing software compared
Thirteen products and the free PRAL route, with published prices, bulk upload, PRA support and who each one suits.
GuideWhat FBR digital invoicing actually costs
The real cost components, what FBR itself charges, and what the total looks like across a year at different invoice volumes.
GuideHow to choose a licensed FBR integrator, and why you can now use more than one
STGO 01 of 2026 permits engaging more than one licensed integrator. What to check before you sign with any of them.
IntegrationWhich Odoo FBR module should you use, and when do you need a custom connector
What the off the shelf modules cover, where they stop, and the point at which a custom connector becomes the cheaper option.
FBR and PRA together
Provincial sales tax on services, all five compared
Punjab, Sindh, Khyber Pakhtunkhwa, Balochistan and Islamabad in one place: rates, the negative list switch, and who gets the tax across provinces.
Bridge guideDo you need FBR digital invoicing, PRA invoicing, or both?
Goods are federal, services are provincial, and plenty of businesses sell both. A decision tree for which regime applies to you, and what owing compliance to both authorities actually involves.
Invoicing software already connected to PRA
PraTax handles submission, QR codes and record keeping for Punjab service businesses, so you can enter an invoice and get on with your day.
See PraTaxCommon questions
Do I need FBR digital invoicing, PRA invoicing, or both?
If you issue sales tax invoices for goods you are inside FBR digital invoicing, and that deadline has already passed. If you supply taxable services in Punjab above the rule 3 turnover threshold you are inside PRA eIMS. A business that sells both, such as a salon with a retail counter, is inside both regimes at once and needs two separate integrations.
Does FBR charge anything to connect?
No. Under rule 150XO(2) of the Sales Tax Rules 2006 no fee is payable by the Board or its field formations. What you pay for is software, a one time integration, possibly a static IP, and your own people's time.
What is the difference between being a filer and having an NTN?
An NTN is an identifier; being a filer means your name is on the Active Taxpayer List on the day a transaction happens. Having an NTN does not put you on the list, and since 2015 an individual's CNIC number is their NTN.
When is the income tax return due?
For tax year 2026, the year ended 30 June 2026, the return is due on 30 September 2026 for anything other than a company, which covers salaried individuals, sole proprietors and associations of persons.
Why do so many published guides give the wrong dates and rates?
Because the underlying notifications keep being replaced, and superseded figures stay readable on official pages long after they stop applying. Each guide here names the provision it relies on and the date it was last verified, so you can check it rather than take it on trust.