Issue a Sales Tax Invoice With a Unique FBR Number: What Changes for Registered Businesses in Pakistan

Short answer: The Finance Act 2026 changes section 23 of the Sales Tax Act. A registered person must issue a tax invoice, including an advance receipt invoice, that carries a verifiable and unique FBR invoice number. This covers exempt supplies too. The unique number condition applies from the date FBR notifies, so no date is fixed yet in the Act.

Many registered businesses still issue invoices from their own books or software. The Finance Act 2026 moves toward every invoice being recorded in FBR's system and tied to a number FBR can verify.

We read the amended section 23, with the related definitions, on FBR's own download site on 13 October 2026. We also read the Sales Tax Act as updated to 2025-26 for the old wording. This page explains what changes and what to do now.

Every invoice must carry a verifiable FBR number

The old section 23(1) asked for a serially numbered tax invoice at the time of supply. The Act replaces that wording. The new text requires a tax invoice, including an advance receipt invoice, bearing a verifiable and unique FBR invoice number.

The new wording covers a person making a taxable supply as well as an exempt supply. Under the old text, the duty was written for taxable supplies. Exempt sellers should check whether they are now inside the invoicing rule.

An advance receipt invoice covers money taken before supply

The Act defines an advance receipt invoice as an invoice in the format the Board notifies from time to time. It is the invoice for money you receive before you deliver the goods or service.

The Board may notify a person or a class of persons who are allowed to issue an advance receipt invoice within the notified system. The Act does not list those persons itself. Watch for the FBR notification before you start taking advance payments on invoices.

The electronic invoicing system is now defined in law

The Act adds a definition of an electronic invoicing system. It means a system or mechanism that the Board prescribes or approves for issuing and recording sales tax invoices in electronic form.

Section 23 already lets the Board require any person or class of persons to link their electronic invoicing system to FBR's system for real time reporting, using a licensed integrator. We read that in the updated Act. Our guide on FBR's one electronic invoice for sales tax and excise in Islamabad shows one live notification. See how to verify an FBR POS invoice as a buyer.

Non-compliance can lead to suspension

Section 21(2) lets a Commissioner suspend or blacklist a registered person who has issued fake invoices or committed tax fraud. The Act adds non-compliance with section 23(5) and (6) or section 40C to that list.

Section 23(5) and (6) deal with linking your electronic invoicing to FBR and the licensed integrator. Section 40C deals with tracking, including the electronic way bill for goods in transit. A suspended person's invoices are not accepted for refund or input tax credit, as section 21(3) says in the updated Act.

That is a serious result for your customers, who may lose their input tax. Our guide on what to do if FBR suspends or blacklists your registration explains the steps.

Get ready in five steps

1. Check your invoice software can connect to a licensed integrator.
2. Ask your integrator how the unique FBR number will appear on your invoice.
3. Decide how you will handle advance payments once FBR notifies the format.
4. Train staff to issue only one tax invoice per supply, as the Act still requires.
5. Keep the e-way bill linked to the invoice for goods you move.

The Act also says debit and credit notes will follow a mechanism, including electronic adjustments, that the Board prescribes. Do not issue paper credit notes by habit once that mechanism arrives. Keep records for six years, as our note on keeping sales tax records shows.

Common questions

Do I need a unique FBR invoice number today?

The Act says the condition applies from the time notified by the Board. We found no date in the Act itself.

What is an advance receipt invoice?

It is an invoice in the format the Board notifies, used for money received before supply.

Do exempt suppliers need to issue tax invoices?

The new wording covers a person making a taxable supply as well as an exempt supply. Confirm your own case with FBR.

Can FBR suspend my registration for invoice rules?

Section 21(2) now includes non-compliance with sections 23(5) and (6) and 40C among its grounds, besides fake invoices and tax fraud.

Can I issue two invoices for one supply?

No. The Act still says not more than one tax invoice shall be issued for a taxable supply.

What are credit and debit notes under the Act?

The Act says their issue will be governed by a mechanism, including electronic adjustments, that the Board prescribes.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked on 13 October 2026, Pakistan time. We read sections 2, 9, 21 and 23 as amended by the Finance Act 2026 and the Sales Tax Act as updated to 2025-26, both on FBR's download site. We found no FBR notification yet that fixes the start date for the unique invoice number or the advance receipt format.