Pakistan requires a verifiable unique FBR invoice number on every taxable or exempt supply
- Jurisdiction
- 🇵🇰 Pakistan
- Tax
- Sales Tax
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 26 June 2026
- Instrument
- PK-FA-2026
- Authority
- Federal Board of Revenue, Government of Pakistan
- Systems
- Invoicing, ERP, Tax engine
- Verified
- Fetched from official source · high confidence
Every registered person in Pakistan making a taxable or exempt supply, including those issuing advance receipt invoices.
Pakistani registered persons should prepare invoicing systems to obtain and print a verifiable unique FBR invoice number and to support the new advance receipt invoice type, and watch for the FBR notification setting the start date.
InvoicingERPTax engine
The Finance Act, 2025 (Act No. 7 of 2025), published in the Gazette of Pakistan (Extraordinary) on 26 June 2026, amends section 23(1) of the Sales Tax Act 1990 so that every registered person making a taxable or exempt supply must issue a tax invoice — including a new "advance receipt invoice" document type — bearing a verifiable and unique FBR invoice number generated through the electronic invoicing system. The Act provides that the FBR invoice number condition applies from a date to be notified separately by the Board.
What changed in detail
The Finance Act, 2026 (Act No. XLI of 2026), published in the Gazette of Pakistan (Extraordinary), Part I on 26 June 2026, amends section 23(1) of the Sales Tax Act 1990.
Under the amended provision, every registered person making a taxable or exempt supply must issue a tax invoice bearing a verifiable and unique FBR invoice number generated through the electronic invoicing system. The amendment also introduces a new document type, the advance receipt invoice.
The Act provides that the FBR invoice number condition applies from a date to be notified separately by the Board, so the obligation is enacted but not yet commenced.
What it means
Extending the numbering requirement to exempt supplies is the wide part. Businesses that assumed exempt output sat outside e-invoicing — education, health, certain food and agricultural supplies — are now in scope for the invoice document even though no tax is charged on it. That is a systems change in places that have never touched the e-invoicing stack.
The advance receipt invoice is the second thing to build for: it is a distinct document type, not a variant of the tax invoice, and systems that model advances as a payment record rather than an invoice will need a new object.
Commencement is unset, which makes this a build-now, switch-on-later item. The risk of waiting for the notification is that the notification is usually short.