Glossary
FBR digital invoicing glossary
The terms you'll meet when setting up FBR e-invoicing in Pakistan, defined in plain English.
Updated 26 September 2026
- Annexure-C
- The part of the monthly sales tax return that lists sales. FBR's FAQs say a digital invoice is required for all sales reported in Annexure-C.
- Bearer token (security token)
- The secret credential issued to a business through FBR's portal that authorises its software to call PRAL's Digital Invoicing API. Separate tokens are used for sandbox and production; PRAL's documentation gives them five-year validity.
- Chapter XIV (Sales Tax Rules, 2006)
- The chapter of the Sales Tax Rules on licensing of integrators, issuance of electronic sales tax invoices and integration of registered persons — substituted by SRO 69(I)/2025.
- CNIC
- Computerised National Identity Card number (13 digits). Used in place of an NTN to identify individuals, including unregistered buyers, on an invoice.
- DI API (Digital Invoicing API)
- The REST/JSON API operated by PRAL on FBR's gateway, used by invoicing software to validate and post electronic invoices in real time. How integration works.
- Debit note
- A document that adjusts a previously issued invoice. Digital invoicing supports debit notes as a document type; the Finance Act 2026 introduced an electronic adjustment mechanism for debit and credit notes.
- Digital invoicing (e-invoicing)
- FBR's mandatory system in which sales-tax-registered businesses issue invoices through integrated software that reports each invoice to FBR in real time. Complete guide.
- Digital Invoicing logo
- Official FBR artwork that must be printed on each digital invoice alongside the QR code. Requirements.
- FBR
- Federal Board of Revenue — Pakistan's federal tax authority, which administers sales tax and the digital invoicing regime.
- FBR invoice number (IRN)
- The unique number FBR's system assigns to an invoice when it is accepted. It must be printed on the invoice and is encoded in the QR code. Often called the IRN (invoice reference number).
- Further tax
- Additional sales tax charged on supplies to persons who are not registered, in cases specified by law. It is reported as a separate field in the digital invoice.
- HS code
- Harmonized System code — the international product classification. Every line item on an FBR digital invoice needs a valid HS code, and each HS code accepts specific units of measure.
- IRIS
- FBR's online tax portal (iris.fbr.gov.pk), used for registration and returns and to request digital-invoicing integration and tokens. PRAL & IRIS explained.
- Licensed integrator
- Any person licensed by FBR to provide an electronic invoicing system for integrating registered persons. Integration must go through one; PRAL provides it free of cost.
- NTN
- National Tax Number — the taxpayer identifier used for sellers and registered buyers on digital invoices.
- PRAL
- Pakistan Revenue Automation (Pvt.) Ltd — FBR's IT company. It operates the Digital Invoicing API and acts as a free licensed integrator.
- Production environment
- The live environment in which invoices are legally reported to FBR. Access requires a production token, issued after sandbox testing.
- QR code (FBR)
- The code printed on each digital invoice that encodes its FBR invoice number. PRAL's specification prescribes Version 2.0 (25×25) at 1 × 1 inch. Verified with the Tax Asaan app.
- Rule 150Q
- The Sales Tax Rules provision under which FBR notifies the persons who must integrate. SRO 709(I)/2025 was issued under Rule 150Q(2).
- Sale type
- The category of a supply on a digital invoice — for example goods at standard rate, third-schedule goods, reduced rate, exempt or zero-rated. It determines the applicable rate and validation rules.
- Sandbox
- PRAL's test environment. Businesses submit test invoices for the scenarios that apply to their activity and sector before receiving a production token.
- Scenario (sandbox)
- A numbered test case (SN001 onwards) in PRAL's sandbox covering a particular invoice type or tax treatment. The scenarios you must pass depend on your business activity and sector.
- Section 33 (Sales Tax Act, 1990)
- The section listing offences and penalties. Serial 25A sets the escalating penalty for failing to integrate — Rs 500,000, then Rs 1m, Rs 2m and Rs 3m at 15-day intervals. Calculator.
- SRO
- Statutory Regulatory Order — a notification through which FBR issues or amends rules, e.g. SRO 69(I)/2025 and SRO 709(I)/2025.
- SRO schedule / item serial number
- Fields that identify the notification and item under which a reduced rate or exemption applies. Required on digital invoice lines that use such a concession.
- STRN
- Sales Tax Registration Number — issued to persons registered under the Sales Tax Act, 1990.
- Tax Asaan
- FBR's official mobile app. Among other things, it verifies digital invoices by scanning their QR codes.
- Third Schedule goods
- Goods listed in the Third Schedule to the Sales Tax Act, on which sales tax is charged on the printed retail price. They have their own sale type and fields on a digital invoice.
- Tier-1 retailer
- A category of retailer defined in the Sales Tax Act that must integrate its point-of-sale systems with FBR. POS integration vs digital invoicing.
- Unit of measure (UoM)
- The unit in which an item is sold (e.g. kilograms, numbers/pieces). Must be a unit FBR accepts for the item's HS code.
Get FBR-compliant before your next audit.
Start your 15-day free trial today. Free integration, full features, zero commitment.