Pakistan's Federal Board of Revenue (FBR) has made electronic invoicing mandatory for registered businesses under SRO 69(I)/2025. If you are new to digital invoicing or trying to understand what the system actually requires, this guide covers everything — from what digital invoicing is, to how to get set up, to what happens at submission time.
FBR digital invoicing is the requirement that covered businesses generate sales invoices in a machine-readable format and transmit them electronically to FBR's PRAL (Pakistan Revenue Automation Limited) gateway at the point of sale. This replaces manual paper invoices with a real-time digital record that FBR can verify instantly.
The system works through FBR's API gateway at gw.fbr.gov.pk. Your invoicing software connects to this gateway using API credentials issued by FBR, and each invoice is submitted as a structured data packet that FBR validates and assigns an FBR invoice number to.
The digital invoicing mandate applies to:
If you are registered for sales tax and have an NTN, assume you are in scope and verify with your tax consultant. FBR is progressively expanding the mandate — businesses that are not currently required to comply may become required as thresholds change.
The PRAL gateway is FBR's electronic invoicing server. It has two environments:
gw.fbr.gov.pk/di_data/v1/di/validateinvoicedata_sb — for testing. No real invoices are recorded here.gw.fbr.gov.pk/di_data/v1/di/postinvoicedata — live submissions that create official FBR invoice records.You should always test on sandbox first before going live. A correctly validated sandbox invoice gives you confidence that your setup, credentials, and invoice data are correct before real invoices are affected.
PRAL Technical Specification V1.12 is the technical document that defines exactly how every invoice must be structured to be accepted by FBR's gateway. It covers:
Your invoicing software must implement this specification correctly. If it does not, your invoices will be rejected regardless of how accurate your commercial data is.
FBR defines 28 scenarios to cover different types of transactions. Each scenario determines which tax treatment applies and what fields are required. The scenarios cover combinations of:
Choosing the wrong scenario — even if all other fields are correct — results in rejection. Your software should make scenario selection clear and guide you to the right choice based on your transaction type and buyer.
An HS code (Harmonized System code) is an internationally standardised numerical code that classifies every product. FBR requires an HS code for every line item on every digital invoice. The HS code determines:
There are 8,521 HS codes in FBR's system. Each one is mapped to a specific UoM — if your invoice uses the wrong UoM for a given HS code, it is rejected. Panther FBR Enterprise has all 8,521 HS codes pre-loaded with their correct UoMs and auto-fills them when you select a product.
iris.fbr.gov.pk if you are not already registeredWhen you submit an invoice to FBR's gateway, the following happens in real time:
A successful submission creates an official FBR record. The FBR invoice number should be printed on the customer's receipt. This is what makes the transaction official under Pakistani sales tax law.
Yes — you can build and review invoices offline. An internet connection is only required at the moment you validate and submit to FBR's gateway. This is important for businesses in areas with unreliable connectivity, or for counter staff who need to process sales quickly without waiting for a network response.
Panther FBR Enterprise works fully offline for invoice creation and only requires connectivity at submission time.
Once an invoice is submitted and an FBR number is returned, keep records of:
FBR may audit your invoice records at any time. Your software should maintain a searchable history of all submitted invoices and their FBR responses.
Panther FBR Enterprise V10.1 is a Windows desktop application built specifically for Pakistani businesses to comply with FBR's digital invoicing requirements. It implements PRAL Technical Specification V1.12 and SRO 69(I)/2025 in full, covering:
The 7-day free trial includes full access to all features and FBR sandbox connectivity. Download it at fbr.pecsglobal.com or contact us on WhatsApp at +92 307 3812493 if you have questions about your specific setup.