Sales Tax in Pakistan
These are the headline Sales Tax rates in force in Pakistan today. Apply the rate that fits each line; some goods and services use a reduced or zero rate.
- rate (Standard)
- 18%
Tax IDs and registration
- NTN
- Show your NTN on the invoice when you are registered.
- Company register
- Federal Board of Revenue (FBR)
Numbers, dates and currency
- Currency
- PKR
- Number format
- 1,234.56 (comma for thousands, point for decimals)
- Date format
- for example 28/07/2026
What every invoice must include
Wherever you invoice, these details are expected. FreeBillGen fills them in for you.
- Your business details
- Legal name, address and tax or VAT number.
- Customer details
- The buyer name and address (and their tax number for B2B cross-border).
- A unique invoice number
- Sequential, with no gaps, so each invoice is identifiable.
- Invoice date
- The issue date, plus the supply date when it differs.
- Line items
- A description, quantity and unit price for each line.
- Tax per rate
- The rate applied and the tax amount, grouped by rate.
- Totals
- The net total, the tax total and the gross total payable.
- Currency
- The currency of the amounts, especially for cross-border invoices.
E-invoicing in Pakistan
Structured e-invoices are mandatory for businesses here. FreeBillGen exports a compliant Peppol or Factur-X file, free.
See the full Pakistan e-invoicing rules
Invoicing in Pakistan FAQ
What must an invoice include in Pakistan?
An invoice should carry your details and tax number, the customer details, a unique invoice number and date, a line-by-line description with quantities and prices, the Sales Tax rate and amount, and the net, tax and gross totals.
What is the Sales Tax rate in Pakistan?
The standard Sales Tax rate in Pakistan is 18%. Reduced and zero rates apply to some categories.
Do I need to send e-invoices in Pakistan?
Yes. Structured e-invoicing applies to businesses in Pakistan. FreeBillGen exports the compliant Peppol or Factur-X file for free.