Finance template
Sales Invoice — Pakistan (with Sales Tax)
Quick answer
A compliant sales invoice template including NTN, sales-tax registration number, and tax breakdown. When to use it: For every sale of goods or taxable services — required for proper bookkeeping, tax input claims, and B2B customers.
| Fill in 1 | Your business name, NTN & STRN |
|---|---|
| Fill in 2 | Customer name & NTN |
| Fill in 3 | Invoice number & date |
| Fill in 4 | Line items, quantity, rate |
| Fill in 5 | Sales-tax rate |
What's in it — and why
Supplier NTN & STRN
A valid Sales Tax Invoice must show the seller's NTN and Sales Tax Registration Number (STRN). Without the STRN the document is not a tax invoice and the buyer cannot claim input tax.
Buyer NTN / Registration status
The buyer's NTN/STRN identifies whether they are a registered person. Sales to unregistered buyers may attract Further Tax, so status must be recorded.
Sequential serial number & date
Section 23 requires a serial number on every invoice. Numbers must be unbroken and sequential so FBR can reconcile output tax; gaps invite audit questions.
Value excl. tax, rate and tax amount shown separately
The taxable value, the sales-tax rate and the tax charged must be stated separately (not just a gross figure) for the invoice to be input-tax-claimable.
Further Tax line
When supplying to an unregistered person, Further Tax at the prescribed rate is chargeable in addition to standard sales tax; omitting it shifts liability to the supplier.
Withholding-tax note
Government bodies and other withholding agents deduct sales-tax/income-tax at source; flagging this lets the buyer compute net payable and the supplier reconcile its tax credit.
Provincial Sales Tax on Services
Services are taxed by the provincial revenue authorities (SRB/PRA/KPRA/BRA), not federal FBR. Service invoices must apply the correct provincial rate and registration.
The template
Copy the text below (or download a Word copy) and replace everything in [BRACKETS].
================================================================
TAX INVOICE
================================================================
(Issued under Section 23 of the Sales Tax Act, 1990)
SUPPLIER (SELLER)
----------------------------------------------------------------
[SUPPLIER COMPANY NAME]
[Registered Business Address, City, Postal Code]
NTN: [SUPPLIER NTN] STRN: [SUPPLIER SALES TAX REG. NO.]
Phone: [PHONE] Email: [EMAIL]
BUYER (RECIPIENT)
----------------------------------------------------------------
Name: [BUYER COMPANY / CUSTOMER NAME]
Address: [BUYER ADDRESS, CITY]
NTN: [BUYER NTN] STRN: [BUYER STRN (if registered)]
Buyer Status: [ ] Registered [ ] Un-registered
----------------------------------------------------------------
Invoice No.: [SERIAL NO. e.g. INV-2026-0001] (sequential, unbroken)
Invoice Date: [DD-MMM-YYYY]
P.O. / Reference: [BUYER PO NO. / CONTRACT REF]
Payment Due: [DD-MMM-YYYY]
================================================================
LINE ITEMS
+----+--------------------------+-----+------+-------------+------------+
| # | Description / HS Code | Qty | Unit | Rate (PKR) | Value(PKR) |
+----+--------------------------+-----+------+-------------+------------+
| 1 | [ITEM DESCRIPTION] | [Q] | [U] | [UNIT RATE] | [AMOUNT] |
| 2 | [ITEM DESCRIPTION] | [Q] | [U] | [UNIT RATE] | [AMOUNT] |
| 3 | [ITEM DESCRIPTION] | [Q] | [U] | [UNIT RATE] | [AMOUNT] |
+----+--------------------------+-----+------+-------------+------------+
TOTALS
----------------------------------------------------------------
Value of Supply (excl. Sales Tax) ........ PKR [SUBTOTAL]
Less: Discount (if any) ................... PKR [DISCOUNT]
Taxable Value ............................. PKR [TAXABLE VALUE]
Sales Tax @ [RATE %] ...................... PKR [SALES TAX AMOUNT]
Further Tax @ [RATE %] (unregistered buyer) PKR [FURTHER TAX]
Provincial Sales Tax on Services @ [RATE %] PKR [PST AMOUNT]
------------------------------------------------------------
INVOICE TOTAL (incl. all taxes) ........... PKR [GRAND TOTAL]
------------------------------------------------------------
Amount in words: [AMOUNT IN WORDS] Rupees Only.
WITHHOLDING (for buyer's information)
----------------------------------------------------------------
If the buyer is a withholding agent, applicable sales-tax /
income-tax withholding may be deducted at source at [RATE %]
and deposited with FBR. Net payable after WHT: PKR [NET PAYABLE].
PAYMENT DETAILS
----------------------------------------------------------------
Bank: [BANK NAME] Title: [ACCOUNT TITLE]
Account/IBAN: [IBAN] Branch: [BRANCH]
TERMS & CONDITIONS
----------------------------------------------------------------
1. Payment due within [N] days of invoice date.
2. Goods/services remain property of supplier until paid in full.
3. Claims/discrepancies must be notified within [N] days.
4. This is a computer-generated invoice; valid without signature,
or signed below as required.
_____________________ _____________________
Prepared by Authorised Signature & Stamp
================================================================Relevant Pakistani law
- Sales Tax Act, 1990 (Section 23 — Tax Invoices)
- Sales Tax Rules, 2006
- Income Tax Ordinance, 2001 (withholding provisions)
- Sindh Sales Tax on Services Act, 2011 / Punjab Sales Tax on Services Act, 2012 (for services)
Related on BuzIntel
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