Sales tax invoice

A sales tax invoice is the bill a business registered for sales tax gives to its customer. It is more than a receipt. It shows the value of the goods before tax, the rate, the tax amount and the total, along with the seller's tax registration details. A registered buyer uses it as the record of tax paid on purchases.

What it usually shows

• Seller's name, address, NTN and STRN
• Buyer's name and, if registered, their NTN or STRN
• Invoice number and date
• Description and quantity of goods
• Value excluding tax, sales tax rate, tax amount and total

Example

A distributor sells goods worth Rs 200,000 to a registered retailer. Using an 18% rate for this example, the tax is Rs 36,000 and the invoice total is Rs 236,000. The invoice shows all three figures separately. Check the rate that applies to your own goods, because rates and rules change.

Why it matters

Registered businesses file sales tax returns from their invoices. If invoices are missing details, numbered out of order or do not match the sales register, filing becomes slow and errors become likely. Buyers who are registered also expect a proper invoice from their supplier.

How software handles it

Billing software prints the invoice with tax worked out on each line and keeps every invoice in sequence. Taajir prints GST invoices with your logo and terms and has an FBR-style GST report your accountant files from; Taajir does not file the return itself. Restaurants on ArfaPOS Growth or Business send invoices to FBR and print PRA e-invoice receipts with a QR code; see FBR-integrated POS. Our guide to the sales tax invoice in Pakistan covers the format in detail.