How to Create a GST Invoice in Pakistan — Complete Step-by-Step Guide
Creating a GST invoice in Pakistan feels complicated — but it does not have to be. Whether you are a freelancer in Karachi, a small business owner in Lahore, or a service provider in Islamabad, you need to issue proper sales tax invoices to stay FBR-compliant and get paid on time.
This guide covers everything: what GST is in Pakistan, which fields your invoice must include, the correct tax rates, and how to create a professional GST invoice for free — in minutes.
Quick Answer: A valid GST invoice in Pakistan must include your STRN (Sales Tax Registration Number), buyer details, description of goods or services, the applicable tax rate (usually 18%), and the total amount. Create one free at uniqueinvoicegenerator.com — no signup required.
What is GST in Pakistan?
In Pakistan, GST stands for General Sales Tax. The government officially calls it Sales Tax, governed by the Sales Tax Act, 1990. The Federal Board of Revenue (FBR) manages sales tax on goods at the federal level. For services, four provincial tax authorities collect tax:
- SRB — Sindh Revenue Board (Sindh)
- PRA — Punjab Revenue Authority (Punjab)
- KPKRA — Khyber Pakhtunkhwa Revenue Authority (KPK)
- BRA — Balochistan Revenue Authority (Balochistan)
The standard GST rate in Pakistan is 18% on most goods. Service tax rates vary by province.
| Category | GST Rate | Examples |
|---|---|---|
| Standard rate | 18% | Most goods and services |
| Reduced rate | 5% to 10% | Some essential items |
| Zero-rated | 0% | Exports, certain medicines |
| Exempt | No GST | Basic food items, some agriculture |
Who Needs to Issue a GST Invoice in Pakistan?
You must issue a GST invoice if you are registered as a sales taxpayer with FBR or a provincial authority. This applies to:
- Manufacturers, importers, and exporters of taxable goods
- Tier-1 retailers integrated with the FBR Point of Sale (POS) system
- Service providers registered with SRB, PRA, KPKRA, or BRA
- Freelancers and consultants providing taxable services to local clients
Important: If you are a freelancer exporting services to international clients — USA, UK, UAE, etc. — and receiving payment in foreign currency, your services are zero-rated. This means 0% GST. You still issue an invoice but do not add sales tax. See our guide on how to invoice international clients for more details.
Mandatory Fields on a GST Invoice in Pakistan
Under the Sales Tax Rules 2006 and FBR guidelines, every valid FBR-compliant invoice must include these fields:
| # | Field | Details |
|---|---|---|
| 1 | Your Business Name | Full legal name or your name as a sole trader |
| 2 | Your Address | Complete business address including city and province |
| 3 | STRN | Sales Tax Registration Number from FBR — MUST appear on every invoice |
| 4 | NTN | National Tax Number from FBR |
| 5 | Invoice Number | Unique sequential number — e.g., INV-2026-001. Never repeat. |
| 6 | Invoice Date | Date of issue |
| 7 | Buyer Name and Address | Full name and address of your client |
| 8 | Buyer STRN (if registered) | For B2B invoices — allows buyer to claim input tax credit |
| 9 | Description of Goods or Services | Clear and specific description of what you supplied |
| 10 | Quantity and Unit Price | Number of units and price per unit |
| 11 | Taxable Value | Total value before tax is applied |
| 12 | GST Amount | Tax amount shown separately — e.g., 18% of the taxable value |
| 13 | Total Amount Payable | Taxable value + GST = final total |
| 14 | Payment Terms | When and how payment is expected — e.g., Net 30, bank transfer |
How to Create a GST Invoice in Pakistan — Step by Step
Follow these 7 steps to create a proper FBR-compliant GST invoice for free:
Step 1 — Open Unique Invoice Generator
Go to uniqueinvoicegenerator.com. It is free, requires no signup, and works directly in your browser. You can create a professional invoice in under 5 minutes.
Step 2 — Enter Your Business Details
Fill in your business name, address, NTN, and STRN. These details must appear on every GST invoice you issue. If you do not have an STRN, you are likely not required to charge GST — but consult your tax advisor.
Step 3 — Enter Your Client Details
Add your client's full name, address, and their STRN if they are GST-registered. For individual clients or unregistered buyers, only their name and address are required.
Step 4 — Add Invoice Number and Date
Every invoice needs a unique sequential number — for example: INV-2026-001, INV-2026-002, and so on. Never repeat or skip a number. Add the invoice date and the payment due date.
Step 5 — List Your Goods or Services
Describe what you supplied clearly. For goods, include quantity and unit price. For services, describe the work completed and the agreed fee.
Step 6 — Apply the Correct GST Rate
Enter the sales tax rate applicable to your supply. For a full overview of how tax works on invoices, see our guide on how to add tax to an invoice:
- 18% for most goods and services (federal, FBR-registered)
- 13% for services in Sindh (SRB)
- 16% for services in Punjab (PRA)
- 15% for services in KPK (KPKRA) and Balochistan (BRA)
- 0% for exports of services to international clients
The invoice generator calculates the tax amount automatically. You only enter the rate.
Step 7 — Download and Send
Download your invoice as a PDF. Send it to your client by email. Keep a copy — FBR requires you to maintain all invoice records for at least 5 years.
GST Invoice Example — Pakistan
EXAMPLE GST INVOICE:
Business: Ahmed Creative Studio
Address: Block 5, Clifton, Karachi, Pakistan
NTN: 1234567-8 | STRN: 9876543-2
Client: ABC Marketing Pvt Ltd
Address: Gulberg III, Lahore, Pakistan
Client STRN: 1122334-5
Invoice No: INV-2026-015
Invoice Date: June 22, 2026
Due Date: July 22, 2026
Description: Brand Identity Design and Logo Package — 1 Project
Taxable Value: PKR 50,000
Sales Tax @ 13% (SRB): PKR 6,500
Total Amount Payable: PKR 56,500
Payment: Bank Transfer — HBL | Account: 1234567890123
GST Invoice for Freelancers in Pakistan
If you are a freelancer in Pakistan, here is exactly what applies to you:
Freelancers with International Clients — Fiverr, Upwork, Direct
If your client is outside Pakistan and you receive payment in foreign currency — USD, GBP, EUR — your service is an export. Exports are zero-rated, meaning 0% GST. Your invoice to an international client does not need an STRN or tax amount. It just needs your name, the service description, the amount, and your payment details (bank or PayPal).
Freelancers with Local Pakistani Clients
If you provide services to a Pakistani business or individual and you are registered with a provincial tax authority (SRB, PRA, etc.), you must charge the applicable service tax rate and show it on your invoice. If you are not registered — because your income is below the registration threshold — you issue a simple invoice without tax. Check with a tax consultant to confirm your status.
Provincial Sales Tax Rates for Services — Pakistan 2026
| Province | Tax Authority | Rate | Official Site |
|---|---|---|---|
| Sindh | Sindh Revenue Board (SRB) | 13% | srb.gov.pk |
| Punjab | Punjab Revenue Authority (PRA) | 16% | pra.punjab.gov.pk |
| Khyber Pakhtunkhwa | KPKRA | 15% | kpkra.gov.pk |
| Balochistan | Balochistan Revenue Authority (BRA) | 15% | bra.gob.pk |
Always verify current rates on the official authority website — rates may change in the annual federal or provincial budget.
Common GST Invoice Mistakes to Avoid
- Missing STRN — Your STRN must appear on every invoice. Without it, the invoice is not FBR-compliant and your buyer cannot claim input tax credit.
- Repeating invoice numbers — Numbers must be sequential and unique within each financial year. Never reuse or skip numbers.
- Not separating tax — Always show taxable value and GST as separate line items. Never combine them into a single total.
- Wrong tax rate — Verify the correct rate for your specific goods or services. Using the wrong rate can trigger FBR scrutiny.
- No payment terms — Always specify when payment is due. This protects you legally in case of disputes.
- Not keeping records — FBR requires you to keep invoice records for at least 5 years. Store all invoices as PDF files in a secure location.
Create Your Free GST Invoice Now
Unique Invoice Generator lets you create FBR-compliant invoices in minutes. Add your STRN and NTN, apply the correct tax rate, and download a professional PDF — free, no signup required.
Create Invoice Free →Frequently Asked Questions — GST Invoice Pakistan
What is STRN in Pakistan?
STRN stands for Sales Tax Registration Number. FBR issues it when a business registers for sales tax. Every registered business must display its STRN on all invoices it issues.
What is the GST rate in Pakistan in 2026?
The standard federal GST rate is 18% on most goods. For services, provincial rates apply: Sindh charges 13%, Punjab charges 16%, KPK charges 15%, and Balochistan charges 15%.
Do Pakistani freelancers need to charge GST on invoices to foreign clients?
No. Services exported to international clients and paid in foreign currency are zero-rated — 0% GST. You issue an invoice without adding sales tax. You still need an invoice with your details and service description.
How long must I keep invoices in Pakistan?
FBR requires you to maintain all sales invoices, purchase records, and tax documents for a minimum of 5 years from the date of filing your return through the FBR IRIS portal.
Can I create a GST invoice without software?
Yes. Unique Invoice Generator is a free browser-based tool — no software installation needed. Fill in your details, apply the tax rate, and download a professional PDF invoice in minutes.
What happens if I issue an invoice without STRN?
If you are registered for sales tax, issuing invoices without your STRN violates FBR rules. This can result in penalties and prevents your buyer from claiming input tax credit Pakistan.
Is a PDF invoice valid for FBR?
Yes. A digital PDF invoice is accepted for FBR compliance, provided it includes all mandatory fields: STRN, NTN, invoice number, tax amount, buyer details, and service description.
Sources: Federal Board of Revenue Pakistan (fbr.gov.pk) | Sindh Revenue Board (srb.gov.pk) | Punjab Revenue Authority (pra.punjab.gov.pk) | Sales Tax Act, 1990