FBR mandates sales tax invoices for advance payments

Business Recorder•7 Nov 2026, 6:27 AM PKT
•1 min read

The Federal Board of Revenue has introduced sales tax invoice requirements for registered businesses that collect advance payments for supplies. Business Recorder reported that SRO 2063(I)/2026 changes the Sales Tax Rules, 2006, requiring an invoice when each advance instalment is received and tax to be declared for that period.

Each receipt invoice will count as a tax invoice for specified purposes, and additional payments for the same supply must be documented separately and electronically linked. When goods or services are eventually supplied, businesses must issue a final invoice, avoid taxing amounts already accounted for and apply the relevant tax rate to each payment based on its receipt date; adjustments and cancellations are handled under existing provisions.

At a glance

• FBR rules require an invoice for each advance payment received.
• Businesses must electronically link receipts and account for tax in the relevant period.
• The final invoice must exclude amounts already taxed.

Originally reported by Business Recorder

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