FBR digital invoicing error codes

Seller is not registered for sales tax

FBR does not recognise the seller NTN or CNIC on the invoice as an active sales tax registration.

Fix: Check the seller registration on your own IRIS profile. A 7-digit NTN belongs to a company or AOP; an individual uses their 13-digit CNIC with no dashes.

sellerNTNCNIC

Buyer registration number is malformed

The buyer identifier is not in a shape FBR accepts. It is a formatting rejection, not a lookup failure.

Fix: Send 13 digits for a CNIC or 7 digits for an NTN, with no dashes or spaces.

buyerNTNCNIC

Buyer registration number is missing

The buyer registration field arrived empty on a sale that requires it.

Fix: Populate the buyer NTN or CNIC. It is only optional where the buyer is unregistered.

buyerNTNCNIC

Buyer name is missing

No buyer business name was supplied.

Fix: Send the buyer's registered business name, not a short code or nickname.

buyerBusinessName

Buyer registration type is missing

The field that says whether the buyer is registered for sales tax arrived empty.

Fix: Send either Registered or Unregistered. Confirm it with the Get_Reg_Type lookup rather than assuming.

buyerRegistrationType

Buyer registration type is invalid

A value was supplied but it is not one FBR accepts.

Fix: The only accepted values are Registered and Unregistered, spelled exactly that way.

buyerRegistrationType

Seller is not registered for sales tax

The same condition as 0001, returned from a different validation stage.

Fix: Verify the seller registration is active on the Active Taxpayer List for sales tax.

sellerNTNCNIC

Seller registration number does not match

The seller NTN on the invoice is not the one the API token was issued to.

Fix: The token and the seller NTN must belong to the same taxpayer. This usually means the wrong token is configured.

sellerNTNCNIC

Buyer is not registered for sales tax

The invoice declares the buyer as registered, but FBR has no active sales tax registration for that number.

Fix: Either correct the buyer number, or change buyerRegistrationType to Unregistered if that is the truth.

buyerNTNCNICbuyerRegistrationType

Buyer registration number does not match

The buyer number does not correspond to the buyer named on the invoice.

Fix: Re-verify the buyer's NTN. A mismatch usually means a stale entry in your customer records.

buyerNTNCNICbuyerBusinessName

Seller registration number is invalid

The seller identifier is malformed rather than merely unrecognised.

Fix: Send 7 digits for an NTN or 13 for a CNIC, with no separators.

sellerNTNCNIC

NTN or registration number is invalid

The identifier on a purchase submission is null or malformed.

Fix: Send 7 digits for an NTN or 13 for a CNIC, with no separators.

Purchase side

Buyer is not registered for sales tax

The purchase-side counterparty has no active sales tax registration.

Fix: Verify with Get_Reg_Type before submitting.

buyerNTNCNIC

Purchase side

Buyer registration number does not match

The number does not correspond to the named counterparty.

Fix: Re-verify the registration number against the Active Taxpayer List.

buyerNTNCNICbuyerBusinessName

Purchase side

FTN holder cannot be the seller on a purchase

Federal Tax Number holders are not permitted as the supplier on a purchase entry.

Fix: Check the direction of the transaction — this often means a sale was submitted as a purchase.

Purchase side

Buyer name is missing

No counterparty name was supplied on the purchase.

Fix: Send the registered business name.

buyerBusinessName

Purchase side

Scenario not valid for an unregistered buyer

The scenario is one for sales between registered persons, and the buyer given is not on the Active Taxpayer List. The message blames the scenario, but the buyer is usually what is wrong.

Fix: Verify the buyer's NTN before sending. If they are genuinely unregistered, use the unregistered-buyer scenario instead.

scenarioIdbuyerNTNCNICbuyerRegistrationType

Invoice type is not valid

The invoice type is empty or is not a value FBR recognises.

Fix: Use Sale Invoice or Debit Note, taken from the doctypecode reference endpoint.

invoiceType

Invoice date format is wrong

The date did not parse. FBR's message quotes an example in the wrong format, which misleads people.

Fix: Send YYYY-MM-DD, for example 2026-08-23. Not DD-MMM-YYYY, despite what the error text suggests.

invoiceDate

Invoice type is missing

No invoice type was supplied at all.

Fix: Every invoice needs an explicit type; there is no default.

invoiceType

Invoice number is missing

Your own invoice number was not supplied.

Fix: Send your internal invoice number. FBR's own reference number comes back in the response and is a different thing.

Invoice date is missing

The invoice date field arrived empty.

Fix: Send the date of issuance in YYYY-MM-DD.

invoiceDate

Invoice date is not valid

The date parsed but is not an acceptable value — a future date or an impossible day.

Fix: Use the real date of supply. Invoices cannot be dated forward.

invoiceDate

Invoice number contains disallowed characters

Only letters, digits and hyphens are accepted, and a hyphen must sit between alphanumeric characters rather than at either end.

Fix: Strip slashes, spaces and other punctuation. INV-001 is fine; INV/001 and -001 are not.

Wrong invoice type for this transaction

The type supplied does not suit the transaction — commonly a debit note sent as a sale invoice.

Fix: Match the type to what the document actually is, and remember a debit note also needs invoiceRefNo.

invoiceTypeinvoiceRefNo

Date could not be parsed

A date field anywhere in the payload is unreadable.

Fix: Send YYYY-MM-DD throughout. Mixed formats in different fields are a common cause.

invoiceDate

Purchase date is before the original sale invoice

The purchase cannot predate the sale it corresponds to.

Fix: Align the date with the original sale invoice.

invoiceDate

Purchase side

Invoice number contains disallowed characters

Letters, digits and internal hyphens only, as on the sales side.

Fix: Remove slashes, spaces and leading or trailing hyphens.

Purchase side

Scenario ID is required

Sandbox submissions must name the test scenario they represent. Production submissions must not, so this only ever appears against the sandbox.

Fix: Send scenarioId, in the form SN001. Which ones apply to you comes from your business activity and sector.

scenarioId

Sale type does not suit this registration

The sale type is valid in itself but is not one your registration is permitted to use.

Fix: Check which sale types your sales tax profile allows. Sector-specific types are restricted to that sector.

saleType

Sale type is missing

The sale type field is empty or null.

Fix: Every line item needs a sale type. Send the string exactly as FBR publishes it, including its irregular spacing.

saleType

Sale type is not valid

The value supplied is not in FBR's list of sale types.

Fix: Take the exact string from the transtypecode reference endpoint. Do not correct its spelling or spacing.

saleType

Sale type is not allowed for a manufacturer

The sale type chosen is not available to a taxpayer registered as a manufacturer.

Fix: Pick a sale type permitted for your business activity — the same activity that determines your sandbox scenarios.

saleType

Steel sector must use toll manufacturing

A steel-sector transaction was sent under a general sale type where the toll manufacturing type is required.

Fix: Use the Toll Manufacturing sale type, which is scenario SN011.

saleType

Wrong purchase type selected

The purchase type does not suit the transaction being reported.

Fix: Purchase-side transactions such as cotton ginners use their own type, not the sale equivalent.

saleType

Purchase type is missing or invalid

No valid purchase type was supplied.

Fix: Take the exact string from the reference endpoint.

saleType

Purchase side

Purchase type not allowed for a manufacturer

The type chosen is unavailable to a manufacturer registration.

Fix: Select a purchase type permitted for your business activity.

saleType

Purchase side

Sale type does not match the scenario

The scenario chosen expects a particular sale type, and the line item declared a different one. FBR checks the pair, not each on its own.

Fix: Match the sale type to the scenario. Each scenario page on this site names the sale type it requires.

scenarioIdsaleType

HS code is missing

A line item was sent with no HS code.

Fix: Every line needs an HS code in dotted form, for example 5208.1100.

hsCode

Rate is missing

No tax rate was supplied on the line item.

Fix: Send the rate description exactly as SaleTypeToRate returns it, such as 18%. Rates are date-dependent, so query for the invoice date.

rate

Value excluding sales tax, or quantity, is missing

Either the pre-tax line value or the quantity was not supplied.

Fix: Both are required on every line. Check the one you are not thinking about.

valueSalesExcludingSTquantity

HS code is missing

The same condition as 0019, raised at a different validation stage.

Fix: Populate hsCode on every line item.

hsCode

Rate is missing for the selected sale type

A rate is required for this sale type and none was given.

Fix: Look the rate up with SaleTypeToRate for the transaction type and province, then send the returned description verbatim.

ratesaleType

HS code does not match the sale type

The HS code is real, but it is not valid for the sale type declared on the same line. One of the most frequently hit errors.

Fix: Change whichever is wrong. Zero-rated or reduced-rate sale types only accept HS codes covered by the relevant schedule.

hsCodesaleType

Unit must be KWH

This HS code is an electricity supply code and accepts kilowatt-hours only.

Fix: Send the unit as KWH and the quantity as units of electricity.

uoMquantity

Unit must be KG

This HS code accepts kilograms only.

Fix: Convert your working unit to KG before submitting. Pounds, maunds and bales all have to be converted.

uoMquantity

Quantity or electricity units missing

The quantity field arrived empty.

Fix: Send a numeric quantity. Zero is not a substitute for omitting it.

quantity

Unit of measurement is invalid for the HS code

Each HS code permits only certain units, and the one supplied is not among them.

Fix: Query HS_UOM for the HS code and use a unit it returns. This is the error the app's unit conversion exists to prevent.

uoMhsCode

Unit must be KWH

The HS code is an electricity code and accepts kilowatt-hours only.

Fix: Send KWH as the unit.

uoM

Purchase side

Unit must be KG

This HS code accepts kilograms only.

Fix: Convert to KG before submitting.

uoMquantity

Purchase side

Quantity or electricity units missing

The quantity field is empty.

Fix: Send a numeric quantity.

quantity

Purchase side

Decimal value is not valid

A numeric field contains something that will not parse as a decimal.

Fix: Send plain numbers. No thousands separators, no currency symbols, and a dot for the decimal point.

Sales tax or FED in ST mode is missing

The field carrying sales tax, or federal excise charged in sales tax mode, arrived empty.

Fix: Send the amount even when it is zero. Exempt and zero-rated lines still need the field present.

salesTaxApplicable

Sales tax is missing

No sales tax amount was supplied on the line.

Fix: Populate salesTaxApplicable, excluding further tax and extra tax, which have their own fields.

salesTaxApplicable

Sales tax not mentioned

The same omission as 0023, raised from a different check.

Fix: Send salesTaxApplicable on every line item.

salesTaxApplicable

Rate not allowed above a value threshold

A concessionary rate is capped by transaction value. FBR's published example is that 5% is unavailable once the value excluding sales tax exceeds 20,000.

Fix: Apply the standard rate above the threshold, or split the supply if that genuinely reflects the transaction.

ratevalueSalesExcludingST

Further tax is missing

Further tax typically applies on supplies to unregistered buyers and the field was left empty.

Fix: Send the amount, or zero where it does not apply. Omitting the field is not the same as zero.

furtherTax

Input credit not allowed flag is missing

The field marking supplies where input credit cannot be claimed was left empty.

Fix: Set the flag explicitly. Non-adjustable supplies such as SN025 depend on it.

Total value of sales missing (PFAD only)

Palm fatty acid distillate requires the total sales value to be stated.

Fix: Populate totalValues for PFAD transactions.

totalValues

Petroleum levy rates not configured

Levy rates are missing from the seller's configuration on FBR's side.

Fix: This one is not fixed in the payload. Contact FBR support to have the levy rates set up against your registration.

FED charged is missing

A federal excise amount is required for this sale type and none was supplied.

Fix: Populate fedPayable. It is separate from salesTaxApplicable even when excise is collected in sales tax mode.

fedPayable

Fixed or notified value, or retail price, is missing

Third Schedule goods are taxed on printed retail price, and that price was not supplied.

Fix: Populate fixedNotifiedValueOrRetailPrice with the printed retail price, not your selling price.

fixedNotifiedValueOrRetailPrice

Extra tax must be empty

The opposite of 0095 — extra tax was supplied where it is not permitted.

Fix: Leave extraTax empty for this sale type rather than sending zero.

extraTax

Extra tax is missing

The extra tax field was expected and arrived empty.

Fix: Send the amount or zero.

extraTax

Third Schedule tax calculation does not match

FBR recalculated the tax on the retail price and got a different figure from yours.

Fix: Recompute on the retail price rather than the transaction value; that is almost always the discrepancy.

fixedNotifiedValueOrRetailPricesalesTaxApplicable

Potassium chlorate tax does not match

This commodity has a rate combining a percentage with a fixed amount per kilogram, and the total does not reconcile.

Fix: Apply both components. Take the rate description from SaleTypeToRate rather than assuming a flat percentage.

salesTaxApplicableratequantity

Percentage sales tax does not match

The tax amount is not what the declared rate produces against the declared value.

Fix: Check rounding. Compute tax on valueSalesExcludingST and round once, at the end.

salesTaxApplicableratevalueSalesExcludingST

Quantity-based sales tax is incorrect

Where tax is charged per unit rather than by value, the amount does not match the quantity.

Fix: Multiply by the quantity in the unit FBR expects. A unit conversion error will show up here.

salesTaxApplicablequantityuoM

Value excluding sales tax is missing

The pre-tax value was not supplied or is not numeric.

Fix: Send a plain decimal value.

valueSalesExcludingST

Purchase side

Rate not allowed above a value threshold

The purchase-side equivalent of 0079. FBR's example is that 5% is unavailable above 20,000 excluding sales tax.

Fix: Apply the standard rate above the threshold.

ratevalueSalesExcludingST

Purchase side

Sales tax is missing

No sales tax amount was supplied on the purchase line.

Fix: Populate the sales tax field, using zero where none applies.

salesTaxApplicable

Purchase side

Fixed or notified value, or retail price, is missing

Third Schedule purchases require the notified retail price.

Fix: Populate fixedNotifiedValueOrRetailPrice.

fixedNotifiedValueOrRetailPrice

Purchase side

Further tax is missing

The further tax field arrived empty on a purchase.

Fix: Send the amount or zero.

furtherTax

Purchase side

No sale invoice exists for this withholding entry

A withholding submission references a sale invoice FBR cannot find.

Fix: Submit the sale invoice first, then the withholding entry against it.

Withheld amount must be zero or equal to the tax

Sales tax withheld at source has to be either nothing or the whole tax amount. Partial values are rejected.

Fix: Send zero, or the full salesTaxApplicable figure. Nothing in between.

salesTaxWithheldAtSourcesalesTaxApplicable

Withheld at source is missing

The withholding field arrived empty.

Fix: Send zero where nothing was withheld rather than omitting the field.

salesTaxWithheldAtSource

Sales tax withheld is missing

The same omission as 0022 from a different check.

Fix: Populate salesTaxWithheldAtSource, using zero when not applicable.

salesTaxWithheldAtSource

Withholding entries are limited to government and FTN holders

A withholding-only submission was attempted by a taxpayer who is not a government body or FTN holder.

Fix: Only government departments and FTN holders can file this without a corresponding sale invoice.

Withholding fields must match the sale invoice

For a registered counterparty, the withholding entry has to mirror the original sale invoice exactly.

Fix: Copy the figures from the original invoice rather than recalculating them.

Cotton ginners withholding must equal the tax or zero

For the cotton ginners sale type specifically, withheld tax must be either zero or exactly the sales tax.

Fix: Set it to zero or to the full tax amount. This is the usual blocker on scenario SN009.

salesTaxWithheldAtSourcesaleType

Withheld amount as withholding agent is missing or malformed

The value is empty or not in an acceptable numeric format.

Fix: Send a plain decimal. This is the withholding-agent figure, distinct from the ordinary withheld amount.

salesTaxWithheldAtSource

Withholding cannot be created for unregistered buyers

Withholding applies only where the counterparty is registered for sales tax.

Fix: Verify the buyer's registration first. If they are genuinely unregistered, no withholding entry belongs on this invoice.

buyerRegistrationType

Withholding limited to government and FTN holders

A withholding-only purchase entry was attempted by a taxpayer who is neither.

Fix: Only government bodies and FTN holders may file this without a purchase invoice.

Purchase side

Withheld at source is missing

The withholding field is empty on a purchase entry.

Fix: Send zero where nothing was withheld.

salesTaxWithheldAtSource

Purchase side

Invoice reference number is required

Debit and credit notes must point at the invoice they amend.

Fix: Send invoiceRefNo — FBR's 22-digit number for an NTN, or 28 digits for a CNIC.

invoiceRefNo

Reason is required

A note has to state why it is being issued.

Fix: Supply a reason from FBR's list.

Reason remarks are required

The reason was given as Others, which obliges you to explain in free text.

Fix: Add remarks, or pick a specific reason instead of Others.

Note date is before the original invoice

A debit or credit note cannot predate the invoice it amends.

Fix: Set the note date to the original invoice date or later.

invoiceDateinvoiceRefNo

Note is outside the permitted window

Debit and credit notes can only be raised within a fixed period after the original invoice — FBR's published figure is 180 days.

Fix: Beyond that window the note cannot be filed electronically. Take it up with your tax adviser.

invoiceRefNoinvoiceDate

Note date must be on or after the original invoice date

The same constraint as 0029 from a different check.

Fix: Correct the note date.

invoiceDate

Credit note value exceeds the original invoice

You cannot credit back more than was invoiced.

Fix: Cap the note at the original value of sales, or check whether an earlier note already consumed part of it.

valueSalesExcludingSTinvoiceRefNo

Credit note withheld amount exceeds the original

The withheld figure on the note is larger than the invoice being credited.

Fix: Reduce it to at most the original withheld amount.

salesTaxWithheldAtSourceinvoiceRefNo

Referenced invoice does not exist

The invoice reference number does not resolve to anything FBR holds.

Fix: Use the exact reference FBR returned when the original invoice was accepted, not your own invoice number.

invoiceRefNo

Self-invoicing is not allowed

The buyer and seller registration numbers are the same.

Fix: A taxpayer cannot invoice themselves. Check for a copy-paste error between the two fields.

sellerNTNCNICbuyerNTNCNIC

A credit note already exists for this invoice

The invoice has already been credited.

Fix: Check your records before issuing another. A second note needs a different basis.

invoiceRefNo

Debit note tax exceeds the original invoice

A debit note reports more sales tax than the invoice it amends.

Fix: Check the rate and value on the note against the original.

salesTaxApplicableinvoiceRefNo

Credit note tax is below what the rate implies

The tax on the credit note does not reconcile with the rate applied.

Fix: Recompute the tax at the original rate.

salesTaxApplicablerateinvoiceRefNo

Note not permitted against this invoice

Credit notes are restricted to particular taxpayer categories for this invoice.

Fix: Confirm your registration is entitled to credit this transaction.

invoiceRefNo

Server exception at FBR

An unhandled exception on FBR's side, returned with their own spelling, 'Execption occured'. It is not caused by anything in the payload. Every well-formed debit note we submitted to the sandbox on 2026-08-23 returned it, including ones whose reason and remarks had already passed validation.

Fix: Nothing in the request will fix this. Keep the invoice, retry later, and report it to FBR if it persists.

SRO or schedule number is missing

Reduced, exempt and zero-rated treatments derive from a notification, and it was not cited.

Fix: Populate sroScheduleNo from the SroSchedule reference endpoint for the rate and date.

sroScheduleNo

SRO item serial number is missing

The notification was cited but not the specific serial number within it.

Fix: Populate sroItemSerialNo using the SROItem endpoint for that SRO and date.

sroItemSerialNosroScheduleNo

Unregistered distributor type not allowed before the cut-off

This distributor treatment only became available from a system cut-off date.

Fix: Check the invoice date against the cut-off, or use a different buyer treatment.

invoiceDatebuyerRegistrationType

Buyer does not exist in the steel sector

A steel sale type was used against a buyer not registered in that sector.

Fix: Confirm the buyer's sector registration, or use a general sale type if the buyer is outside steel.

buyerNTNCNICsaleType

Sale origination province is missing

The province the supply originates from was not stated.

Fix: Send the seller province using a value from the provinces reference endpoint.

sellerProvince

Destination of supply is missing

The province the supply is destined for was not stated.

Fix: Send the buyer province from the provinces reference endpoint.

buyerProvince

Not an EFS licence holder for compressor scrap

This transaction is limited to Export Facilitation Scheme licence holders who have imported compressor scrap in the last twelve months.

Fix: Not fixable in the payload — it depends on your EFS licence status and import history.

Cotton ginners sales require a registered buyer

The cotton ginners sale type is only permitted against registered counterparties.

Fix: Verify the buyer is registered before using this sale type. Relevant to scenario SN009.

buyerRegistrationTypesaleType

Cotton ginners purchases require a registered counterparty

The cotton ginners purchase type is only available against registered taxpayers. This is the purchase side of scenario SN009.

Fix: Verify the ginner's registration before submitting.

buyerRegistrationTypesaleType

Purchase side

Not an EFS licence holder for compressor scrap

Restricted to EFS licence holders who imported compressor scrap in the last twelve months.

Fix: Depends on your licence status, not on the payload.

Purchase side

Petroleum levy rates not configured

Levy rates are not set up against the registration on FBR's side.

Fix: Contact FBR support; this cannot be corrected in the request.

Purchase side

Seller has no valid access token

The seller NTN on the invoice has no authorised token. Added by PRAL on 24 July 2025.

Fix: Confirm the token belongs to this seller and has not expired. Tokens run for five years and are issued separately for sandbox and production.

sellerNTNCNIC

Buyer has no valid access token

The buyer NTN has no authorised token, which matters where the buyer must also be integrated. Added 24 July 2025.

Fix: This is the buyer's own integration status, not something you can correct on your side.

buyerNTNCNIC