PRAL Digital Invoicing guide, in simple words

1. What is Digital Invoicing?

• It is an FBR system. Your invoice goes to FBR in real time through PRAL's platform.
• It is mandatory for registered taxpayers under SRO 709(I)/2025. This includes exporters and businesses that file nil returns (a null submission is still needed).
• Small shops are not excused. If you have no invoicing system, write to your tax office.
• Benefits listed: real-time checking, automatic tax calculation, fewer mistakes, and invoices that fill Annexure C and the sales tax return by themselves.
• It replaces the old monthly IMS upload once you are integrated. The manual invoice tab in the portal is switched off for now; shops with no system keep using IMS until FBR says otherwise.
• Late posting because of a fault in your own system can still be penalised. Send the invoice again when your system is back.

2. Steps to register and go live

This is the order given in the PRAL user manual when you choose PRAL as your Licensed Integrator.

• Log in to the IRIS portal with your NTN/CNIC and password, then open Digital Invoicing on the dashboard.
• Choose API Integration (for shops with software or ERP). Manual Invoice Generation is for those without a system.
• Choose the Licensed Integrator. PRAL is free and includes sandbox testing. Other integrators may charge.
• Technical details: contact person, mobile, email, ERP/system provider, cloud or on-premises, version, and a CRM email and password for support.
• Pick your Business Nature (you can pick many) and one Sector. This decides which test scenarios you must pass.
• IP whitelisting is a must: hosting company name, country, and 1 to 3 IP addresses (or an .xls file up to 1 MB for many). It must be a static public IP; mobile data or changing IPs are not accepted. PRAL normally answers within 2 working hours.
• Sandbox opens after approval. Copy the sandbox web address, token and sample JSON from the Sandbox tab.
• Send test invoices for every scenario shown for your business. At least 1 invoice per scenario must succeed. The tab shows eligible, successful, pending and failed scenarios, and you can click Failed to see the error.
• When all scenarios pass, a Production Token is made automatically. Open the Production tab, copy the production address and token, switch your software to them, and start sending live invoices.
• If you pick another integrator, they review your application and handle IP whitelisting and sandbox. PRAL does not whitelist IPs for other integrators' customers.
• Changing software later means doing the integration again with the same credentials.

3. Costs and who can charge

• PRAL integration and sandbox are free of cost.
• Another licensed integrator may not charge more than Rs. 10 per invoice. The FAQ also gives caps of Rs. 100,000 per taxpayer or Rs. 1,000,000 a year for the alternative option. Check the exact terms with the integrator.
• PRAL does not sell its own invoicing software yet.
• PRAL and FBR only receive the invoice data you send. They cannot reach into your own system.

4. How sending works (the API)

• Two main calls: validate (check without saving) and post (send for real). Sandbox and production have separate web addresses ending in _sb for sandbox.
• Sandbox post: gw.fbr.gov.pk/di_data/v1/di/postinvoicedata_sb. Production post: gw.fbr.gov.pk/di_data/v1/di/postinvoicedata. Validate uses validateinvoicedata_sb or validateinvoicedata.
• Every request carries your token in the header as: Authorization: Bearer <token>. Use the sandbox token for sandbox and the production token for production. The token is valid for 5 years.
• The invoice is one JSON: header once (invoiceType, invoiceDate, seller and buyer details, buyerRegistrationType, invoiceRefNo) and an items list. Sandbox also needs scenarioId.
• Each item needs: hsCode, productDescription, rate, uoM, quantity, totalValues, valueSalesExcludingST, fixedNotifiedValueOrRetailPrice, salesTaxApplicable, salesTaxWithheldAtSource, saleType. Optional: extraTax, furtherTax, sroScheduleNo, fedPayable, discount, sroItemSerialNo.
• The buyer NTN/CNIC may be left out only when the buyer is Unregistered.
• A good reply has statusCode 00 and an invoiceNumber made by FBR. A bad reply has 01 with an error code. Always also look inside invoiceStatuses: each item line can have its own error.
• HTTP replies: 200 OK, 401 Unauthorized (bad or wrong-environment token), 500 server problem.
• There is no daily limit on invoices. Bulk upload is not allowed: each invoice must be sent in real time when it is made.
• If sending fails because of internet or a technical fault, nothing retries by itself. You must send the invoice again.

5. Writing the fields correctly

• Date: YYYY-MM-DD, for example 2025-05-25. A date in the future is rejected.
• NTN/CNIC: digits only, no dashes. CNIC is 13 digits and NTN is 7 digits.
• HS code: 4 digits, a dot, 4 digits, for example 0101.2100.
• Province: use the official province name (Punjab, Sindh), not a city name like Karachi or Lahore.
• Buyer registration type: exactly Registered or Unregistered, and it must match the buyer's FBR profile.
• Unit of measure (UoM) is case-sensitive. Write KG, not kg. Use the unit that FBR allows for that HS code.
• Numbers: not negative, not empty, not text. Up to 2 decimal places, and up to 4 for quantity.
• Tax amount must equal sale value × rate. For quantity-based rates use quantity × rate.
• 3rd Schedule goods: calculate tax on the Fixed/Notified Value or Retail Price, not on the sale value. Example: fixed value 1000 at 18% gives tax 180.
• If the rate is not 18%, you must give the SRO/Schedule number, and then the SRO item serial number.
• Sale type and rate must fit each other. Check valid pairs with the SaleTypeToRate reference list.
• Seller and buyer cannot have the same registration number.

6. Reference lists from FBR

These lists give the exact valid values. They need your token. Sample paths (all begin with gw.fbr.gov.pk):

• /pdi/v1/provinces: provinces
• /pdi/v1/doctypecode: document types
• /pdi/v1/itemdesccode: HS codes
• /pdi/v1/sroitemcode and /pdi/v2/SROItem: SRO items
• /pdi/v1/transtypecode: sale (transaction) types
• /pdi/v1/uom and /pdi/v2/HS_UOM: units, and units allowed for an HS code
• /pdi/v1/SroSchedule and /pdi/v2/SaleTypeToRate: SRO schedules and the rates allowed per sale type
• /dist/v1/statl: is a registration number active on a date. /dist/v1/Get_Reg_Type: is a number Registered or Unregistered.

7. What must be printed on the bill

• The FBR Digital Invoicing logo and the QR code must be printed on every invoice.
• QR code: version 2.0 (25×25 modules), size 1.0 × 1.0 inch.
• The FBR invoice number comes back in the reply after a successful post.

8. After sending: fixing, cancelling and debit notes

• There is no edit or delete in your own software after sending. Changes are made in the IRIS portal (Invoice Dashboard, Search Invoice) or by a debit note.
• Portal corrections only work for invoices sent through DI integration, and only within 72 hours of the insertion date.
• You can edit or cancel one item at a time, or cancel the whole invoice. Header details and the invoice number cannot change. Each item can be edited only once.
• Once an item is edited it cannot be cancelled, so "Cancel all" is off for that invoice.
• The invoice date cannot be moved to earlier than 3 days before today.
• Not allowed: invoices linked with Annexure C, or already counted in a submitted return. Invoices move to the return after 72 hours or at month end, whichever is first.
• Limit: changes are allowed only up to 10% of last month's sales, in total across all invoices and items.
• After a change, a revised invoice is made with the same number and date. You can still view the old item details. On the PDF, E means edited and C means cancelled.
• Debit note: needs the reference invoice number (it must exist), a reason (if Others, add remarks), and a date on or after the original invoice date and within 180 days of it. Quantity, value and taxes cannot be more than the original.
• Partial payment or instalments: still issue one invoice for the full value at the start.

9. Getting help from PRAL

• Support portal (CRM): dicrm.pral.com.pk. Email: digital.invoicing@pral.com.pk.
• Taxpayer: log in with IRIS (your own NTN and password) or DI-Support (the email and password you gave in technical details). After 5 wrong tries the ID is blocked.
• Click + New Case. Fill priority (High, Normal, Low), query type (Integration or Post Integration), title and description, then Save. Then add PDF attachments.
• Attachment size: the user manual says up to 5 MB and the FAQ says 20 MB. Keep files under 5 MB to be safe.
• Track cases in Case List, search by case number or title, and click View to read replies or add correspondence.