FBR Digital Invoicing Error Codes
When you submit a sales-tax invoice to FBR’s Digital Invoicing system, a rejection comes back as a numeric code against the offending field or line. This reference explains what each code is objecting to, the situations that trigger it, and the exact fix — so a rejection is a two-minute correction, not an afternoon.
65 codes across 8 categories. Search by code or title, or filter by category.
Buyer & seller identity
Registration numbers, registration type, and whether FBR recognises the parties on the invoice.
Buyer registration number is not in the correct format
NTN and CNIC have fixed lengths and no punctuation. Formatted or padded values are rejected.
Read fixBuyer registration number is empty
Required whenever the buyer is declared registered. Optional only for unregistered buyers.
Read fixBuyer registration type is empty
The field must carry one of two exact values. There is no default and no inference.
Read fixBuyer registration type does not match the buyer's profile
You declared the buyer registered or unregistered, and FBR's records say otherwise.
Read fixThe buyer is not registered in the steel sector
Toll manufacturing requires the buyer to hold a steel sector registration, not merely to be registered.
Read fixBuyer and seller registration numbers are the same
An invoice cannot be issued to yourself. Usually a data error rather than an intentional transaction.
Read fixThe buyer NTN is invalid
The number is well-formed but does not correspond to a valid taxpayer.
Read fixThe seller is not registered for sales tax
FBR does not recognise the submitting party as a sales-tax-registered person.
Read fixSeller registration number does not match
The seller on the invoice differs from the registration the token was issued against.
Read fixCotton ginner supplies require a registered buyer
This sale type cannot be used with unregistered buyers under any circumstances.
Read fixThe buyer is not registered for sales tax
You declared the buyer registered, and FBR's records show no active sales tax registration.
Read fixBuyer registration number does not match
The number and the buyer name or details you submitted describe different taxpayers.
Read fixSeller registration number is not in the correct format
The same length and punctuation rules as the buyer identifier, applied to your own registration.
Read fixInvoice header
Invoice type, dates, and invoice numbering rules applied to the document as a whole.
Date is not in a valid format
A formatting rejection on the date field, closely related to the general date format error.
Read fixInvoice number is empty
The document reference is missing where one is required.
Read fixInvoice date is empty
The date field is missing entirely.
Read fixInvoice date is later than the current date
Future-dated invoices are rejected. Often a timezone artefact rather than a genuine future date.
Read fixInvoice number format is not accepted
Invoice references must be alphanumeric, with hyphens only between alphanumeric characters.
Read fixInvoice date is not in the correct format
Dates must be plain year-month-day. Locale formats and timestamps fail.
Read fixProduct classification
HS codes, sale types, units of measurement, and tax rates — and the constraints that link them together.
The sale type selected is not valid for this registration
The sale type exists but is not permitted for your business activity and sector as registered with FBR.
Read fixSale type is empty or invalid
Sale type must be one of FBR's exact labels. Internal codes and abbreviations fail.
Read fixHS code is missing or invalid
Every line needs a valid HS code. There is no default and no way to omit it.
Read fixRate is missing
The rate field is required on every line, including zero-rated and exempt ones.
Read fixHS code cannot be empty
The empty-field variant of the HS code check, raised before any validity lookup runs.
Read fixThe rate provided is not valid for the selected sale type
Each sale type permits only a defined set of rates. Yours is not in that set for the type you chose.
Read fixHS code does not match the provided sale type
The HS code is valid on its own but is not permitted under the sale type you selected for that line.
Read fixCertain service rates require a square-yard unit
Where a service rate is denominated per square yard, the unit must match.
Read fixCertain excise-mode service rates require a bill-of-lading unit
A per-bill rate on services with excise in sales tax mode requires the matching unit.
Read fixSteel melting and re-rolling requires a tonnage unit
The steel sale type accepts only metric tonnes, not kilograms or piece counts.
Read fixPetroleum levy rates are not configured correctly
A profile configuration problem rather than a payload one — it cannot be fixed in code.
Read fixFixed notified value or retail price is required
Third Schedule lines must carry a retail price. Leaving the field at zero fails before any tax check runs.
Read fixSale or purchase type is empty or invalid
The purchase-side counterpart to the sale type validation error.
Read fixOnly an energy unit is allowed for this HS code
Electricity classifications require energy units rather than physical quantities.
Read fixUnit of measurement must be kilograms
Potassium chlorate lines accept only a kilogram unit. Any other value fails.
Read fixQuantity is required for sales of goods
Goods lines must carry a quantity, even where the tax is computed from value alone.
Read fixThe unit of measurement is not allowed for this HS code
FBR constrains which units each HS code accepts. Units are also case-sensitive.
Read fixToll manufacturing cannot be declared as a service
Processing work in the steel sector has its own sale type and must not use a services classification.
Read fixRetail price is required on purchase lines
Third Schedule purchases need a retail price for the same reason sales do.
Read fixTax calculation
Errors raised when the tax amount you submitted does not match what FBR recalculates from your own figures.
Withholding must be zero or equal to the sales tax
On cotton ginner supplies, partial withholding is not accepted — only nothing or everything.
Read fixSales tax withheld is invalid for cotton ginner supplies
The same all-or-nothing withholding rule, raised on a different validation path.
Read fixA reduced rate is not allowed above the value threshold
Where the value per unit exceeds a defined threshold, certain reduced rates become unavailable.
Read fixCalculated tax does not match for 3rd Schedule goods
FBR recalculated sales tax on the retail price and got a different number. Almost always caused by taxing transaction value instead of MRP.
Read fixCalculated tax does not match for potassium chlorate
This sale type has its own formula, not the general percentage-of-value rule.
Read fixSales tax does not match the calculated amount
FBR multiplied your sales value by your rate and got a different tax figure. A rounding or base-value disagreement.
Read fixCalculated sales tax for the quantity is incorrect
Raised on specific-rate goods where tax is charged per unit rather than as a percentage of value.
Read fixSRO & schedules
Statutory Regulatory Order references and item serial numbers required for non-standard rates.
SRO or schedule number is required where the rate is not standard
Any rate other than the standard one must cite the statutory instrument that authorises it.
Read fixItem serial number is required where an SRO is provided
Citing a schedule is not enough — you must identify which entry within it applies.
Read fixManufacturers cannot report non-adjustable supplies
A sale type and schedule combination that is valid for a distributor but not for a manufacturer.
Read fixData format
Numeric precision, null handling, and string formatting rules enforced before any business validation runs.
Sales tax or FED in sales tax mode is missing
The sales tax field must always be present — zero where no tax is charged, never null.
Read fixSales value excluding tax, or quantity, is missing
A line must carry either a value or a quantity depending on its sale type. Both being absent fails.
Read fixFurther tax cannot be empty
Further tax must be present as a number — zero where it does not apply, never null.
Read fixFederal excise duty charged is missing
The excise field must be present — zero where no duty applies.
Read fixExtra tax must be empty for reduced rate goods
The inverse of the usual rule — on reduced-rate lines, extra tax must not carry a value.
Read fixExtra tax is missing
Extra tax must be present where the sale type expects it — but must be absent on reduced-rate lines.
Read fixPurchase invoice number format is not accepted
The purchase-side counterpart to the sales invoice numbering rule.
Read fixA numeric value is invalid
Numeric fields reject nulls, empty strings, negative values, and numbers submitted as strings.
Read fixDecimal places exceed the allowed limit
Monetary values accept two decimal places and quantity accepts four. Higher internal precision must be rounded before submission.
Read fixDebit & credit notes
Rules governing notes issued against an already-reported invoice.
Invoice reference number is required for a debit note
A note must cite the FBR invoice number it adjusts — your own internal number is not sufficient.
Read fixA reason is required for a note
Notes must state why the adjustment is being made, selected from FBR's list.
Read fixThe note date is earlier than the original invoice
A note cannot predate the invoice it adjusts.
Read fixA note can only be issued within 180 days of the original invoice
Adjustments are time-limited. Beyond 180 days from the original invoice date, no note can be issued.
Read fixThe reference invoice does not exist
The note cites an invoice FBR has no record of.
Read fixThe note value exceeds the original invoice
Quantity, value, and tax on a note must not exceed the corresponding figures on the invoice it adjusts.
Read fixAuthentication
Token validity and the binding between a token and a registration number.
The seller registration number has no valid access token
The token does not authorise submissions for the seller number on the invoice, or the number is malformed.
Read fixThe buyer registration number has no valid access token
Raised on transaction types where the buyer must also be an integrated taxpayer.
Read fix