How to Create a GST Invoice in Pakistan – Free PKR Invoice Generator

Whether you're a freelancer on Upwork or Fiverr, a small business owner, or a registered company in Pakistan, creating GST-compliant invoices is an essential part of running your business professionally. This guide explains exactly what a GST invoice in Pakistan looks like, what it must include, and how to generate one for free in minutes.

What Is GST in Pakistan?

GST stands for General Sales Tax — Pakistan's equivalent of VAT. It is a consumption tax applied to the supply of goods and services in Pakistan, regulated by the Federal Board of Revenue (FBR). The standard GST rate in Pakistan is 17% for most goods, though some services and sectors have different rates.

Businesses registered for GST must issue GST-compliant invoices to their clients (also called "tax invoices" in Pakistani tax law). These invoices are required for filing GST returns with the FBR.

Who Needs to Issue a GST Invoice in Pakistan?

• GST-registered businesses — any business registered under the Sales Tax Act 1990 must issue GST invoices when making taxable supplies
• Service providers — registered under the relevant provincial sales tax authority (SRB, KPRA, BRA, AJK-RA)
• Manufacturers, importers, and distributors dealing in taxable goods
• Freelancers billing local Pakistani clients — if registered as a business, GST rules may apply

Note: Pakistani freelancers exporting services to foreign clients (Upwork, Fiverr, direct international clients) are generally zero-rated for GST purposes, meaning no GST is added on those invoices.

What Must a GST Invoice in Pakistan Include?

According to FBR requirements, a valid GST invoice in Pakistan must contain:

• The word "TAX INVOICE" prominently displayed
• Your business name and address
• Your NTN (National Tax Number) — registered with FBR
• Your STRN (Sales Tax Registration Number) — if registered for sales tax
• Client name and address
• Client's NTN or CNIC — for B2B transactions
• Invoice number and date — unique and sequential
• Description of goods or services
• Quantity and unit price
• Value excluding tax (subtotal)
• GST rate and GST amount — e.g. 17% GST = Rs. X
• Total amount including GST
• Currency (PKR)

→ See the full checklist: What Should an Invoice Include?

GST Invoice Example – Pakistan (PKR)

Here is an example of what a GST invoice in Pakistan looks like:

How to Create a GST Invoice in Pakistan for Free (Step by Step)

You can generate a professional GST invoice in PKR using ai-invoicemaker.com's free Pakistan invoice generator — no account or software needed:

1. Open the invoice generator — go to ai-invoicemaker.com. No signup required.
2. Enter your business details — add your business name, address, phone, and email. In the business name or notes field, include your NTN and STRN.
3. Upload your logo — add your company logo for a professional, branded invoice.
4. Add client details — enter your client's business name, address, and NTN if applicable.
5. Set invoice number and dates — use a sequential number like INV-2026-001. Set the invoice date and payment due date.
6. Add your services or products — list each item with a description, quantity, and unit rate in PKR.
7. Apply 17% GST — in the tax field, enter 17 (or your applicable rate). The tool auto-calculates GST amount and total.
8. Select PKR currency — choose PKR – Pakistani Rupee from the currency dropdown.
9. Add notes — include payment bank details (bank name, account title, IBAN) and any notes like "GST Invoice as per FBR requirements".
10. Click "Generate Invoice" — your GST-compliant PDF invoice downloads instantly.

GST Rates in Pakistan – Quick Reference

Always consult FBR's official website (fbr.gov.pk) or a registered tax consultant for your specific business category and applicable rate.

GST Invoice for Pakistani Freelancers on Upwork & Fiverr

If you are a Pakistani freelancer earning from international platforms like Upwork, Fiverr, Toptal, or direct foreign clients, your situation is different:

• Services exported to foreign clients are generally zero-rated for GST — you do not add GST to these invoices
• You should still issue a professional invoice in the agreed currency (USD, GBP, EUR) for your own records and for payment disputes
• Your invoice should include your business name, service description, amount, and payment terms
• Many freelancers use USD invoices even when receiving payment through Payoneer or bank transfer

→ See: Free Invoice Generator for Freelancers | Invoice Generator Without Signup

Tips for Getting Paid Faster in Pakistan

• Always include bank details on the invoice — account title, bank name, account number, and IBAN
• Set clear payment terms — Net 7, Net 14, or Net 30. State what happens if payment is late.
• Send the invoice immediately after completing work — the sooner you send, the sooner you get paid
• Follow up professionally — a polite email reminder 2 days before the due date reduces late payments
• Keep copies of all invoices — required for tax returns and FBR filings

→ Read more: Invoice Payment Terms – Net 30, Net 15 & More | How to Send an Invoice to a Client

Frequently Asked Questions