10 FBR Invoice Rejection Reasons & How to Fix Them
FBR validated your invoice and returned an error. This guide explains the 10 most common rejection reasons from the PRAL Digital Invoicing API, the numeric error code FBR sends for each, and how to fix them. Published by the FinSmart Team. Updated 5 November 2026.
| # | Error Code | Reason | Where to Fix |
|---|---|---|---|
| 1 | 0002 | Buyer NTN or CNIC in the wrong format | Customer record |
| 2 | 0053 | Buyer registration type does not match the buyer's FBR profile | Customer record |
| 3 | 0058 | Self-invoicing: buyer and seller registration numbers are the same | Invoice header |
| 4 | 0005 / 0043 | Invoice date missing or not in YYYY-MM-DD format | Invoice header |
| 5 | 0088 | Invoice number not alphanumeric (hyphen only in the middle) | Invoice numbering |
| 6 | 0019 / 0052 | HS code missing or not valid for the selected sale type | Product / line item |
| 7 | 0099 | Unit of measure not valid for the HS code | Product / line item |
| 8 | 0104 | Calculated sales tax does not match the rate | Line item amounts |
| 9 | 0077 / 0078 | SRO schedule number or item serial number missing | Line item tax fields |
| 10 | 0070 / 0008 | Sales tax withheld not allowed for an unregistered buyer, or not zero / equal to sales tax | Line item tax fields |
Detailed Fixes
1. Buyer Details (0002, 0053, 0058)
What it means: The buyer's NTN is not 7 digits or the CNIC is not 13 digits (0002); the registration type you sent (Registered or Unregistered) does not match the buyer's FBR profile (0053); or the buyer and seller registration numbers are the same (0058).
How to fix:
- Ask the buyer for the NTN or CNIC exactly as it appears on their FBR registration
- Check the registration type through FBR's registration service; FinSmart does this in real time when you select the customer
- Correct the customer record, then validate and submit again
A rejected invoice has no FBR invoice number, so correcting and resubmitting it does not create a duplicate.
2. Invoice Header (0005, 0043, 0088)
What it means: The invoice date is missing or not in the format FBR expects, or the invoice number contains characters FBR does not accept.
How to fix:
- Send the invoice date as YYYY-MM-DD (for example 2026-11-05)
- Use an alphanumeric invoice number; a hyphen is allowed only between characters (for example INV-001)
- Check the sale type and invoice type match your registration (0007, 0093)
- Validate and submit again
3. HS Code and Unit of Measure (0019, 0052, 0099)
What it means: A line item has no HS code, the HS code is not valid for the selected sale type, or the unit of measure is not one FBR allows for that HS code.
How to fix:
- Use the 8-digit HS code from FBR reference data (format 1234.5678)
- Pick the unit of measure from the list FBR publishes for that HS code
- Check the sale type matches the goods or service
- See the HS code and UoM guide
4. Tax Amounts (0104, 0070, 0008)
What it means: The sales tax amount does not match the rate applied to the value, or sales tax withheld at source is sent for an unregistered buyer or does not equal zero or the sales tax.
How to fix:
- Recalculate sales tax from the rate FBR returns for the sale type and date (the standard rate is 18%; reduced, zero and exempt rates apply to scheduled goods)
- Only use withholding for registered or government (FTN) buyers
- Check further tax, extra tax and FED fields are present where the sale type needs them (0080, 0095, 0089)
5. SRO Schedule and Item Serial (0077, 0078)
What it means: A reduced-rate, zero-rated or exempt item was sent without the SRO or schedule number and the item serial number that justify the rate.
How to fix:
- Select the SRO schedule from FBR reference data for the rate and date
- Select the item serial number within that schedule
- Validate and submit again
Catch Errors Before You Submit
FinSmart validates every invoice against FBR before submission and shows the invoice-level and item-level error codes so you can fix them first.
Book a free demo