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Once a digital tax invoice is issued, you generally do not “delete it quietly.” FBR's Digital Invoicing FAQs point to Section 9 of the Sales Tax Act, 1990: when a supply is cancelled, goods are returned, or value/nature changes, the registered person may issue a debit or credit note subject to Board conditions. The DI API models those notes with a reference back to the original invoice.

When a note is required

Use a note when the amount shown on the original tax invoice (or the return) needs to change because of cancellation, return, change in nature of supply, or change in value - the situations Section 9 describes. Digital invoicing does not invent a separate private cancel button outside the Act and Rules.

Reference invoice numbers in the DI API

Technical Documentation for the DI API (V1.12) includes fields such as invoiceRefNo for debit notes. Length rules in the spec distinguish buyer identifiers: reference invoice numbers are described as 22 digits where NTN applies and 28 digits where CNIC applies. That is not the same claim as “every FBR invoice has a 28-digit number.” On success, FBR returns an invoice number issued by the FBR system (examples in the spec look like alphanumeric DI numbers), which you store and print with the QR.

Short correction window (STGO context)

Sales Tax General Order No. 01 of 2026 clarifies that an integrated person may cancel, delete, or edit a valid electronic sales tax invoice generated due to a bona fide mistake through the Board's system within 72 hours of generation; after that, prior Commissioner Inland Revenue approval is required. Confirm the order text for your case - do not assume informal edits are allowed.

PDF: STGO 01 of 2026.

Operational tips

• Keep the original FBR invoice number on file before issuing any adjusting note.
• Train staff: wrong HS code / UOM is usually fixed by a corrected process, not by pretending the invoice never existed.
• Ask your software vendor to demo debit/credit note posting in sandbox before go-live.

Taxora.pk

Taxora.pk is built around validate-and-post FBR workflows and retaining accepted invoice records for PDFs and audit. For onboarding steps see sandbox & IP whitelisting. This article is software orientation, not legal advice.