A shop gave me an invoice that does not verify with FBR. Can I report it, and is there a prize?

An invoice that fails verification can be reported, and the reporting customer can qualify for a prize, but only for purchases from a Tier-1 retailer that has integrated its outlets with FBR’s system. The prize depends on the report being complete and on the Commissioner confirming the invoice is unverified.

What does the law say?

The power in the Act. Section 56C(1) of the Sales Tax Act, 1990 lets the Board prescribe prize schemes “to encourage the general public to make purchases only from registered persons issuing tax invoices”. Section 56C(2), added by the Finance Act, 2021, lets the Board prescribe a procedure for “mystery shopping” of invoices issued by Tier-1 retailers integrated with FBR’s online system, and says that where a discrepancy is found, all the relevant provisions of the Act apply.

The rules. The Board used that power in Chapter XIV-AC of the Sales Tax Rules, 2006:

• Rule 150ZEK limits the chapter to customers of Tier-1 retailers who have integrated their outlets with the Board’s computerized system for real-time reporting of sales.
• Rule 150ZEL is the prize procedure. Sub-rule (1), as substituted in September 2024, entitles customers “who reports unverified invoices issued by tier-1 retailer” to prizes.
• Rule 150ZEM is the mystery shopping procedure.

How does a customer verify the invoice?

Rule 150ZEL(2) says customers verify the electronically generated invoice either through the “Tax Asaan” application or by WhatsApp, on a number the Board communicates by order. Under rule 150ZEL(3), the app or WhatsApp number tells the customer whether the invoice is “Verified” or “unverified”. The WhatsApp number itself is set by a Board order that is not held on this site.

What must be sent to report an unverified invoice?

Rule 150ZEL(4) requires the report to go through the same app or WhatsApp number, with these details:

Detail	Rule 150ZEL(4) clause
Name of the customer	(a)
CNIC of the customer	(b)
Mobile number of the customer	(c)
IBAN of the customer	(d)
Proof of digital payment	(e)
Picture of the unverified invoice	(f)
GPS tagged picture of the business premises that issued it	(g)

The proviso to sub-rule (4) is the one most shoppers miss: if the customer does not provide proof of digital payment, “the right to claim the prize shall stand forfeited”. The rule does not define what counts as proof. A cash purchase leaves no digital payment record at all.

What happens after the report?

Rule 150ZEL(5) generates an alert in the IRIS login of the Commissioner Inland Revenue, who authenticates the unverified invoice to decide whether the customer is entitled to the prize. Rule 150ZEO(3) adds that the Commissioner verifies the invoice through its invoice number or QR code before declaring it unverified.

Rule 150ZEL(6) says that if the customer’s particulars turn out to be incorrect or incomplete at any stage, the onus for delay in paying the prize rests with the customer. Rule 150ZEL(9) leaves the total prize money and the denomination of prizes to the Board. The rules name no amount, and no Board decision on amounts is held here.

For the shop, a report can have consequences. Rule 150ZEO(2)(i) lists an invoice “reported as unverified” on Tax Asaan as one source of information on which the Commissioner may start sealing proceedings against an integrated Tier-1 retailer, subject to the Chief Commissioner’s approval under rule 150ZEO(4) and (5).

Worked example (illustrative scenario)

Hamza buys shoes for Rs. 8,500 at a chain store outlet in Karachi and pays by debit card. At home he scans the invoice in Tax Asaan and it shows “unverified”.

1. Is the chapter engaged? A unit of a national chain of stores is a Tier-1 retailer under section 2(43A)(a) of the Act, and the outlet issues FBR POS invoices, so it is integrated. Rule 150ZEK applies.
2. Hamza reports through Tax Asaan with his name, CNIC, mobile number and IBAN, a screenshot of the card debit as proof of digital payment, a photo of the invoice, and a GPS tagged photo of the shop front: all seven items in rule 150ZEL(4).
3. The Commissioner receives an IRIS alert and checks the invoice number and QR code under rules 150ZEL(5) and 150ZEO(3).
4. If the invoice is confirmed unverified, Hamza is entitled to a prize of whatever amount the Board has fixed under rule 150ZEL(9).

Had Hamza paid the Rs. 8,500 in cash, he could still send the other details, but the proviso to rule 150ZEL(4) would forfeit his right to the prize.

What if the shop is not a Tier-1 retailer?

The chapter does not reach it. Rule 150ZEK confines the prize scheme and mystery shopping to customers of integrated Tier-1 retailers. A small shop paying sales tax through its electricity bill is outside the Tier-1 category, so its bills are not the invoices this procedure covers.

What if the shop gave no invoice at all?

Rule 150ZEL is built around an electronically generated invoice that shows as unverified. It does not describe a route for reporting a purchase where no invoice was handed over. Separate rules deal with Tier-1 retailers that fail to integrate; those are covered in the related pages.

Common mistakes

• Assuming any bill qualifies. Only invoices from integrated Tier-1 retailers are within rule 150ZEK.
• Paying cash and expecting a prize. The proviso to rule 150ZEL(4) forfeits the prize without proof of digital payment.
• Skipping the GPS tagged photo. It is a listed item in clause (g), and incomplete particulars shift the onus for delay to the customer under rule 150ZEL(6).
• Relying on the old draw system. Before September 2024, rule 150ZEL(1) worked through a random computerized draw of names and CNICs. The current text rewards reporting unverified invoices instead.

What to check in the official text

Read section 56C of the Sales Tax Act as amended to 30 June 2026, then rules 150ZEK to 150ZEM and 150ZEO of the Sales Tax Rules, 2006 as amended to 30 June 2025. The WhatsApp number and the prize amounts are fixed by Board orders that are not part of this corpus and should be checked with FBR directly.