Export of services invoice from Pakistan

The invoice Pakistani freelancers and agencies actually need: foreign currency, zero rated, and a bank block complete enough for the transfer to land.

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What it looks like

A filled example. Your own figures replace these.

Export of services invoice from Pakistan

If you write code, design, write copy or consult for clients outside Pakistan, this is the invoice you send. It differs from a domestic one in three ways: it is zero rated, it is denominated in the client's currency, and the bank block is the part that actually determines whether you get paid.

Zero rated, not exempt

An export of services is zero rated. That is not the same as being outside the tax system. You still issue an invoice, you still keep records, and you still file. What changes is that the rate applied is zero, so no sales tax is added to the total. Write that on the invoice rather than leaving the tax line blank, because a blank line reads as an omission and a stated zero rating reads as a decision.

Invoicora prints the zero-rating line only when no tax was actually charged, so the sentence can never contradict the figures above it.

Currency

Invoice in the currency you will be paid in, usually USD, EUR or GBP. Do not invoice in rupees and ask the client to convert: the exchange rate on the day they pay will not match the rate on the day you invoiced, and the difference becomes an argument. Your bank converts the incoming amount and issues the proceeds realisation certificate against what actually arrived.

Pick the currency before you add line items. Changing it later leaves the numbers unchanged but relabelled, which is rarely what you meant.

The bank details block

This is where export invoices go wrong. An international transfer needs more than an account number. Include all of the following, and check each character against your bank's own statement rather than from memory.

  • Account holder name, exactly as the bank holds it
  • Account number, and IBAN where your bank issues one
  • SWIFT or BIC code
  • Bank name and branch address
  • Your own address, which some correspondent banks require

A name mismatch between the invoice and the account is the most common reason a transfer is held. If you trade under a brand name but bank under your own, put both on the invoice.

A worked example

A Karachi developer bills a client in Berlin for two weeks of work at USD 2,400 per week:

Export of services, two weeks
Backend development, 2 weeks
4,800.00
Subtotal
4,800.00
Sales tax
0.00
Total due
USD 4,800.00

Zero rated as an export of services. Payment by SWIFT transfer to the account named on the invoice.

Practical points that save a week

  • Number invoices in an unbroken sequence. Gaps invite questions you do not want to answer later.
  • Put a due date on it. Net 14 or net 30 is normal; no date means whenever they get to it.
  • Keep the description specific. A line that says 'consulting' is harder for a client's finance team to approve than one that names the project and the period.
  • Send the PDF as an attachment, not a link. Links get blocked by corporate mail filters.

What this tool does not do

Invoicora creates the invoice and the PDF. It does not file with the FBR, does not talk to your bank, and does not produce a proceeds realisation certificate. Those stay with you and your bank.

For the invoice particulars that apply generally, see section 23 of the Sales Tax Act 1990 and the standardised format in SRO 1006(I)/2021. SRO 1006(I)/2021

Sources last checked 2026-10-16

Common questions

Do I charge sales tax on an export of services?
No. An export of services is zero rated, so the rate applied is zero and nothing is added to the total. You still issue the invoice and keep the record.
Which currency should I invoice in?
The one you will be paid in, usually USD, EUR or GBP. Invoicing in rupees and asking the client to convert creates a difference between the invoiced and received amounts that nobody wants to reconcile.
What bank details does a foreign client need?
Account holder name as the bank holds it, account number, IBAN if your bank issues one, SWIFT or BIC, and the bank's name and branch address. A mismatch between the invoice name and the account name is the usual cause of a held transfer.
Do I still need an NTN on an export invoice?
Put it on. It costs nothing, it identifies you, and it makes the invoice consistent with everything else you file.
Can I send the same invoice to a client in the UAE or Saudi Arabia?
Yes, though Gulf clients often prefer a bilingual Arabic and English document. Invoicora can print every label in two languages on the same page.
Does the tool convert currencies for me?
No, and deliberately. It invoices in one currency and does not apply a rate, because the only rate that matters is the one your bank uses on the day the money lands.
Is my client data uploaded anywhere?
No. Everything you type stays in your browser on your own device. There is no account and no server copy.