A shop did not give me a verifiable FBR invoice. Can I report it and is there a prize?

What does the law say?

Section 56C 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”, and prescribe a procedure for “mystery shopping” of invoices issued by integrated Tier-1 retailers.

The Board has done both in Chapter XIV-AC of the Sales Tax Rules, 2006:

• Rule 150ZEK applies the chapter to customers of Tier-1 retailers who have integrated their outlets with the Board’s computerized system, and to mystery shopping of their invoices.
• Rule 150ZEL sets the prize procedure.
• Rule 150ZEM sets the mystery shopping procedure.

Since a September 2024 amendment, rule 150ZEL(1) makes prizes available to customers “who reports unverified invoices issued by tier-l retailer”. Before that, the rule referred to customers picked in a random computerized draw.

How do I check an invoice?

Under rule 150ZEL(2), the customer verifies the electronically generated invoice either through the Tax Asaan application or by sending it to a WhatsApp number that the Board communicates by order. The rules do not print the number itself. The app or WhatsApp service then shows the invoice status as “Verified” or “unverified”.

What details are needed to report an unverified invoice?

Rule 150ZEL(4) says the report is made through the same app or WhatsApp number, with:

1. your name;
2. your CNIC;
3. your mobile number;
4. your IBAN;
5. proof of digital payment;
6. a picture of the unverified invoice; and
7. a GPS-tagged picture of the business premises that issued it.

If proof of digital payment is missing, “the right to claim the prize shall stand forfeited”. If any particulars are wrong or incomplete, rule 150ZEL(6) puts the onus for any delay in paying the prize on the customer.

What happens after I report?

Rule 150ZEL(5) says an alert is generated in the IRIS login of the Commissioner Inland Revenue, who authenticates the unverified invoice to decide whether the customer is entitled to the prize.

Your report can also count against the retailer. Rule 150ZEO lists an invoice reported as unverified on the Tax Asaan application or POS Dashboard as one source of information on which the Commissioner may start sealing proceedings against an integrated Tier-1 retailer.

Worked example (illustrative scenario)

Hina buys a pair of shoes for Rs. 8,500 at a mall outlet in Karachi and pays by debit card. The details are invented.

1. She scans the invoice in the Tax Asaan app. The status shows “unverified”.
2. She reports it in the app with her name, CNIC, mobile number and IBAN, the card slip or bank alert as proof of digital payment, a photo of the invoice, and a GPS-tagged photo of the shop front.
3. The report creates an alert for the Commissioner, who checks the invoice.
4. If the Commissioner confirms it, Hina’s entitlement to a prize is established. The amount is whatever the Board has decided under rule 150ZEL(9); the rules do not fix it.

Had Hina paid Rs. 8,500 in cash and had no proof of digital payment, step 4 would fail: the right to claim the prize would be forfeited.

What is mystery shopping?

Under rule 150ZEM, a person or firm authorized by the Board buys from Tier-1 retailers at random, checks the invoices against FBR’s online system, and reports any fake or invalid invoice to the Board for action under the Act and rules. Shoppers do not need to do anything for this; it runs separately from the prize scheme.

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

Chapter XIV-AC applies only to customers of integrated Tier-1 retailers. The rules in this corpus do not provide a prize or reporting route for purchases from other shops.

Common mistakes

• Expecting a fixed prize amount. The rules leave the prize money and denominations to the Board.
• Reporting a cash purchase for a prize. Proof of digital payment is required, or the prize right is forfeited.
• Sending incomplete details. Rule 150ZEL(6) puts the delay on the customer if the particulars are wrong or incomplete.
• Assuming “unverified” proves fraud. Rule 150ZEO requires the Commissioner to verify the invoice through its number or QR code before declaring it unverified.

What to check in the official text

Read section 56C of the Act and rules 150ZEK to 150ZEM of the Sales Tax Rules, 2006 as amended to 30 June 2025. The WhatsApp number and the prize amounts are set by Board orders that this site does not hold, so confirm them from FBR’s own announcements. App screens and steps inside Tax Asaan are outside this corpus.