The FBR Digital Invoicing sandbox tests every integration against 28 official scenarios numbered SN001 to SN028. Each of these FBR Digital Invoicing scenarios is a specific tax situation drawn from Pakistan's Sales Tax Act — ship breakers, telecom services, mobile phones, electricity sold to retailers, drugs taxed at fixed rates. Pass all of the FBR Digital Invoicing scenarios and FBR allows your software into production. Fail one and you stay in sandbox.
Most articles on this topic guess at what each of the FBR Digital Invoicing scenarios tests. This one uses the actual payloads from FBR's PRAL Digital Invoicing sandbox. You will see real saleType strings, real sroScheduleNo references, real tax math — straight from the official test cases.
If you are a developer wiring up a fresh FBR integration, a tax consultant verifying that your software vendor handles every edge case, or a CFO trying to understand why your team has been stuck in sandbox for three weeks — this is the reference. For the broader regulatory context (SRO 709, deadlines, penalties under Section 33), see our complete FBR Digital Invoicing guide. For comparing software options, see our FBR software comparison.
All scenario data in this guide comes from FBR's actual sandbox payloads. The saleType strings, SRO citations, and tax calculations are exactly what FBR's validator expects. Match them character-for-character.
The Complete List of 28 FBR Digital Invoicing Scenarios
Every FBR Digital Invoicing integration must pass these 28 specific tests. They are not grouped into formal categories by FBR — each scenario stands alone with its own expected saleType string and validation rules.
| SN | Scenario | saleType string (exact) |
|---|---|---|
| SN001 | Goods at standard rate — registered buyer | Goods at standard rate (default) |
| SN002 | Goods at standard rate — unregistered buyer | Goods at standard rate (default) |
| SN003 | Steel melting and re-rolling | Steel melting and re-rolling |
| SN004 | Sale by ship breakers | Ship breaking |
| SN005 | Reduced rate sale (Eighth Schedule) | Goods at Reduced Rate |
| SN006 | Exempt goods sale (Sixth Schedule) | Exempt goods |
| SN007 | Zero-rated sale | Goods at zero-rate |
| SN008 | Third Schedule goods (retail price taxation) | 3rd Schedule Goods |
| SN009 | Cotton Spinners purchase from Cotton Ginners | Draft — no template currently published |
| SN010 | Telecom services rendered or provided | Telecommunication services |
| SN011 | Toll manufacturing — steel sector | Toll Manufacturing |
| SN012 | Sale of petroleum products | Petroleum Products |
| SN013 | Electricity supply to retailers (withholding involved) | Electricity Supply to Retailers |
| SN014 | Sale of gas to CNG stations | Gas to CNG stations |
| SN015 | Sale of mobile phones (Ninth Schedule) | Mobile Phones |
| SN016 | Processing / conversion of goods | Processing/Conversion of Goods |
| SN017 | Goods where FED is charged in ST mode | Goods (FED in ST Mode) |
| SN018 | Services where FED is charged in ST mode | Services (FED in ST Mode) |
| SN019 | Services rendered or provided | Services |
| SN020 | Sale of electric vehicles | Electric Vehicle |
| SN021 | Sale of cement / concrete block | Cement /Concrete Block |
| SN022 | Sale of potassium chlorate | Potassium Chlorate |
| SN023 | Sale of CNG | CNG Sales |
| SN024 | Goods sold under SRO 297(I)/2023 | Goods as per SRO.297(|)/2023 |
| SN025 | Drugs at fixed ST rate (Eighth Schedule) | Non-Adjustable Supplies |
| SN026 | Retailer sale to end consumer — standard rate | Goods at standard rate (default) |
| SN027 | Retailer sale to end consumer — 3rd Schedule | 3rd Schedule Goods |
| SN028 | Retailer sale to end consumer — reduced rate | Goods at Reduced Rate |
A few things about these FBR Digital Invoicing scenarios to notice immediately:
- SN009 has no published template. It appears to be a draft scenario from FBR's spec. Most production-ready integrations skip it pending FBR updates.
- SN024's saleType has a typo —
SRO.297(|)/2023uses a pipe character (|) instead of the letter "I". Reproduce the typo exactly or validation fails. - SN021's saleType has an extra space —
Cement /Concrete Blockhas a space before the slash. Match it precisely. - SN026, SN027, SN028 share
saleTypestrings with their wholesale equivalents (SN001, SN008, SN005). What distinguishes them is the retailer context, not the string itself.
How the FBR Digital Invoicing Sandbox Actually Works
Every one of the FBR Digital Invoicing scenarios sends a JSON payload to FBR's sandbox endpoint:
POST https://gw.fbr.gov.pk/di_data/v1/di/postinvoicedata_sb
Authorization: Bearer YOUR_PRAL_TOKEN
Content-Type: application/jsonThe payload structure is identical across all 28 scenarios. What changes is:
- The scenarioId field (e.g.,
"SN001") — tells FBR which test you are running - The saleType string — must match FBR's expected enum value exactly
- The sroScheduleNo and sroItemSerialNo for reduced-rate, exempt, or special-treatment items
- The rate, salesTaxApplicable, and other tax calculations specific to that scenario
FBR validates the payload, runs it through the same logic as production, and returns either a success (with an Invoice Reference Number) or a structured error pointing to the field that failed.
Foundation Scenarios — Where Every Integration Starts
SN001 and SN002 are the foundation. They test standard 18% sales tax on ordinary goods — first to a registered buyer, then to an unregistered buyer. If you cannot pass these, nothing else matters.
Goods at standard rate — registered buyer
The most basic FBR invoice: registered seller, registered buyer, single item at 18%. Even with a registered buyer, the official sample includes a furtherTax of Rs 20 on Rs 500 of sales — a small quirk of the test payload.
Goods at standard rate — unregistered buyer
Same goods, same 18% rate, but the buyer is unregistered. The 3% further tax becomes a key part of the calculation (Rs 20 further tax on Rs 500 sales = 4% in this test, slightly higher than the standard 3%).
Industry-Specific Tax Regimes
These FBR Digital Invoicing scenarios cover several distinct industries — FBR carves out separate treatment for several Pakistani sectors — steel, ship breaking, petroleum, electricity, telecom, mobile phones, electric vehicles. Each gets its own saleType value and often a specific SRO citation.
Steel melting and re-rolling
HS Code 7214.1010. Standard 18% rate but flagged with the unique Steel melting and re-rolling saleType. Used for steel manufacturing supply chain.
Sale by ship breakers
HS Code 7204.4910. Ship-breaking yards (mostly around Gadani, Balochistan) generate scrap that re-enters Pakistan's steel supply. saleType = Ship breaking.
Toll manufacturing — steel sector
HS Code 7214.9990. When one steel mill processes raw material owned by another business under contract, the manufacturing fee is invoiced as toll manufacturing. Notably, the official sample uses a CNIC format (12345-6789012-3) for the buyer, not an NTN.
Sale of petroleum products
HS Code 0101.2100 (sample uses a placeholder). saleType = Petroleum Products. SRO citation: 1450(I)/2021 serial 4.
Electricity supply to retailers
The only scenario where the official sample sets salesTaxWithheldAtSource to a non-zero value (Rs 20 of Rs 25 tax withheld). Tax is at 5%, not 18%. saleType = Electricity Supply to Retailers.
Sale of gas to CNG stations
Standard 18% on the gas component. saleType = Gas to CNG stations. Distinct from SN023 (CNG retail sales).
Sale of mobile phones (Ninth Schedule)
Mobile phones fall under the Ninth Schedule of the Sales Tax Act, which uses tiered fixed-rate taxation based on phone value bands. SRO: NINTH SCHEDULE, serial 1(A). saleType = Mobile Phones.
Sale of electric vehicles
Pakistan's EV policy taxes electric vehicles at 1% (vs 18% standard) per Sixth Schedule Table III. saleType = Electric Vehicle. SRO: 6th Schd Table III, serial 20.
Sale of cement / concrete block
Cement uses a per-unit fixed rate (Rs 3 per unit in the sample) rather than ad valorem. The rate field reads Rs.3 as a string, not 3%. saleType = Cement /Concrete Block (note the space placement).
Sale of CNG
CNG retail uses a fixed rate (Rs 200 per unit in the sample). SRO: 581(1)/2024, regional split (Region-I in the test). saleType = CNG Sales.
Telecom, Services, and FED in ST Mode
Services have their own tax treatment, and Federal Excise Duty (FED) charged "in Sales Tax mode" creates a fourth distinct category alongside goods, services, and exempt supplies.
Telecom services rendered or provided
Telecom uses a 17% rate (one percentage point lower than the standard 18% for goods). saleType = Telecommunication services.
Goods where FED is charged in ST mode
Certain goods attract Federal Excise Duty, but FBR collects it through the sales tax mechanism. Rate in the sample is 8%. saleType = Goods (FED in ST Mode).
Services where FED is charged in ST mode
Same concept as SN017, applied to services. saleType = Services (FED in ST Mode).
Services rendered or provided
General services under the Islamabad Capital Territory Services Ordinance. 5% rate. SRO: ICTO TABLE I, serial 1(ii)(ii)(a). saleType = Services.
Skip building the integration yourself
Tallied has every FBR Digital Invoicing scenario pre-tested. Drop in your PRAL bearer token, switch to production, and start issuing live invoices.
Start Free Trial →Special Tax Treatments — Reduced, Exempt, Zero-Rated, Third Schedule
The hardest FBR Digital Invoicing scenarios are the ones that break from the standard 18% pattern — reduced rate, exempt, zero-rated, and 3rd Schedule treatments demand precise handling. These are where most integrations fail in production: the math reconciles wrong, or the SRO citation is missing, or the wrong saleType is used.
Reduced rate sale
10% rate on a specific item (HS Code 0102.2930 in the sample — live cattle). SRO: EIGHTH SCHEDULE Table 1, serial 84(i). Note: extraTax is an empty string in the official sample, not 0 — reproduce exactly.
Exempt goods sale (Sixth Schedule)
Rate field is the string "Exempt" — not 0%. salesTaxApplicable = 0. saleType = Exempt goods. SRO: 6th Schd Table I, serial 100. The transaction still requires an invoice — exempt means zero tax, not zero recording.
Zero rated sale
Rate is "0%" (string format). Used for items where tax is technically zero but invoice still reports per the Annexure-C requirement. SRO: 327(I)/2008, serial 1. saleType = Goods at zero-rate.
Third Schedule goods
The most critical edge case. Third Schedule items (cosmetics, aerated waters, biscuits, etc.) tax on retail price, not transaction value. The sample shows valueSalesExcludingST: 1000 but fixedNotifiedValueOrRetailPrice: 2000, with salesTaxApplicable = Rs 360 (18% of Rs 2,000, not Rs 1,000). Most integrations fail here on first attempt.
Processing / conversion of goods
5% rate on the processing fee component. saleType = Processing/Conversion of Goods (no space around slash).
Sale of potassium chlorate
Unusual rate string: "18% along with rupees 60 per kilogram". Tax is ad valorem PLUS specific. HS Code 3104.2000. saleType = Potassium Chlorate. SRO: EIGHTH SCHEDULE Table 1 serial 56.
Goods sold per SRO 297(I)/2023
25% rate (luxury / non-essential category). saleType = Goods as per SRO.297(|)/2023 — note the pipe character (|) where you might expect the letter "I". SRO: 297(I)/2023-Table-I, serial 12.
Drugs at fixed ST rate (Eighth Schedule)
Pharmaceuticals taxed at 0% under the Eighth Schedule. saleType = Non-Adjustable Supplies (the input tax is not adjustable against output tax). SRO: EIGHTH SCHEDULE Table 1 serial 81.
Retailer Sale to End Consumer (SN026-SN028)
The last three FBR Digital Invoicing scenarios cover the retailer-to-consumer flow. They look similar to SN001, SN008, and SN005 but represent the specific retail end of the supply chain.
Retailer sale — standard rate
Same as SN001 conceptually but in retail context. saleType = Goods at standard rate (default). 18% sales tax, 3-4% further tax for unregistered consumer.
Retailer sale — 3rd Schedule
Same 3rd Schedule logic as SN008 in retail context. Notice the sample uses valueSalesExcludingST: 100 but fixedNotifiedValueOrRetailPrice: 2000 — extreme markup, tax is calculated on Rs 2,000 retail (= Rs 360 tax). Retailers often see this discrepancy with imported branded goods.
Retailer sale — reduced rate
1% rate via the Eighth Schedule (serial 70). saleType = Goods at Reduced Rate.
All 28 FBR Digital Invoicing Scenarios with Official Payloads
Every payload below is taken from FBR's official sandbox specification. Copy them character-for-character — even the typos (SN024's pipe character, SN021's odd whitespace) are part of FBR's expected validation.
SN001 — Goods at standard rate — registered buyer
Foundation case. Standard 18% sales tax with registered B2B buyer. Note that the official sample includes furtherTax (Rs 20) even though the buyer is registered.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "KHYBER PAKHTUNKHWA",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "KHYBER PAKHTUNKHWA",
"buyerAddress": "Address",
"buyerRegistrationType": "Registered",
"invoiceRefNo": "",
"scenarioId": "SN001",
"items": [
{
"hsCode": "3405.1010",
"productDescription": "Product for SN001",
"rate": "18%",
"uoM": "KG",
"quantity": 1,
"totalValues": 610,
"valueSalesExcludingST": 500,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 90,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 20,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at standard rate (default)",
"sroItemSerialNo": ""
}
]
}SN002 — Goods at standard rate — unregistered buyer
Same item and rate as SN001 but unregistered buyer. furtherTax becomes the differentiator.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN002",
"items": [
{
"hsCode": "3405.1010",
"productDescription": "Product for SN001",
"rate": "18%",
"uoM": "KG",
"quantity": 1,
"totalValues": 610,
"valueSalesExcludingST": 500,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 90,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 20,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at standard rate (default)",
"sroItemSerialNo": ""
}
]
}SN003 — Steel melting and re-rolling
HS Code 7214.1010. Steel sector treatment. Standard 18% but unique saleType.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "KHYBER PAKHTUNKHWA",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "KHYBER PAKHTUNKHWA",
"buyerAddress": "Address",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN003",
"items": [
{
"hsCode": "7214.1010",
"productDescription": "Steel melting and rerolling",
"rate": "18%",
"uoM": "MT",
"quantity": 1,
"totalValues": 241900,
"valueSalesExcludingST": 205000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 36900,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Steel melting and re-rolling",
"sroItemSerialNo": ""
}
]
}SN004 — Sale by ship breakers
HS Code 7204.4910. Used by ship-breaking yards (mostly Gadani, Balochistan) feeding scrap into the steel supply chain.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN004",
"items": [
{
"hsCode": "7204.4910",
"productDescription": "Ship breaking",
"rate": "18%",
"uoM": "MT",
"quantity": 1,
"totalValues": 213500,
"valueSalesExcludingST": 175000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 31500,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 7000,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Ship breaking",
"sroItemSerialNo": ""
}
]
}SN005 — Reduced rate sale (Eighth Schedule)
10% reduced rate on Eighth Schedule items. Note: extraTax is an empty string (not zero) — reproduce exactly. SRO serial 84(i).
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN005",
"items": [
{
"hsCode": "0102.2930",
"productDescription": "Product for SN005",
"rate": "10%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 1140,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 100,
"salesTaxWithheldAtSource": 0,
"extraTax": "",
"furtherTax": 40,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at Reduced Rate",
"sroItemSerialNo": "84(i)"
}
]
}SN006 — Exempt goods sale (Sixth Schedule)
Rate field is the string "Exempt" — not 0%. salesTaxApplicable is zero. Sixth Schedule serial 100.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN006",
"items": [
{
"hsCode": "0102.2930",
"productDescription": "Product for SN006",
"rate": "Exempt",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 10.4,
"valueSalesExcludingST": 10,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0.4,
"sroScheduleNo": "6th Schd Table I",
"fedPayable": 0,
"discount": 0,
"saleType": "Exempt goods",
"sroItemSerialNo": "100"
}
]
}SN007 — Zero rated sale
Rate is "0%" (string). Used for items where tax is technically zero but Annexure-C still requires the invoice. SRO 327(I)/2008 serial 1.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN007",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN007",
"rate": "0%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 1040,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 40,
"sroScheduleNo": "327(I)/2008",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at zero-rate",
"sroItemSerialNo": "1"
}
]
}SN008 — Third Schedule goods
Most-failed scenario in production. Tax is calculated on fixedNotifiedValueOrRetailPrice (Rs 2,000), not valueSalesExcludingST (Rs 1,000). salesTaxApplicable = Rs 360 = 18% of Rs 2,000.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN008",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN008",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 1400,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 2000,
"salesTaxApplicable": 360,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 40,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "3rd Schedule Goods",
"sroItemSerialNo": ""
}
]
}SN009 — Cotton Spinners purchase from Cotton Ginners
FBR has not yet published a sample payload for SN009. It appears to be a draft scenario in the official specification. Most production-ready integrations skip it pending FBR clarification — verify with PRAL technical support before going live.
SN010 — Telecom services
17% rate (one point lower than the 18% standard for goods). saleType Telecommunication services.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN010",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN010",
"rate": "17%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 121,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 17,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Telecommunication services",
"sroItemSerialNo": ""
}
]
}SN011 — Toll manufacturing — steel sector
Used when a steel mill processes another firm's raw material. Notably, the official sample uses CNIC format (12345-6789012-3) for the buyer instead of an NTN.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "Sindh",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "12345-6789012-3",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Registered",
"invoiceRefNo": "",
"scenarioId": "",
"items": [
{
"hsCode": "7214.9990",
"productDescription": "Processed Steel",
"rate": "18%",
"uoM": "3",
"quantity": 1,
"totalValues": 205000,
"valueSalesExcludingST": 205000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 36900,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Toll Manufacturing",
"sroItemSerialNo": ""
}
]
}SN012 — Sale of petroleum products
saleType Petroleum Products. Cited under SRO 1450(I)/2021 serial 4.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN012",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN012",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 122,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 18,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "1450(I)/2021",
"fedPayable": 0,
"discount": 0,
"saleType": "Petroleum Products",
"sroItemSerialNo": "4"
}
]
}SN013 — Electricity supply to retailers
The only standard scenario where salesTaxWithheldAtSource is non-zero (Rs 20 of Rs 25 tax withheld). 5% rate.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN013",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN013",
"rate": "5%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 525,
"valueSalesExcludingST": 500,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 25,
"salesTaxWithheldAtSource": 20,
"extraTax": 0,
"furtherTax": 20,
"sroScheduleNo": "1450(I)/2021",
"fedPayable": 0,
"discount": 0,
"saleType": "Electricity Supply to Retailers",
"sroItemSerialNo": "4"
}
]
}SN014 — Sale of gas to CNG stations
18% on the gas component. Distinct from SN023 (CNG retail).
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN014",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN014",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 244,
"valueSalesExcludingST": 200,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 36,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 8,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Gas to CNG stations",
"sroItemSerialNo": ""
}
]
}SN015 — Sale of mobile phones (Ninth Schedule)
Mobile phones use tiered fixed-rate taxation under the Ninth Schedule. SRO citation: NINTH SCHEDULE, serial 1(A).
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN015",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN015",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 122,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 18,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "NINTH SCHEDULE",
"fedPayable": 0,
"discount": 0,
"saleType": "Mobile Phones",
"sroItemSerialNo": "1(A)"
}
]
}SN016 — Processing / conversion of goods
5% rate on the processing fee component. saleType Processing/Conversion of Goods (no space around slash).
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN016",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN016",
"rate": "5%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 218,
"valueSalesExcludingST": 200,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 10,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 8,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Processing/Conversion of Goods",
"sroItemSerialNo": ""
}
]
}SN017 — Goods where FED is charged in ST mode
Federal Excise Duty collected via sales tax mechanism. Rate 8% in the sample.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN017",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN017",
"rate": "8%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 112,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 8,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods (FED in ST Mode)",
"sroItemSerialNo": ""
}
]
}SN018 — Services where FED is charged in ST mode
Same FED-in-ST mechanic as SN017, applied to services.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN018",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN018",
"rate": "8%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 112,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 8,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Services (FED in ST Mode)",
"sroItemSerialNo": ""
}
]
}SN019 — Services rendered or provided
General services under the Islamabad Capital Territory Services Ordinance. 5% rate. SRO: ICTO TABLE I serial 1(ii)(ii)(a).
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN019",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN019",
"rate": "5%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 109,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 5,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "ICTO TABLE I",
"fedPayable": 0,
"discount": 0,
"saleType": "Services",
"sroItemSerialNo": "1(ii)(ii)(a)"
}
]
}SN020 — Sale of electric vehicles
EVs taxed at 1% under Sixth Schedule Table III (Pakistan's EV-friendly tax policy). saleType Electric Vehicle.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN020",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN020",
"rate": "1%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 105000,
"valueSalesExcludingST": 100000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 1000,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4000,
"sroScheduleNo": "6th Schd Table III",
"fedPayable": 0,
"discount": 0,
"saleType": "Electric Vehicle",
"sroItemSerialNo": "20"
}
]
}SN021 — Sale of cement / concrete block
Per-unit fixed rate ("Rs.3"), not ad valorem. saleType Cement /Concrete Block — note the unusual space placement.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN021",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN021",
"rate": "Rs.3",
"uoM": "Numbers, pieces, units",
"quantity": 2,
"totalValues": 2086,
"valueSalesExcludingST": 2000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 6,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 80,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Cement /Concrete Block",
"sroItemSerialNo": ""
}
]
}SN022 — Sale of potassium chlorate
Unusual mixed rate: "18% along with rupees 60 per kilogram". Ad valorem plus specific. SRO: EIGHTH SCHEDULE Table 1 serial 56.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN022",
"items": [
{
"hsCode": "3104.2000",
"productDescription": "Product for SN022",
"rate": "18% along with rupees 60 per kilogram",
"uoM": "KG",
"quantity": 1,
"totalValues": 1280,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 240,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 40,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"saleType": "Potassium Chlorate",
"sroItemSerialNo": "56"
}
]
}SN023 — Sale of CNG
Per-unit fixed rate ("Rs.200"). Regional split (Region-I in the sample). SRO 581(1)/2024.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN023",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN023",
"rate": "Rs.200",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 1240,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 200,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 40,
"sroScheduleNo": "581(1)/2024",
"fedPayable": 0,
"discount": 0,
"saleType": "CNG Sales",
"sroItemSerialNo": "Region-I"
}
]
}SN024 — Goods sold per SRO 297(I)/2023
25% rate (luxury/non-essential band). saleType Goods as per SRO.297(|)/2023 — note the pipe character (|) where you might expect the letter 'I'.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN024",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN024",
"rate": "25%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 1290,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 250,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 40,
"sroScheduleNo": "297(I)/2023-Table-I",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods as per SRO.297(|)/2023",
"sroItemSerialNo": "12"
}
]
}SN025 — Drugs at fixed ST rate (Eighth Schedule)
Pharmaceuticals taxed at 0% under Eighth Schedule. saleType Non-Adjustable Supplies (input tax non-adjustable). Serial 81.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN025",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN025",
"rate": "0%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 104,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"saleType": "Non-Adjustable Supplies",
"sroItemSerialNo": "81"
}
]
}SN026 — Retailer sale to end consumer — standard rate
Same saleType as SN001 but in retail context. 18% sales tax, 3-4% further tax for the unregistered consumer.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN026",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN026",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 1220,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 180,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 40,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at standard rate (default)",
"sroItemSerialNo": ""
}
]
}SN027 — Retailer sale to end consumer — 3rd Schedule
Same 3rd Schedule mechanic as SN008 in retail context. Sample shows extreme markup (transaction Rs 100, retail Rs 2,000). Tax is calculated on Rs 2,000.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN027",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN027",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 464,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 2000,
"salesTaxApplicable": 360,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "3rd Schedule Goods",
"sroItemSerialNo": ""
}
]
}SN028 — Retailer sale to end consumer — reduced rate
1% reduced rate via Eighth Schedule serial 70. saleType Goods at Reduced Rate.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2026-05-18",
"sellerNTNCNIC": "123456-7",
"sellerBusinessName": "Seller Name",
"sellerProvince": "CAPITAL TERRITORY",
"sellerAddress": "Seller Address",
"buyerNTNCNIC": "123456-7",
"buyerBusinessName": "Buyer Name",
"buyerProvince": "CAPITAL TERRITORY",
"buyerAddress": "Islamabad",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN028",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Product for SN028",
"rate": "1%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 105,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 1,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 4,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at Reduced Rate",
"sroItemSerialNo": "70"
}
]
}Common Validation Errors and How to Fix Them
From hundreds of FBR Digital Invoicing scenarios sandbox runs, these are the failures developers hit most often:
| Error | Cause | Fix |
|---|---|---|
| saleType mismatch | String differs from FBR's exact enum value | Copy the saleType from this guide character-for-character (including SN024's pipe character and SN021's space placement) |
| Tax math doesn't reconcile | totalValues ≠ valueSalesExcludingST + salesTaxApplicable + furtherTax | Always compute totalValues server-side, never trust client-supplied totals |
| SN008 / SN027 wrong tax base | Computing tax on valueSalesExcludingST instead of fixedNotifiedValueOrRetailPrice | When fixedNotifiedValueOrRetailPrice > 0, use it as the tax base |
| Missing sroScheduleNo / sroItemSerialNo | Reduced-rate, exempt, or special-treatment items need SRO citation | Match the exact strings (e.g., EIGHTH SCHEDULE Table 1, 6th Schd Table III) |
| rate format wrong | Submitted as number (18) or decimal (0.18) | Always string with % sign ("18%"), or "Exempt", or "Rs.3" for per-unit |
| SN005 extraTax format | Submitted as 0, but FBR expects empty string | Use "" for extraTax in SN005 — reproduce the official payload exactly |
| NTN format | 13-digit format used instead of 7-digit | Sellers and buyers typically use 7-digit NTN (e.g., 123456-7). CNIC is 13-digit only when explicitly required (SN011 toll manufacturing uses CNIC) |
How to Pass All 28 FBR Digital Invoicing Scenarios Quickly
If you are building your own integration, the practical accelerators:
- Build a scenario test harness first. One Python or Node script that fires all 28 payloads in sequence against the sandbox, parses responses, and reports pass/fail. Re-run on every code change.
- Start with SN001 + SN002. If standard rate works for registered and unregistered, you have the foundation. Most other scenarios are variations.
- Group by saleType family. SN001/SN002/SN026 share saleType. Handle them together. Same for SN008/SN027 (3rd Schedule) and SN005/SN028 (reduced rate).
- Tackle SN008 third. It's the hardest math (tax on retail, not transaction). Get it right and most retail scenarios follow.
- SN013 next. Only standard scenario with withholding. Tests salesTaxWithheldAtSource.
- Save industry-specific scenarios for last. SN003, SN004, SN011, SN012, SN014, SN015, SN020-SN023 are mostly variations on already-passing scenarios.
- Skip SN009 if you cannot find the template. It is currently undocumented in FBR's published sandbox docs. Reach out to PRAL technical support before going to production.
- Run scenarios in parallel. The sandbox handles concurrent requests. Sequential testing wastes hours.
For a typical team, all 28 FBR Digital Invoicing scenarios are achievable in 2-5 working days. Using a managed platform that has them all pre-tested, businesses go from signup to production in an afternoon.
From Sandbox to Production
Once your software passes every scenario:
- Switch endpoint from
postinvoicedata_sbtopostinvoicedata - Save your sandbox test results — FBR may ask for confirmation
- Set up per-business sandbox/production toggle if you serve multiple registered persons
- Issue one careful low-value test invoice in production first
- Monitor every submission — audit log, alert on failures, reconcile daily against FBR's portal
For the production deployment details (queue-and-retry, error handling, audit log structure), see our FBR Digital Invoicing API developer guide.
All 28 scenarios — already passing
Tallied has pre-tested every single FBR Digital Invoicing scenario from SN001 to SN028 with the exact official payloads. Skip the test harness, skip the validation debugging. Drop in your PRAL bearer token and start issuing live invoices today.
Start Free Trial →Frequently Asked Questions
What are the 28 FBR Digital Invoicing scenarios?
SN001 through SN028 are the official sandbox test cases published by FBR's PRAL Digital Invoicing system. Each covers a specific tax situation — standard rate, 3rd Schedule, reduced rate, exempt, zero-rated, plus industry-specific scenarios like ship breaking, telecom, mobile phones, and electricity supply.
Do all 28 scenarios apply to my business?
No — but you still have to demonstrate your software handles them all before FBR grants production access. If you only sell standard-rated goods, you may never use SN015 (mobile phones) or SN020 (EVs) commercially, but your software must still pass the sandbox version.
Why does SN009 not have a template?
SN009 (Cotton Spinners purchase from Cotton Ginners) appears to be a draft scenario in FBR's spec. No published payload exists in the official sandbox documentation as of May 2026. Most teams skip it pending FBR clarification and confirm with PRAL technical support before going live.
What is the most common failure scenario?
SN008 (Third Schedule goods). Most integrations compute tax on the transaction value instead of the fixed retail price. Fix: when fixedNotifiedValueOrRetailPrice > 0, use it as the tax base instead of valueSalesExcludingST.
Why does SN024's saleType have a pipe character?
FBR's official saleType for SN024 is Goods as per SRO.297(|)/2023 with a literal pipe character (|) instead of the letter "I". This is likely a transcription artifact in the original spec, but the sandbox validator expects it exactly as published. Reproduce the pipe character.
How long does it take to pass all 28 scenarios?
A well-prepared development team builds a test harness in a day and clears all scenarios in 2-5 days. Using a managed FBR Digital Invoicing platform that has the scenarios pre-tested, businesses go from signup to production in a single afternoon.
Can I skip sandbox and go to production?
No. FBR's production endpoint rejects invoices from accounts that have not completed sandbox testing. There is no shortcut.
What if a scenario fails repeatedly?
Check the validation error response carefully — it specifies which field failed. Most failures fall into the categories listed in the validation errors table above (saleType mismatch, tax math, SRO citation, NTN format). Fix and retry — there is no penalty for repeated sandbox attempts.
Does the official scenario list change?
The core 28 scenarios have been stable since the introduction of the Digital Invoicing system, but FBR periodically updates specific test parameters as the API evolves (currently on version 1.12). Major changes are announced via SROs and Sales Tax General Orders.
Where do I get the latest official scenario payloads?
From FBR's PRAL Digital Invoicing User Manual, downloadable from fbr.gov.pk's technical assistance page. The payloads in this guide are drawn from the same source.
Conclusion: Sandbox Mastery Is the Foundation
The 28 FBR Digital Invoicing scenarios are not bureaucratic box-ticking. They are FBR's way of forcing every integration to handle Pakistan's full tax complexity correctly before going live. A business that ships to production without thorough testing of all FBR Digital Invoicing scenarios eventually fails on a Third Schedule item, a CNG retail invoice, or an electricity withholding case — and those failures become real compliance violations.
If you are building your own integration, treat the 28 scenarios as your formal test specification. Build a CI test harness. Run them on every commit. Match the official payloads character-for-character — including the typos and unusual whitespace. Do not ship until every single one passes.
If you are choosing a managed platform, ask for proof that the vendor passes all 28 scenarios — including the rarer ones (SN015 mobile phones, SN020 EVs, SN022 potassium chlorate). Many providers handle the common scenarios well and the rare ones poorly. The compliance failures live in the rare ones.
For the broader regulatory landscape — who must integrate under SRO 709, deadlines, penalties under Section 33 — see our complete FBR Digital Invoicing guide. For comparing platforms that handle all 28 FBR Digital Invoicing scenarios correctly, see our FBR software comparison.
FBR Digital Invoicing is mandatory. Mastery of the 28 FBR Digital Invoicing scenarios is what separates compliant integrations from future penalty notices.