All 28 FBR Digital Invoicing Scenarios
Every payload below is taken from FBR's official sandbox specification. Copy them character-for-character — even the typos are part of FBR's expected validation.
Common Validation Errors
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 |
| Error 0091: Extra tax provided where sale is of reduced rate goods | extraTax field is provided (as 0, empty string, or positive number) on Reduced Rate items (Eighth Schedule) | Omit extraTax completely from the payload for Goods at Reduced Rate (SN005 & SN028) |
| 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 Quickly
- Build a scenario test harness first to fire all payloads in sequence.
- Start with SN001 + SN002. If standard rate works, you have the foundation.
- Tackle SN008 early. It's the hardest math (tax on retail, not transaction).
- Save industry-specific scenarios for last. Skip SN009 pending FBR clarification.
Scenario Payloads
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.
Goods at standard rate — unregistered buyer
Same item and rate as SN001 but unregistered buyer. furtherTax becomes the differentiator.
Steel melting and re-rolling
HS Code 7214.1010. Steel sector treatment. Standard 18% but unique saleType.
Sale by ship breakers
HS Code 7204.4910. Used by ship-breaking yards (mostly Gadani, Balochistan) feeding scrap into the steel supply chain.
Reduced rate sale (Eighth Schedule)
10% reduced rate on Eighth Schedule items. Note: extraTax is omitted (providing extraTax triggers FBR Error 0091 on reduced rate goods). SRO serial 84(i).
Exempt goods sale (Sixth Schedule)
Rate field is the string "Exempt" — not 0%. salesTaxApplicable is zero. Sixth Schedule serial 100.
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.
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.
Cotton Spinners purchase from Cotton Ginners
Draft scenario in official FBR specification. Template configured with valid 8-digit Ginned Cotton PCT code (HS: 5201.0090).
Telecom services
17% rate (one point lower than the 18% standard for goods). saleType Telecommunication services.
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.
Sale of petroleum products
saleType Petroleum Products. Cited under SRO 1450(I)/2021 serial 4.
Electricity supply to retailers
The only standard scenario where salesTaxWithheldAtSource is non-zero (Rs 20 of Rs 25 tax withheld). 5% rate.
Sale of gas to CNG stations
18% on the gas component. Distinct from SN023 (CNG retail).
Sale of mobile phones (Ninth Schedule)
Mobile phones use tiered fixed-rate taxation under the Ninth Schedule. SRO citation: NINTH SCHEDULE, serial 1(A).
Processing / conversion of goods
5% rate on the processing fee component. saleType Processing/Conversion of Goods (no space around slash).
Goods where FED is charged in ST mode
Federal Excise Duty collected via sales tax mechanism. Rate 8% in the sample.
Services where FED is charged in ST mode
Same FED-in-ST mechanic as SN017, applied to services.
Services rendered or provided
General services under the Islamabad Capital Territory Services Ordinance. 5% rate. SRO: ICTO TABLE I serial 1(ii)(ii)(a).
Sale of electric vehicles
EVs taxed at 1% under Sixth Schedule Table III (Pakistan's EV-friendly tax policy). saleType Electric Vehicle.
Sale of cement / concrete block
Per-unit fixed rate ("Rs.3"), not ad valorem. saleType Cement /Concrete Block — note the unusual space placement.
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.
Sale of CNG
Per-unit fixed rate ("Rs.200"). Regional split (Region-I in the sample). SRO 581(1)/2024.
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'.
Drugs at fixed ST rate (Eighth Schedule)
Pharmaceuticals taxed at 0% under Eighth Schedule. saleType Non-Adjustable Supplies (input tax non-adjustable). Serial 81.
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.
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.
Retailer sale to end consumer — reduced rate
1% reduced rate via Eighth Schedule serial 70. saleType Goods at Reduced Rate.