Every invoice you report to FBR carries a sale type, and during sandbox testing FBR asks each business to pass a set of scenarios numbered SN001 to SN028. Choosing the wrong one is one of the most common reasons invoices are rejected or tax is miscalculated. This guide lists all 28 scenarios from FBR’s Digital Invoicing technical documentation (v1.12) and explains how to pick the right one.
Sale type vs scenario: what is the difference?
The sale type is a field inside every invoice line (for example “Goods at standard rate (default)” or “3rd Schedule Goods”). It tells FBR which tax treatment applies.
A scenario is a test case FBR uses in the sandbox: a combination of sale type, buyer type and tax fields. IRIS assigns scenarios based on the business nature and sector you select, and you must submit at least one successful test invoice per assigned scenario before you get a production token. In practice, the scenario you test is also the pattern you will use for that kind of sale in production.
All 28 FBR Digital Invoicing scenarios
| Scenario | What it covers | FBR sale type |
|---|---|---|
| SN001 | Goods at standard rate to registered buyers | Goods at standard rate (default) |
| SN002 | Goods at standard rate to unregistered buyers | Goods at standard rate (default) |
| SN003 | Sale of steel (melted and re-rolled) | Steel Melting and re-rolling |
| SN004 | Sale by ship breakers | Ship breaking |
| SN005 | Reduced rate sale | Goods at Reduced Rate |
| SN006 | Exempt goods sale | Exempt goods |
| SN007 | Zero-rated sale | Goods at zero-rate |
| SN008 | Sale of 3rd Schedule goods | 3rd Schedule Goods |
| SN009 | Cotton spinners purchase from cotton ginners | Cotton Ginners |
| SN010 | Telecom services | Telecommunication services |
| SN011 | Toll manufacturing sale by steel sector | Toll Manufacturing |
| SN012 | Sale of petroleum products | Petroleum Products |
| SN013 | Electricity supply to retailers | Electricity Supply to Retailers |
| SN014 | Sale of gas to CNG stations | Gas to CNG stations |
| SN015 | Sale of mobile phones | Mobile Phones |
| SN016 | Processing / conversion of goods | Processing/Conversion of Goods |
| SN017 | Goods where FED is charged in sales tax mode | Goods (FED in ST Mode) |
| SN018 | Services where FED is charged in sales tax 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 listed in SRO 297(I)/2023 | Goods as per SRO.297(I)/2023 |
| SN025 | Drugs at fixed sales tax rate (8th 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 goods | 3rd Schedule Goods |
| SN028 | Retailer sale to end consumer, reduced rate | Goods at Reduced Rate |
Tax rates for each sale type are set by the Sales Tax Act, its schedules and SROs, and they change with Finance Acts. Always use the rate that applies on the invoice date.
How to choose the right scenario
- Start with the buyer. A registered buyer (valid NTN or CNIC registered for sales tax) usually means SN001. An unregistered buyer at the standard rate means SN002, which can also attract further tax.
- Then the goods or service. Goods on the 3rd Schedule are taxed on printed retail price (SN008, or SN027 for retail sales to consumers). Reduced-rate, exempt and zero-rated goods have their own scenarios (SN005, SN006, SN007).
- Then your sector. Steel, ship breaking, cotton, petroleum, CNG, cement, mobile phones and telecom have dedicated scenarios.
- Retailers selling to end consumers use SN026 to SN028.
- Services use SN019, or SN018 where FED is charged in sales tax mode.
Common mistakes
- Using SN001 for an unregistered buyer. FBR checks the buyer’s registration and rejects or recalculates.
- Charging 3rd Schedule goods on sale value instead of retail price.
- Testing only one scenario in the sandbox when IRIS assigned several.
- Setting the scenario per invoice by hand, which leads to inconsistent reporting across staff.
For the error codes these mistakes produce, see FBR invoice errors and how to fix them.
How 3Ace FBR Suite handles scenarios for you
In 3Ace FBR Suite, all 28 scenarios are built in:
- Switch on only the scenarios that apply to your business under Company & FBR.
- Give each product a default sale type once; every invoice line then fills itself.
- When the buyer is unregistered, the software switches to the matching unregistered or retail scenario automatically and adds further tax where it applies.
- Retail-price tax is calculated automatically for 3rd Schedule goods.
- The FBR readiness check flags a wrong combination before the invoice is sent.
- The Sale type summary report totals your sales by scenario for the month.
Frequently asked questions
Do I have to pass all 28 scenarios?
No. You only test the scenarios IRIS assigns to your business nature and sector.
Can one invoice have lines with different sale types?
Each line carries its own sale type, so mixed invoices are possible where the law allows. Many businesses keep them separate for clarity.
Where do I find my assigned scenarios?
In IRIS under Digital Invoicing, in the Sandbox Environment, which lists successful, pending and failed scenarios. Our IRIS token guide shows where.
Try 3Ace FBR Suite free for 14 days and test your invoices in demo mode before connecting to FBR.
Scenario list from FBR’s Technical Documentation for Digital Invoicing API, v1.12. General information, not tax advice.