FBR Digital Invoice Scenario Testing: Complete Guide with JSON Examples
Successfully clearing FBR's Digital Invoice (DI) scenario testing is a mandatory requirement for obtaining your production token and going live with e-invoicing in Pakistan. This comprehensive guide walks you through every step of the process, complete with ready-to-use JSON examples for all 28 scenarios.
Understanding FBR Digital Invoice Scenario Testing
Before your business can submit real-time invoices to FBR's IRIS portal, you must first complete sandbox testing. This process validates that your digital invoicing solution is fully compatible with FBR's regulatory framework and technical requirements.
To initiate this testing phase, navigate to the Technical Detail section within the FBR portal's API Integration settings. Here, you'll need to provide accurate information about your digital invoicing solution, including:
- ERP Software Provider: Logic Layer Pvt. Ltd.
- Software Name: Logic Layer FBR Integration System
- Version Number: Your current software version
Why DI Scenario Testing is Mandatory
A critical part of FBR e-invoicing setup involves accurately selecting your Business Nature (Manufacturer, Importer, Exporter, Distributor, Wholesaler) and relevant Sector (Mobile, Pharmaceuticals, Automobile, Textile, etc.). Based on these selections, the 'Sandbox Environment' tab generates a unique FBR sandbox token along with a set of eligible tax scenarios – typically ranging from 9 to 28 scenarios.
To proceed further and obtain your FBR production token, you must successfully clear all assigned sandbox testing scenarios.
Pre-Requisites for FBR Digital Invoice Testing
1. FBR Registration & Licensed Integrator
You'll need the expertise of a licensed integrator or specialized digital invoicing software company like Logic Layer Pvt. Ltd. to guide you through the IRIS portal registration process.
2. Static IP Whitelisting
A static IP address from your Internet Service Provider (PTCL, Storm Fiber, Transworld, Fiberlink) is mandatory. This static IP must be whitelisted by FBR/PRAL for secure API access.
3. Sandbox Token Access
Obtain the Sandbox API URL from FBR's technical documentation. Your security token will be available within the IRIS portal under the Sandbox Environment section.
Developer Tip: When making API calls, use the sandbox token as an authorization header:
Bearer [your_sandbox_token]4. Sample Invoice Data
You'll require diverse sample sales tax invoice data that aligns with eligible scenarios, including various invoice types such as Standard Rate Sales, Reduced Rate Sales, Exempt Goods, Zero-Rated Goods, and others.
FBR Digital Invoice Scenario Data (JSON Examples)
Instructions before using these examples:
- Replace placeholder values like
YOUR_NTN,YOUR_BUSINESS_NAME,YOUR_PROVINCE, andYOUR_ADDRESSwith your actual company details. - Ensure
invoiceDateis a current or recent date inYYYY-MM-DDformat. - Use a unique
invoiceRefNofor each test submission to prevent duplication. - For buyer NTN/CNIC, use a valid test NTN/CNIC or a dummy one that FBR's sandbox accepts.
SN001: Goods at Standard Rate (Registered Buyer)
This applies to the sale of goods subject to the standard 18% sales tax rate made to sales tax registered buyers. These buyers can claim input tax credits.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-10",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerNTNCNIC": "7654321",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "2046004",
"buyerBusinessName": "ABC Trading Company",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"scenarioId": "SN001",
"buyerRegistrationType": "Registered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Software License",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 400,
"totalValues": 0,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0.0,
"salesTaxApplicable": 180,
"salesTaxWithheldAtSource": 0,
"extraTax": "",
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at standard rate (default)",
"sroItemSerialNo": ""
}
]
}SN002: Goods at Standard Rate (Unregistered Buyer)
When goods are sold to buyers not registered for sales tax (B2C sales), the seller charges full sales tax. The buyer cannot claim input tax credits.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-10",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerNTNCNIC": "7654321",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1234567",
"buyerBusinessName": "Walk-in Customer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"scenarioId": "SN002",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "IT Equipment",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 400,
"totalValues": 0,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0.0,
"salesTaxApplicable": 180,
"salesTaxWithheldAtSource": 0,
"extraTax": "",
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at standard rate (default)",
"sroItemSerialNo": ""
}
]
}SN003: Steel Melting and Re-rolling
The steel sector is governed by strict traceability and sector-specific rules. Tax authorities regulate their tax treatment distinctly, sometimes applying specific tax rates.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerBusinessName": "Logic Layer Steel Division",
"sellerNTNCNIC": "7654321",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "3710505701479",
"buyerBusinessName": "Steel Works Ltd",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"invoiceRefNo": "0",
"scenarioId": "SN003",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "7214.1010",
"productDescription": "Steel Bars",
"rate": "18%",
"uoM": "MT",
"quantity": 1,
"totalValues": 0,
"valueSalesExcludingST": 205000.0,
"fixedNotifiedValueOrRetailPrice": 0.0,
"salesTaxApplicable": 36900,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Steel melting and re-rolling",
"sroItemSerialNo": ""
}
]
}SN004: Ship Breaking
Ship breakers dismantle old ships and recover scrap steel. This scrap is treated separately for tax purposes with special rates or exemptions.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-26",
"sellerNTNCNIC": "4130276175937",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "3710505701479",
"buyerBusinessName": "Marine Recyclers",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250421-001",
"scenarioId": "SN004",
"items": [
{
"hsCode": "7204.1010",
"productDescription": "Scrap Steel",
"rate": "18%",
"uoM": "MT",
"quantity": 1,
"totalValues": 0,
"valueSalesExcludingST": 175000,
"salesTaxApplicable": 31500,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Ship breaking",
"sroItemSerialNo": ""
}
]
}SN005: Goods at Reduced Rate (Eighth Schedule)
Certain goods are taxed at a reduced rate (lower than standard) to encourage affordability. The Eighth Schedule lists these goods – commonly basic food items, medicines, or essential commodities.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-06-30",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Retail Store",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"scenarioId": "SN005",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0102.2930",
"productDescription": "Essential Commodity",
"rate": "1%",
"uoM": "Numbers, pieces, units",
"quantity": 1.0,
"totalValues": 0.00,
"valueSalesExcludingST": 1000.00,
"fixedNotifiedValueOrRetailPrice": 0.00,
"salesTaxApplicable": 10,
"salesTaxWithheldAtSource": 50.23,
"extraTax": "",
"furtherTax": 120.00,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 50.36,
"discount": 56.36,
"saleType": "Goods at Reduced Rate",
"sroItemSerialNo": "82"
}
]
}SN006: Exempt Goods (Sixth Schedule)
Goods listed in the Sixth Schedule are exempt from sales tax. This exemption reduces tax burden on essential or socially important items.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-07-01",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerNTNCNIC": "7654321",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "2046004",
"buyerBusinessName": "Healthcare Supplies",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250515-001",
"scenarioId": "SN006",
"buyerRegistrationType": "Registered",
"items": [
{
"hsCode": "0102.2930",
"productDescription": "Medical Equipment",
"rate": "Exempt",
"uoM": "Numbers, pieces, units",
"quantity": 1.0,
"totalValues": 0.00,
"valueSalesExcludingST": 10,
"fixedNotifiedValueOrRetailPrice": 0.00,
"salesTaxApplicable": 0,
"salesTaxWithheldAtSource": 50.23,
"extraTax": "",
"furtherTax": 120.00,
"sroScheduleNo": "6th Schd Table I",
"fedPayable": 50.36,
"discount": 56.36,
"saleType": "Exempt goods",
"sroItemSerialNo": "100"
}
]
}SN007: Zero-Rated Goods
Zero-rated goods have sales tax charged at 0%. The seller can claim input tax credits on purchases. This is often applied to exported goods.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerNTNCNIC": "7654321",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "3710505701479",
"buyerBusinessName": "Export House",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"scenarioId": "SN007",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "0",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Export Goods",
"rate": "0%",
"uoM": "Numbers, pieces, units",
"quantity": 100,
"totalValues": 0,
"valueSalesExcludingST": 100,
"salesTaxApplicable": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "327(I)/2008",
"fixedNotifiedValueOrRetailPrice": 0.00,
"fedPayable": 0,
"discount": 0,
"saleType": "Goods at zero-rate",
"sroItemSerialNo": "1"
}
]
}SN008: Third Schedule Goods (Retail Price Based)
Items under the Third Schedule are subject to sales tax based on printed retail price rather than transaction value.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "3710505701479",
"buyerBusinessName": "Retail Chain",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"invoiceRefNo": "0",
"scenarioId": "SN008",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Branded Product",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 100,
"totalValues": 145,
"valueSalesExcludingST": 0,
"fixedNotifiedValueOrRetailPrice": 1000,
"salesTaxApplicable": 180,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "3rd Schedule Goods",
"sroItemSerialNo": ""
}
]
}SN009: Cotton Ginners
Purchases from registered cotton ginners are subject to specific rules under cotton trade taxation, possibly involving reverse charge mechanisms.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-15",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "2046004",
"buyerBusinessName": "Textile Mills",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"scenarioId": "SN009",
"buyerRegistrationType": "Registered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Raw Cotton",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 0,
"totalValues": 2500,
"valueSalesExcludingST": 2500,
"fixedNotifiedValueOrRetailPrice": 0.00,
"salesTaxApplicable": 450,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Cotton ginners",
"sroItemSerialNo": ""
}
]
}SN010: Telecommunication Services
Mobile operators providing telecom services are taxed under specific rules, including additional regulatory fees with both FED and GST.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-15",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerNTNCNIC": "7654321",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Telecom Customer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250515-001",
"scenarioId": "SN010",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Telecom Services",
"rate": "17%",
"uoM": "Numbers, pieces, units",
"quantity": 1000,
"totalValues": 0,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0.00,
"salesTaxApplicable": 17,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Telecommunication services",
"sroItemSerialNo": ""
}
]
}SN011: Toll Manufacturing
Toll manufacturing involves third-party processing of raw materials into finished products. The processor issues an invoice for conversion charges.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-26",
"sellerNTNCNIC": "4130276175937",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "3710505701479",
"buyerBusinessName": "Manufacturing Co",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"dataSource": "",
"scenarioId": "SN011",
"items": [
{
"hsCode": "7214.9990",
"productDescription": "Processed Steel",
"rate": "18%",
"uoM": "MT",
"quantity": 1,
"totalValues": 205000,
"valueSalesExcludingST": 205000,
"salesTaxApplicable": 36900,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Toll Manufacturing",
"sroItemSerialNo": ""
}
]
}SN012: Petroleum Products
Petroleum products like petrol, diesel, or lubricants have distinct sales tax rates or federal excise duties due to their economic importance.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-15",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Fuel Station",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250515-001",
"scenarioId": "SN012",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Petroleum Product",
"rate": "1.43%",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"totalValues": 132,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0.00,
"salesTaxApplicable": 1.43,
"salesTaxWithheldAtSource": 2,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "1450(I)/2021",
"fedPayable": 0,
"discount": 0,
"saleType": "Petroleum Products",
"sroItemSerialNo": "4"
}
]
}SN013: Electricity Supply to Retailers
Selling electricity to retailers has unique tax implications with different rates for wholesale vs retail.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-15",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Power Distributor",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250515-001",
"scenarioId": "SN013",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Electricity Units",
"rate": "5%",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"totalValues": 212,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0.00,
"salesTaxApplicable": 50,
"salesTaxWithheldAtSource": 11,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "1450(I)/2021",
"fedPayable": 0,
"discount": 0,
"saleType": "Electricity Supply to Retailers",
"sroItemSerialNo": "4"
}
]
}SN014: Gas to CNG Stations
Natural gas sold to CNG filling stations may have special tax treatment to promote cleaner fuels.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-15",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "CNG Station",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250515-001",
"scenarioId": "SN014",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Natural Gas",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"totalValues": 0,
"valueSalesExcludingST": 1000,
"salesTaxApplicable": 180,
"salesTaxWithheldAtSource": 0,
"fixedNotifiedValueOrRetailPrice": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Gas to CNG stations",
"sroItemSerialNo": ""
}
]
}SN015: Mobile Phones
Mobile handsets attract standard sales tax but may be subject to additional duties or regulatory charges.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-15",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerNTNCNIC": "7654321",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Mobile Retailer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250515-001",
"scenarioId": "SN015",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Smartphone",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"totalValues": 0,
"valueSalesExcludingST": 1234,
"salesTaxApplicable": 222.12,
"salesTaxWithheldAtSource": 0,
"fixedNotifiedValueOrRetailPrice": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "NINTH SCHEDULE",
"fedPayable": 0,
"discount": 0,
"saleType": "Mobile Phones",
"sroItemSerialNo": "1(A)"
}
]
}SN016: Processing/Conversion of Goods
Services where raw materials are converted into finished products through manufacturing or processing.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-16",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000078",
"buyerBusinessName": "Processing Client",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"scenarioId": "SN016",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Processing Service",
"rate": "5%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 0,
"valueSalesExcludingST": 100,
"salesTaxApplicable": 5,
"salesTaxWithheldAtSource": 0,
"fixedNotifiedValueOrRetailPrice": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Processing/Conversion of Goods",
"sroItemSerialNo": ""
}
]
}SN017: Goods (FED in ST Mode)
Federal Excise Duty collected through the sales tax system, streamlining collection.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-10",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "7000009",
"buyerBusinessName": "FED Customer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"scenarioId": "SN017",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "FED Goods",
"rate": "8%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 8,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "Goods (FED in ST Mode)",
"sroScheduleNo": "",
"sroItemSerialNo": ""
}
]
}SN018: Services (FED in ST Mode)
Certain services like advertisement, franchise, insurance are liable to FED but invoiced under sales tax framework.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-06-14",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000056",
"buyerBusinessName": "Service Client",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250421-001",
"scenarioId": "SN018",
"buyerRegistrationType": "Unregistered",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Consulting Service",
"rate": "8%",
"uoM": "Numbers, pieces, units",
"quantity": 20,
"totalValues": 0,
"valueSalesExcludingST": 1000,
"salesTaxApplicable": 80,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"saleType": "Services (FED in ST Mode)",
"sroItemSerialNo": ""
}
]
}SN019: ICT Services
Businesses providing services such as consultancy, software development, and IT solutions are taxed under distinct ordinance.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Tech Company",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250421-001",
"buyerRegistrationType": "Unregistered",
"scenarioId": "SN019",
"items": [
{
"hsCode": "0101.2900",
"productDescription": "Software Development",
"rate": "5%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"totalValues": 0,
"valueSalesExcludingST": 100,
"salesTaxApplicable": 5,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "ICTO TABLE I",
"fedPayable": 0,
"discount": 0,
"saleType": "Services",
"sroItemSerialNo": "1(ii)(ii)(a)"
}
]
}SN020: Electric Vehicles
Electric vehicles may be incentivized through reduced sales tax rates to encourage environmentally friendly transportation.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "EV Buyer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Unregistered",
"scenarioId": "SN020",
"invoiceRefNo": "SI-20250421-001",
"items": [
{
"hsCode": "0101.2900",
"productDescription": "Electric Vehicle",
"rate": "1%",
"uoM": "Numbers, pieces, units",
"quantity": 122,
"totalValues": 0,
"valueSalesExcludingST": 1000,
"salesTaxApplicable": 10,
"salesTaxWithheldAtSource": 0,
"fixedNotifiedValueOrRetailPrice": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "6th Schd Table III",
"fedPayable": 0,
"discount": 0,
"saleType": "Electric Vehicle",
"sroItemSerialNo": "20"
}
]
}SN021: Cement/Concrete Block
Cement and concrete blocks are taxed at standard rate and subject to strict regulation due to environmental impact.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Construction Co",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "SI-20250421-001",
"buyerRegistrationType": "Unregistered",
"scenarioId": "SN021",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Cement Bags",
"rate": "Rs.3 per unit",
"uoM": "Numbers, pieces, units",
"quantity": 12,
"valueSalesExcludingST": 123,
"salesTaxApplicable": 36,
"fixedNotifiedValueOrRetailPrice": 3,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "Cement /Concrete Block",
"sroItemSerialNo": ""
}
]
}SN022: Potassium Chlorate
A sensitive chemical used in matchstick manufacturing, subject to fixed tax per kilogram.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Chemical Buyer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Unregistered",
"scenarioId": "SN022",
"invoiceRefNo": "SI-20250421-001",
"items": [
{
"hsCode": "3104.2000",
"productDescription": "Potassium Chlorate",
"rate": "18% + Rs.60/kg",
"uoM": "KG",
"quantity": 1,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 60,
"salesTaxApplicable": 78,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "Potassium Chlorate",
"sroItemSerialNo": "56"
}
]
}SN023: CNG Sales
Sales of Compressed Natural Gas involve regulated pricing and specific tax treatments including both FED and sales tax.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Vehicle Owner",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Unregistered",
"scenarioId": "SN023",
"invoiceRefNo": "SI-20250421-001",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "CNG Fuel",
"rate": "Rs.200/unit",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"valueSalesExcludingST": 234,
"fixedNotifiedValueOrRetailPrice": 200,
"salesTaxApplicable": 24600,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "581(1)/2024",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "CNG Sales",
"sroItemSerialNo": "Region-I"
}
]
}SN024: Goods as per SRO.297(I)/2023
Specific goods subject to reduced, conditional, or fixed-rate taxation under this SRO.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-04-21",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "SRO Buyer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Unregistered",
"scenarioId": "SN024",
"invoiceRefNo": "SI-20250421-001",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "SRO Product",
"rate": "25%",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 250,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "297(I)/2023-Table-I",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "Goods as per SRO.297(I)/2023",
"sroItemSerialNo": "12"
}
]
}SN025: Non-Adjustable Supplies (Pharmaceuticals)
Certain pharmaceutical products taxed at fixed rate under serial 81 of Eighth Schedule to make medicines affordable.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-16",
"sellerNTNCNIC": "7654321",
"sellerBusinessName": "Logic Layer Pvt Ltd",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"sellerProvince": "Sindh",
"buyerNTNCNIC": "1000000000078",
"buyerBusinessName": "Pharmacy",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Unregistered",
"invoiceRefNo": "",
"scenarioId": "SN025",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Medicine",
"rate": "0%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"valueSalesExcludingST": 100,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 0,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "Non-Adjustable Supplies",
"sroItemSerialNo": "81"
}
]
}SN026: Retailer - Standard Rate Goods
Retailers selling taxable goods directly to end consumers through POS systems integrated with FBR's IRIS platform.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-16",
"sellerNTNCNIC": "7000008",
"sellerBusinessName": "Logic Layer Retail",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000078",
"buyerBusinessName": "Retail Customer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Registered",
"scenarioId": "SN026",
"invoiceRefNo": "SI-20250421-001",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Retail Product",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 123,
"valueSalesExcludingST": 1000,
"fixedNotifiedValueOrRetailPrice": 0,
"salesTaxApplicable": 180,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "Goods at standard rate (default)",
"sroItemSerialNo": ""
}
]
}SN027: Retailer - Third Schedule Goods
Retailers selling goods under 3rd Schedule must charge tax based on maximum retail price (MRP).
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-10",
"sellerNTNCNIC": "7000008",
"sellerBusinessName": "Logic Layer Retail",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "7000006",
"buyerBusinessName": "FMCG Buyer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"buyerRegistrationType": "Registered",
"invoiceRefNo": "",
"scenarioId": "SN027",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "FMCG Product",
"rate": "18%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"valueSalesExcludingST": 0,
"fixedNotifiedValueOrRetailPrice": 100,
"salesTaxApplicable": 18,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "",
"fedPayable": 0,
"discount": 0,
"totalValues": 0,
"saleType": "3rd Schedule Goods",
"sroItemSerialNo": ""
}
]
}SN028: Retailer - Reduced Rate Goods
Essential goods like baby milk and books subject to reduced tax rate to keep vital products affordable.
{
"invoiceType": "Sale Invoice",
"invoiceDate": "2025-05-16",
"sellerNTNCNIC": "7000008",
"sellerBusinessName": "Logic Layer Retail",
"sellerProvince": "Sindh",
"sellerAddress": "Office 67, Habib Chamber, Gulshan-e-Iqbal Block 14, Karachi",
"buyerNTNCNIC": "1000000000000",
"buyerBusinessName": "Consumer",
"buyerProvince": "Sindh",
"buyerAddress": "Karachi",
"invoiceRefNo": "",
"buyerRegistrationType": "Registered",
"scenarioId": "SN028",
"items": [
{
"hsCode": "0101.2100",
"productDescription": "Baby Formula",
"rate": "1%",
"uoM": "Numbers, pieces, units",
"quantity": 1,
"valueSalesExcludingST": 99.01,
"fixedNotifiedValueOrRetailPrice": 100,
"salesTaxApplicable": 0.99,
"salesTaxWithheldAtSource": 0,
"extraTax": 0,
"furtherTax": 0,
"sroScheduleNo": "EIGHTH SCHEDULE Table 1",
"fedPayable": 0,
"discount": 0,
"totalValues": 100,
"saleType": "Goods at Reduced Rate",
"sroItemSerialNo": "70"
}
]
}Troubleshooting Common Testing Issues
Invalid JSON Format
- Check for missing required fields
- Verify correct data types (string vs number)
- Watch for JSON syntax errors (misplaced commas, missing braces)
Solution: Use a reliable JSON validator tool and cross-check against FBR's official documentation.
Authentication Errors (Invalid Token)
- Token may be expired or incorrect
- Wrong API key might have been used
Solution: Regenerate the token and ensure correct header format.
IP Whitelisting Issues
- Your server's IP might not be whitelisted by FBR/PRAL
Solution: Verify your whitelisted IPs with FBR/PRAL.
Data Validation Errors
- Buyer/Seller NTN or CNIC not registered or entered incorrectly
- HS codes may be invalid
- Tax calculations may be inaccurate
Solution: Cross-check all data with FBR's official records.
The Go-Live Process
1. Completion of Sandbox Testing
Once sandbox testing is successfully completed, navigate to the "Production Environment" tab to generate your production token.
2. Switching to Production Environment
After generating the production token, use it as your authentication key and start submitting live invoices to FBR.
3. Monitoring and Reporting
Ensure continuous monitoring of real-time invoice activity using the FBR dashboard to track, validate, and verify all generated invoices.
Need Help with FBR Digital Invoice Integration?
Logic Layer Pvt. Ltd. provides complete FBR Digital Invoicing solutions including:
- IRIS Portal Registration & Setup
- Sandbox Testing Support
- Production Token Acquisition
- Custom ERP Integration
- Ongoing Technical Support
Contact us today to get started with your FBR e-invoicing compliance journey!