FBR Digital Invoicing Sandbox Scenarios
Before FBR issues your production token, you have to prove your integration works. That proof is the sandbox: you must post at least one successful invoice for every scenario that applies to your registered business activity and sector.
Each scenario fixes a specific sale type and set of rules — a standard-rate sale, a Third Schedule sale, a sector-specific supply. Clear them all and the production token is released; miss one and it is not. This reference explains what each scenario covers and where integrations trip on it.
Standard rate
Ordinary taxable supplies at the default rate, to registered and unregistered buyers.
Standard rate goods sold to registered buyers
The baseline business-to-business scenario: ordinary taxable goods sold at the default rate to a sales-tax-registered buyer.
Goods at standard rate (default)Read scenarioStandard rate goods sold to unregistered buyers
The same goods sold to a buyer not registered for sales tax — the case where further tax applies.
Goods at standard rate (default)Read scenarioReduced, zero & exempt
Supplies where a statutory instrument reduces, zeroes, or removes the tax.
Sale of goods at a reduced rate
Goods taxed below the standard rate under a statutory instrument, which must be cited on the line.
Goods at Reduced RateRead scenarioSale of exempt goods
Goods carrying no sales tax at all, still reported in full with the exemption cited.
Exempt GoodsRead scenarioZero-rated sale
Taxable supplies charged at nil. Distinct from exempt goods in their input-tax treatment.
Goods at zero-rateRead scenarioSale of goods listed in a specified statutory order
Goods whose treatment derives from a specific statutory regulatory order rather than a general schedule.
Goods as per SRO.297(|)/2023Read scenarioDrugs sold at a fixed rate under the Eighth Schedule
Pharmaceutical supplies at a fixed rate, where input tax adjustment is not available.
Non-Adjustable SuppliesRead scenarioThird Schedule
Goods taxed on printed retail price rather than transaction value.
Sector-specific
Scenarios that apply only to particular regulated industries.
Sale of melted and re-rolled steel
Billets, ingots, and long bars, governed by the steel sector's separate traceability regime.
Steel Melting and re-rollingRead scenarioSale by ship breakers
Material recovered from ship-breaking operations, treated as its own sale type.
Ship breakingRead scenarioCotton spinners purchasing from cotton ginners
A textile sector scenario with its own withholding rules and a registered-buyer-only constraint.
Cotton GinnersRead scenarioTelecommunication services rendered
Telecom services, treated as a distinct sale type.
Telecommunication servicesRead scenarioToll manufacturing by the steel sector
Processing another party's material for a fee, within the steel sector regime.
Toll ManufacturingRead scenarioSale of petroleum products
Petroleum supplies, which carry levy components alongside sales tax.
Petroleum ProductsRead scenarioElectricity supplied to retailers
Electricity distribution to retail customers, with unit-based measurement and a value threshold on certain rates.
Electricity Supply to RetailersRead scenarioSale of gas to CNG stations
Gas supplied to CNG filling stations as a distinct sale type.
Gas to CNG stationsRead scenarioSale of mobile phones
Mobile handsets, which carry their own rate structure tied to device value bands.
Mobile PhonesRead scenarioProcessing or conversion of goods
Charging for work performed on goods rather than for the goods themselves.
Processing/ Conversion of GoodsRead scenarioGoods where federal excise is charged in sales tax mode
Excisable goods where the duty is collected through the sales tax mechanism rather than separately.
Goods (FED in ST Mode)Read scenarioSale of electric vehicles
Electric vehicles, carrying preferential treatment relative to conventional vehicles.
Electric VehicleRead scenarioSale of cement and concrete blocks
Cement and concrete products, which carry weight-based measurement requirements.
Cement /Concrete BlockRead scenarioSale of potassium chlorate
A controlled substance with a mandatory unit and its own tax calculation formula.
Potassium ChlorateRead scenarioSale of CNG
Compressed natural gas sold at the station level.
CNG SalesRead scenarioServices
Services rendered, including those where excise duty is charged in sales tax mode.
Services where federal excise is charged in sales tax mode
The services counterpart to excise in sales tax mode, with unit constraints on certain rates.
Services (FED in ST Mode)Read scenarioServices rendered or provided
General services, with rate-dependent unit constraints and provincial considerations.
ServicesRead scenarioRetail to end consumers
Sales to end consumers by taxpayers registered as retailers in their sales tax profile.
Standard rate goods sold to end consumers by retailers
Retail sales of ordinary taxable goods to end consumers. Requires retailer status on the sales tax profile.
Goods at standard rate (default)Read scenarioThird Schedule goods sold to end consumers by retailers
Retail sales of branded goods taxed on printed retail price rather than the shelf price charged.
3rd Schedule GoodsRead scenarioReduced rate goods sold to end consumers by retailers
Essential goods carrying preferential rates when sold at retail, with the statutory basis cited.
Goods at Reduced RateRead scenario