SN002·Standard rate goods sold to unregistered buyers

What it covers

A taxable supply to a buyer outside the sales tax net. They cannot claim input credit, and further tax applies on top of the ordinary sales tax. For most distributors in Pakistan this is the higher-volume scenario, because much of the retail trade is unregistered.

Who needs to test this

Any business selling to unregistered customers, which in practice means most distributors and wholesalers.

Payload notes

• Buyer registration type is Unregistered.
• The buyer's registration number is optional in this case, unlike the registered scenario.
• Further tax carries a value rather than zero.
• Further tax is reported in its own field and must not be folded into the sales tax amount.

Common pitfalls

• Further tax is driven by verified registration status. Guessing the status produces both a wrong invoice and a wrong tax charge.
• Leaving further tax null rather than setting it explicitly fails on a data-format check before any tax logic runs.

Errors you may hit

• 0053Buyer registration type does not match the buyer's profile
• 0080Further tax cannot be empty
• 0300A numeric value is invalid

Which registrations require this

Activity and sector combinations that must pass SN002 in sandbox, per FBR’s published mapping.

Reference mapping only. The eligible-scenarios view inside your own sandbox environment is authoritative for your registration.

Related scenarios

• SN001Standard rate goods sold to registered buyers
• SN027Third Schedule goods sold to end consumers by retailers