SN007·Zero-rated sale
Reduced, zero & exemptDistribution relevant
Sale type
Goods at zero-rateSubmit this string verbatim. FBR compares the sale type literally — a normalised, retyped, or re-cased variant is rejected even when everything else on the line is correct.
What it covers
Zero-rated supplies are within the tax net but charged at nil, which preserves the supplier's ability to reclaim input tax. Exports and certain specified goods fall here.
Who needs to test this
Most business activities, and exporters in particular.
Payload notes
- The rate is the zero-rate description string from FBR's reference data.
- The SRO or schedule reference and item serial number are required, as the rate is non-standard.
- Sales tax is zero but explicitly reported.
Common pitfalls
- The commercial distinction between zero-rated and exempt matters to your own input tax position, not just to the payload — misclassifying costs money as well as failing validation.
Errors you may hit
Which registrations require this
Activity and sector combinations that must pass SN007 in sandbox, per FBR’s published mapping.
| Business activity | Sectors |
|---|---|
| Manufacturer | All Other Sectors, FMCG, Textile, Telecom, Petroleum, Electricity Distribution, Gas Distribution, Services, Automobile, CNG Stations, Pharmaceuticals, Wholesale / Retails |
| Importer | All sectors |
| Distributor | All Other Sectors |
| Wholesaler | All Other Sectors |
| Exporter | All sectors |
| Retailer | All Other Sectors |
| Service Provider | All Other Sectors |
| Other | All sectors |
Reference mapping only. The eligible-scenarios view inside your own sandbox environment is authoritative for your registration.
Related scenarios
Pass sandbox without the trial and error
Ordyoo builds correct payloads for these scenarios by construction, so sandbox testing is a formality, not a fight.