SN026·Standard rate goods sold to end consumers by retailers

What it covers

Sales made directly to end consumers by a taxpayer registered as a retailer. Consumers are unregistered, so no input credit arises on their side.

Who needs to test this

Applicable only if you are registered as a retailer in your sales tax profile. It appears in the applicable set for distributors and wholesalers, but the retailer condition still governs whether you can actually complete it.

Payload notes

• Standard-rate treatment applies as in the ordinary business-to-business scenario.
• Buyer identification requirements are lighter than for registered-buyer sales.

Common pitfalls

• This is the scenario that most often blocks a production token. It appears in the applicable list for many registrations, but cannot be completed without retailer status — leaving the taxpayer unable to finish sandbox until the profile is corrected.
• Check your registered status before planning around this scenario. If it is listed as applicable but you are not a registered retailer, resolve that with FBR first.

Errors you may hit

• 0007The sale type selected is not valid for this registration
• 0053Buyer registration type does not match the buyer's profile

Which registrations require this

Activity and sector combinations that must pass SN026 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

• SN027Third Schedule goods sold to end consumers by retailers
• SN028Reduced rate goods sold to end consumers by retailers
• SN001Standard rate goods sold to registered buyers