Sandbox scenario · SN026 · Retailers only
Retail sale to an end consumer, standard rate
A retailer selling standard-rate goods to a walk-in customer. One of three retailer-only scenarios that PRAL notes apply solely where the taxpayer is registered as a retailer in their sales tax profile.
What to send
These strings are matched by FBR's API. Send them exactly as published — including any irregular spacing or punctuation, which is deliberate and not a typo.
- scenarioId
- SN026
- saleType
- Goods at standard rate (default)
- FBR description
- Sale to End Consumer by retailers
scenarioId is sandbox-only. It is required on sandbox submissions and must be omitted from production invoices — FBR derives the treatment from the sale type once you are live.
Who has to pass SN026
FBR assigns scenarios from your sales tax profile — your business activity and your sector. 43 of the 104 possible profiles are assigned this one.
- Manufacturer Wholesale / Retails
- Importer Wholesale / Retails
- Distributor every sector
- Wholesaler every sector
- Exporter Wholesale / Retails
- Retailer All Other Sectors, FMCG, Textile, Telecom, Petroleum, Electricity Distribution, Gas Distribution, Services, Automobile, CNG Stations, Pharmaceuticals, Wholesale / Retails
- Service Provider Wholesale / Retails
- Other Wholesale / Retails
What gets SN026 rejected
- 01
Spec §9 states SN026, SN027 and SN028 apply only if you are registered as a retailer in your sales tax profile.
- 02
The sale type is identical to SN001 — what distinguishes the scenario is the retail context and the unregistered end consumer.
- 03
Rule 150R(13) relaxes some invoice particulars for retailers issuing to the general public, but only for non-manufacturer, non-importer retailers.
You should not have to hand-type SN026
We are building a free FBR digital invoicing app that works out which scenarios your profile needs, fills them in, shows you exactly what will be sent, and submits them to the sandbox on one button. Tell us if you want it.