FBR Digital Invoicing for Cold Drink, Juice and Mineral Water Distributors (2026): Printed-Price Tax, FED and the Low-Sugar Rule

This page is for distributors, wholesalers and dealers of cold drinks, juices and bottled water. It shows how tax works on these drinks in 2026 and how to fill each FBR digital invoice line without errors.

Cold drinks (aerated drinks), fruit juices and mineral water are on the Third Schedule of the Sales Tax Act 1990. That means sales tax is 18% of the printed retail price (the MRP on the bottle), not 18% of your selling price. FED (Federal Excise Duty — a separate federal tax on some goods) was raised from 13% to 20% on aerated drinks in 2023. From 1 July 2026, the Finance Act 2026 removed the 20% FED on mineral water, aerated water, hydration and electrolyte drinks that have 5 grams or less of sugar or sweetener per 100 ml.

Since FBR's STGO 08 of 2026 (July 2026), every maker and importer of these drinks must print the retail price and the sales tax amount clearly on each pack. For a distributor, that printed price is the number your invoice is built on.

This guide is general information, not tax advice. Check the latest rate tables on fbr.gov.pk before you change your prices.

Sales tax on the printed price. Say a 1.5-litre bottle shows a retail price of Rs 200. The tax is 18% of Rs 200, which is Rs 36, whatever price you actually charge the shop. A trade discount or a free bottle in a carton does not lower the tax, because the tax is fixed on the printed price.

FED is charged once, at the start. The bottler or importer charges FED when the drink leaves the factory or the port. A distributor usually does not add FED again on its own sale. Copy the FED field only if your supplier's invoice or your own registration says you must charge it.

Low-sugar drinks. Since 1 July 2026, plain mineral water, soda water, and hydration or electrolyte drinks with 5 g or less of sugar or sweetener per 100 ml carry no FED. Sugary cold drinks and most packed juices still carry FED. Sales tax on the printed price still applies to all of them. Read the label: the sugar line on the pack decides which group a drink is in.

Same brand, different packs. A 250 ml can, a 1.5-litre bottle and a 19-litre water bottle each have their own printed price. Save each one as a separate item with its own retail price, so the tax on every line is right. 'Third Schedule Goods Under FBR in 2026: New Categories, Footwear and Retail Price Rules' lists the full Third Schedule.

On an FBR digital invoice (an invoice sent to FBR in real time that comes back with an IRN — Invoice Reference Number, the unique number FBR gives every invoice — and a QR code), choose the sale type '3rd Schedule Goods'. In the sandbox (FBR's free practice system where test invoices do not count as real) this is scenario SN008. A registered retailer selling to the end customer uses SN027.

Put the printed retail price in the 'Fixed/Notified Value or Retail Price' field. Set the value-excluding-tax field to 0. Enter the quantity in bottles, cans or cartons, using the same unit for quantity and price. Add the HS code (an 8-digit product number that tells FBR what you sold) for each drink.

Two errors catch most distributors. Error 0090 means the retail price field is empty on a Third Schedule line. Error 0102 means the tax does not match 18% of the retail price. 'How Sales Tax Is Calculated on an FBR Digital Invoice: The Formulas FBR Actually Validates' shows the maths, and 'FBR STGO 08 of 2026: Printed Retail Price and Sales Tax on 56 Third Schedule Items — What Makers, Importers and Shops Must Do' explains the printing rule.

Buyers. Many shops you supply are not registered. A sale to an unregistered buyer can attract further tax (an extra tax on sales to unregistered buyers), so check the buyer's NTN or STRN (tax numbers) before you post. 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' covers this.

Empties and returns. Returned crates, broken bottles and expired stock happen every week. Do not delete the invoice. Within 72 hours you can cancel or change it on IRIS (FBR's online tax portal) under STGO 01 of 2026. After that, issue a credit note that points to the original IRN. 'Debit Notes and Credit Notes in FBR Digital Invoicing' shows how.

Every registered distributor must post each sales tax invoice to FBR through PRAL (FBR's own IT company) or a licensed integrator (a private company FBR has approved). The Finance Act 2026 penalty for not integrating is Rs 1 million, plus up to Rs 5 million more if the failure continues. 'FBR Sales Tax Circular 01 of 2026 Explained' sets out these penalties.

Ask your bottler or importer for its digital invoice with an IRN on every delivery. You need that IRN to claim input tax (sales tax paid on purchases, which you subtract from the tax you owe).

Related pages: 'FBR Digital Invoicing for Wholesalers, Distributors & FMCG in Pakistan' for mixed FMCG stock, and 'FBR Digital Invoicing for General Stores, Karyana Shops & Supermarkets (2026)' for the shops you supply.

Digi Invoice saves each drink and pack size with its HS code, unit and printed price. You type the quantity; it sets the value field to 0, works out the 18% on the retail price, checks the line against FBR's rules and prints the IRN and QR code. The steps are in 'How to Register for FBR Digital Invoicing (Step by Step)'. Create a free account and test in the sandbox first.

Third Schedule — a list in the Sales Tax Act 1990 of goods taxed at 18% of their printed retail price.

Retail price (MRP) — the price the maker prints on the pack for sale to the final customer.

FED (Federal Excise Duty) — a separate federal tax on some goods, such as sugary drinks, charged by the maker or importer.

Sale type — the box on an FBR invoice that tells FBR what kind of sale it is, such as '3rd Schedule Goods'.

Further tax — an extra sales tax on supplies to unregistered buyers.

For more terms, see 'FBR Digital Invoicing Dictionary — 25 Key Terms Explained'.