FBR Digital Invoicing for Tiles, Sanitary Ware and Paint Dealers in Pakistan (2026)
Tiles, sanitary ware and paint are Third Schedule goods: 18% sales tax on the printed retail price. How dealers fill FBR digital invoices without errors.
What this page tells you
This page is for dealers and shops that sell tiles, sanitary ware (wash basins, commodes, taps and bathroom fittings) and paint. It shows why FBR taxes these goods on the price printed on the box, and how to fill each FBR digital invoice so it is not rejected.
The key facts first. Tiles, bathroom accessories and sanitary ware, ceramic wash basins and commodes, and paints, distempers, enamels and varnishes are all on the 56-item list in FBR's STGO 08 of 2026 (Sales Tax General Order — a practical FBR instruction), issued in the first week of July 2026. These are Third Schedule goods (a list in the Sales Tax Act 1990 of goods taxed on their printed retail price). Sales tax on them is 18% of the printed retail price, not 18% of your selling price. A box of tiles with a printed retail price of Rs 3,000 carries Rs 540 sales tax, even if you sell it for Rs 2,700.
SRO 1852(I)/2025 brought every sales-tax-registered person into FBR digital invoicing, with the last group due by 31 December 2025. A business that is still not integrated faces a Rs 1,000,000 penalty, up to Rs 5,000,000 if the failure goes on for a month, and its shop can be sealed.
Why the printed price decides your tax
For most goods, sales tax is 18% of the price you charge. Third Schedule goods work differently. The maker or importer prints a retail price (the price fixed for the final customer) and the sales tax amount on every box, tin or carton. FBR then charges 18% on that printed price at every step: factory, distributor, dealer and shop.
STGO 08 of 2026 says this price must be clear, easy to read and permanent. No sticker, logo or design may hide it. The maker prints it for local goods. The importer prints it for imported tiles, Chinese sanitary fittings or foreign paint brands.
In plain words: before you bill, read the box. If a Third Schedule item has no printed price, you cannot fill the invoice correctly, and the goods may not be compliant. Ask your supplier for a corrected stock or a written answer, and keep their digital invoice with its IRN (Invoice Reference Number — the unique number FBR gives every invoice).
Some items in your shop are not on the list. Loose items without a retail pack, PVC pipes, tools, nuts and bolts are usually normal 18% goods, taxed on your selling price. 'FBR Digital Invoicing for Hardware Stores, Cement & Building Material Dealers (2026)' covers cement, sariya and those normal-rate items.
How to fill a tiles, sanitary or paint invoice
Sale type. Choose '3rd Schedule Goods' for each tile, sanitary or paint line. In FBR's sandbox (FBR's free practice system where test invoices do not count as real) this is scenario SN008 for makers, importers and dealers. A registered retailer selling to the final customer uses SN027.
Price fields. Put the printed retail price in the 'Fixed/Notified Value or Retail Price' field. For a line with many units, enter the printed price of one unit times the quantity. Ten boxes at Rs 3,000 means Rs 30,000 in that field and Rs 5,400 sales tax. Set 'Value of Sales Excluding Sales Tax' to 0. FBR checks that the tax equals 18% of the retail price.
Two common errors. Error 0090 means the retail price field was left empty on a Third Schedule line. Error 0102 means your tax did not match 18% of the retail price. Both usually come from typing your selling price instead of the printed price.
HS code (the international product number that tells FBR what you sold). Ceramic tiles fall under heading 6907. Ceramic wash basins, commodes and similar items are under 6910. Most paints and varnishes are under 3208, 3209 or 3210. Taps and valves are under 8481. Use the full 8-digit code for each product. 'HS Codes in FBR Digital Invoicing: A Practical Guide' shows how to find it.
Unit of measure. Use the same unit the printed price is for. If the box shows the price per box, invoice in boxes or pieces. If paint is priced per tin or litre, use that unit. A mismatch between unit and price is a common reason for wrong tax. See 'UoM in FBR Digital Invoicing: Picking the Right Unit of Measurement (2026)'.
Mixed invoices, discounts, credit and getting started
Mixed invoices. One invoice to a contractor may hold tiles, a commode, ten tins of paint and some PVC pipe. That is fine. Each line carries its own sale type, HS code, unit and tax. The header (buyer, date, your details) is entered once.
Discounts. A trade discount does not lower the tax on a Third Schedule item, because the tax is on the printed price. You can still show the discount on the invoice. 'How to Show a Discount on an FBR Digital Invoice (Trade Discount, Bonus Packs and Free Goods)' explains how.
Buyers. Mark each buyer as Registered or Unregistered. Builders and contractors are often registered and need your IRN to claim input tax (sales tax paid on purchases, which they subtract from the tax they owe). 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' covers the checks. Credit sales above Rs 50,000 must be paid through a bank, as 'Udhaar (Credit Sales) and FBR Digital Invoicing: The Section 73 Rule — Rs 50,000, Bank Payment and 180 Days (2026)' explains.
Mistakes. If you post a wrong price, do not delete the invoice. Within 72 hours you can cancel or edit it on IRIS (FBR's online tax portal), as STGO 01 of 2026 allows. After that, use a debit note or credit note that points to the original IRN.
Related pages: 'FBR STGO 08 of 2026: Printed Retail Price and Sales Tax on 56 Third Schedule Items' and 'Third Schedule Goods Under FBR in 2026: New Categories, Footwear and Retail Price Rules'.
Digi Invoice has the Third Schedule sale types built in. You type the printed retail price and the quantity. The platform sets the value field to 0, works out the 18%, checks the line against FBR's rules and prints the IRN and QR code. Start in the sandbox, then go live. The steps are in 'How to Register for FBR Digital Invoicing (Step by Step)'. Create a free account to begin.
Difficult words in this guide
Third Schedule — a list in the Sales Tax Act 1990 of goods taxed at 18% of their printed retail price.
Retail price — the price printed by the maker or importer for the final customer.
STGO 08 of 2026 — FBR's July 2026 order that says the retail price and tax must be printed clearly on 56 kinds of goods.
Sanitary ware — wash basins, commodes, taps and other bathroom fittings.
IRN — Invoice Reference Number, the unique number FBR gives each invoice it accepts.
For more terms, see 'FBR Digital Invoicing Dictionary — 25 Key Terms Explained'.