3rd Schedule Goods and FBR Digital Invoicing
Third Schedule goods are taxed on their printed retail price, not the transaction value. Here is what that means for your FBR digital invoices and how to get the fields right.
What makes 3rd Schedule different
For goods listed in the Third Schedule of the Sales Tax Act, sales tax is charged on the fixed or notified retail price printed on the product, not on the price at which you happen to sell it.
This changes which value your invoice must use as the tax base compared with a normal standard-rate sale.
The right fields on the invoice
For a 3rd Schedule item, the fixed/notified retail price drives the tax calculation, and the invoice must carry that value rather than relying only on the value excluding sales tax.
Getting this wrong is a common cause of rejected invoices, because FBR validates the sale type against the values you send.
Common mistakes
Typical errors include sending the ordinary transaction value instead of the retail price, or mismatching the sale type with the values provided.
Because the rules differ by sale type, a system that knows the 3rd Schedule treatment saves a lot of trial and error.
How Digi Invoice handles it
Digi Invoice recognises 3rd Schedule sale types and applies the retail-price-based treatment, validating the invoice before it is posted.
That means the correct value flows to FBR without you having to remember the rule on every line.