If you’re running a business in Pakistan that sells goods or provides taxable services, registering for sales tax with the Federal Board of Revenue (FBR) isn’t just a formality — it’s a legal requirement. Sales tax registration ensures you can issue tax invoices, claim input tax adjustments, and stay compliant with Pakistani tax laws.

In this article, we’ll walk you through everything you need to know about sales tax registration with FBR, including who needs it, how to apply, and what documents you’ll need.

Who Needs Sales Tax Registration?

You are required to register for sales tax if:

• You are a manufacturer, importer, wholesaler, retailer, or distributor of taxable goods

• You provide taxable services (e.g., telecom, hospitality, etc.)

• Your annual turnover exceeds the threshold set by FBR (currently Rs. 10 million for some businesses)

• You want to claim input tax or issue sales tax invoices

Even small businesses can benefit from sales tax registration to formalize their operations and build credibility.

Benefits of Sales Tax Registration

• Legal compliance with FBR regulations

• Ability to claim input tax (refunds on tax you’ve paid)

• Improved business reputation and trust

• Eligibility to participate in government tenders or contracts

• Easier access to bank financing

Documents Required

To register for sales tax, you'll need:

• CNIC of the business owner/partner

• NTN (National Tax Number)

• Business bank account details

• Electricity/gas bill of business premises

• Ownership or rental documents of the business premises

• Digital signature certificate (in some cases)

• Partnership deed or incorporation certificate (for companies)

How to Register for Sales Tax (Online Process)

You can register for sales tax through the FBR’s IRIS portal. Here's a step-by-step guide:

✅ Step 1: Create an FBR IRIS Account

Visit https://iris.fbr.gov.pk and create an account if you don’t already have one.

✅ Step 2: Login and Go to Registration

Log into your IRIS dashboard and click on “Registration for Sales Tax” under the “Registration” menu.

✅ Step 3: Fill in the Form

Provide your business details, address, bank account information, and upload the required documents.

✅ Step 4: Physical Verification (If Required)

In some cases, FBR may verify your business address through a physical inspection or ask for geo-tagged photos.

✅ Step 5: Receive Your STRN

Once approved, you will receive your Sales Tax Registration Number (STRN). This number is used for filing sales tax returns and issuing tax invoices.

Post-Registration Requirements

After getting your STRN, you must:

• File monthly sales tax returns on time

• Collect and deposit sales tax from customers

• Maintain proper records of purchases and sales

• Display your sales tax registration certificate at your business premises

Important Notes

• Failing to register or file returns may result in penalties or suspension of STRN

• Some services are taxed provincially (e.g., Punjab Revenue Authority, Sindh Revenue Board), so you may need to register with them separately

✅ Conclusion

Registering for sales tax with FBR may seem like a technical task, but it’s an essential part of running a legal and professional business in Pakistan. With the online system in place, the process is smoother than ever — especially if your documents are in order.