How to Get a Sales Tax Registration Number (STRN) in Pakistan
How to Get a Sales Tax Registration Number (STRN) in Pakistan
A Sales Tax Registration Number (STRN) is the registration number issued by the Federal Board of Revenue (FBR) to a person who is registered for sales tax in Pakistan. It is different from an NTN, and having an NTN does not by itself mean that a business is registered for sales tax.
Sales tax registration is important for businesses and other persons who fall within the categories required to register under the applicable sales tax laws. FBR currently lists importers, wholesalers and distributors, certain manufacturers, specified retailers, persons required to register under relevant federal or provincial laws, and persons making certain zero-rated supplies among those who may be required to register.
For businesses that are required to register, FBR provides a registration process through its Iris system. The current FBR procedure requires the applicant to provide information about the business, bank account, business premises, utilities and, where applicable, manufacturing machinery. After registration through Iris, biometric verification at a NADRA e-Sahulat Centre is required within 30 days.
This guide explains who needs an STRN, how to apply online, what documents and information are required, how biometric verification works, how STRN differs from NTN, what happens after registration, and how businesses can remain compliant.
What Is an STRN?
STRN stands for Sales Tax Registration Number.
It identifies a person or business that is registered for sales tax purposes with FBR.
FBR has specifically clarified that an STRN is different from an NTN. An NTN cannot be used as a substitute for an STRN when a business is required to display a valid sales tax registration number. FBR has also stated that a business that is not registered for sales tax and does not have an STRN is generally not authorized to charge sales tax on an invoice, subject to the applicable rules and exceptions.
FBR's published information describes the STRN as a 13-digit sales tax registration number.
Therefore, if a customer sees an invoice showing an NTN but no valid STRN where sales tax registration is required, the two numbers should not be treated as interchangeable.
What Is Sales Tax in Pakistan?
Sales tax is a federal tax on taxable supplies of goods and on goods imported into Pakistan under the federal sales tax framework. FBR explains that sales tax applies to taxable goods unless they are specifically exempted, while separate arrangements apply to certain services.
The person registered for sales tax may have to collect output tax on taxable supplies and may be able to claim allowable input tax in accordance with the law.
This makes sales tax registration different from income-tax registration.
A business may therefore have:
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An NTN for income-tax purposes
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An STRN for sales-tax purposes, where required
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Other registrations or licenses depending on its activities and location
Who Needs Sales Tax Registration in Pakistan?
Not every business automatically needs an STRN.
FBR currently lists several categories of persons who are required to register for sales tax.
Importers
FBR lists all importers among the persons required to register for sales tax.
Businesses importing taxable goods into Pakistan should therefore assess their sales-tax registration requirements before conducting relevant import activities.
Wholesalers, Dealers and Distributors
FBR lists wholesalers, including dealers and distributors, among the persons required to register.
This can cover businesses that purchase goods and supply them onward on a wholesale or distribution basis.
Manufacturers
FBR requires manufacturers who do not fall within the specified cottage-industry category to register.
FBR's published definition of cottage industry includes a manufacturer whose annual turnover from taxable supplies during the relevant preceding 12-month period does not exceed the specified threshold or whose annual utility bills do not exceed the specified threshold. Because these thresholds and the underlying law can be amended, businesses should verify the current position with FBR before relying on them.
Certain Retailers
FBR identifies Tier-1 retailers as a category requiring sales tax registration.
Its published criteria include retailers operating as part of national or international chains, retailers operating in air-conditioned shopping malls, plazas or centres subject to the stated conditions, retailers meeting the specified electricity-bill criterion, and certain wholesaler-cum-retailers.
Retail businesses should therefore determine their classification rather than assuming that every small shop has the same registration requirement.
Certain Service Providers and Other Persons
FBR also identifies persons who are required under federal or provincial law to register for a duty or tax collected or paid as if it were a sales tax.
FBR's examples include certain hotels, clubs, caterers, customs agents, ship chandlers, stevedores and courier services.
The taxation of services can involve federal or provincial authorities depending on the nature and location of the service. Businesses providing services should therefore identify the correct tax authority before applying.
Persons Making Zero-Rated Supplies
FBR also lists persons making zero-rated supplies, including commercial exporters intending to obtain sales tax refunds against their zero-rated supplies.
Do I Need an NTN Before Getting an STRN?
FBR's current Iris sales-tax registration process uses existing Iris credentials. The registration form asks for the taxpayer's relevant income-tax information and business details.
In practical terms, businesses should first have the appropriate FBR taxpayer registration and Iris access before proceeding with sales-tax registration.
The important distinction is that an NTN and STRN serve different purposes.
An NTN identifies a taxpayer for income-tax purposes.
An STRN identifies a person registered for sales tax.
Getting an NTN does not automatically give a business an STRN.
NTN vs STRN: What Is the Difference?
The difference can be summarized simply:
NTN: Income-tax registration identification.
STRN: Sales-tax registration identification.
A business may have an NTN without being registered for sales tax if it does not fall within the applicable sales-tax registration requirements.
FBR has specifically warned that mentioning an NTN on an invoice is not a substitute for an STRN where the business is required to be sales-tax registered.
This distinction is particularly important for businesses that issue tax invoices to customers.
Can I Get an STRN Online?
Yes. FBR currently provides a sales-tax registration process through the Iris portal.
The applicant logs into Iris using the relevant credentials and selects Form 14(1), Form of Registration filed voluntarily through Simplified (Sales Tax) from the Registration menu.
FBR also states that sales-tax registration can be completed through the Iris mobile application and the Tax Asaan mobile application.
The exact appearance of the portal can change as FBR updates its systems, so applicants should follow the current instructions displayed in the official Iris system.
Information Required for STRN Registration
FBR's current registration procedure requires several categories of information.
These include:
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Tax period
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Sales-tax registration type
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Manufacturer or non-manufacturer classification
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Relevant CNIC information for an individual
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Relevant member, director or principal-officer information for an AOP or company
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Bank-account information
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Business name
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Business acquisition date
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Business capacity
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Business activity
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Branch information where applicable
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Gas and electricity registration or consumer numbers
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Photographs of the business premises
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Utility-meter photographs
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Additional machinery and industrial utility-meter photographs for manufacturers
Applicants should prepare this information before beginning the application.
Documents and Evidence Required
FBR's current simplified Iris procedure identifies several supporting documents and pieces of evidence.
Business Bank Account Certificate
The registration procedure requires bank-account details, including a bank-account certificate issued by the bank in the name of the business.
The account information should be accurate and consistent with the business registration details.
Business Premises Information
The applicant must provide business details and GPS-tagged photographs of the business premises.
The photographs are part of FBR's current registration procedure.
Gas and Electricity Information
The registration procedure requires the registration or consumer number with the relevant gas and electricity supplier and photographs of the utility meters.
Applicants should make sure that the utility information corresponds to the premises being registered.
Manufacturer-Specific Information
Manufacturers have additional requirements.
FBR requires GPS-tagged photographs of machinery and the industrial electricity or gas meter installed at the premises.
Manufacturers can also be subject to post-registration verification.
How to Apply for an STRN Through FBR Iris
The basic process starts with your existing Iris credentials.
Log in to Iris
Open the official FBR Iris portal and sign in using your existing credentials.
Do not use unofficial websites or third-party portals that claim to issue an STRN.
Open the Registration Menu
After logging in, go to the Registration section.
FBR's current procedure identifies Form 14(1) as the simplified sales-tax registration form.
Select Sales Tax Registration
Select the sales-tax registration option and begin entering the requested information.
Select the Appropriate Registration Type
The system asks for information about whether the applicant is a manufacturer or non-manufacturer.
For an individual, the registration information is linked to the relevant individual.
For an AOP or company, FBR asks for the CNIC of the relevant member, director or principal officer along with the registration type.
Enter Business Information
Provide the business name, acquisition date, capacity and business activity.
If the business has multiple branches, provide the information requested for the branches.
The information should reflect the actual business rather than an approximate or unrelated activity.
Enter Bank Information
Provide the required business bank-account details.
Upload or provide the bank certificate in accordance with the current system requirements.
Provide Utility Information
Enter the applicable gas and electricity consumer or registration numbers.
Provide photographs of the utility meters as requested.
Upload Premises Photographs
The current FBR procedure requires GPS-tagged photographs of the business premises.
Make sure the photographs meet the requirements of the registration system.
Manufacturer Information
If the business is a manufacturer, provide the additional photographs of machinery and industrial electricity or gas meters requested by FBR.
What Happens After Applying?
After the required information and documents are submitted, FBR's current procedure states that the system registers the person for sales tax.
However, registration does not mean that the process is completely finished.
A critical post-registration requirement is biometric verification.
Biometric Verification After STRN Registration
FBR currently requires a person registered through Iris to visit a NADRA e-Sahulat Centre within 30 days for biometric verification.
This is an important requirement.
If the person fails to visit for biometric verification or the verification fails, FBR states that the registered person's name will be removed from the Sales Tax Active Taxpayer List.
Therefore, applicants should not treat online registration as the final step.
After receiving confirmation of registration, arrange biometric verification within the required period.
What Happens to Manufacturers After Registration?
Manufacturers can face additional verification.
FBR states that it may require post-verification through field offices or an authorized third party.
If scrutiny identifies a document as non-genuine, fake or incorrect, FBR may ask the registered person through the system to provide the missing or required document within the specified period. FBR's current published procedure states that failure to provide the requested document within 15 days can result in removal from the Sales Tax Active Taxpayer List.
Manufacturers should therefore keep all registration documents genuine, accurate and readily available.
What Is the Sales Tax Active Taxpayer List?
FBR maintains an Active Taxpayer List for sales tax.
Being registered and being active on the Sales Tax Active Taxpayer List are related but not identical concepts.
FBR's current ATL information identifies circumstances that can affect inclusion, including certain filing failures, blacklisting, suspension or blocking of registration.
The official FBR portal provides a Sales Tax Active Taxpayer List verification facility.
Businesses should periodically verify their status rather than assuming that registration automatically means permanent active status.
How Can You Check Your Sales Tax Status?
FBR provides online verification facilities through its official systems.
The Iris portal includes an option for checking the Active Taxpayer List (Sales Tax) and other taxpayer information.
FBR also publishes the Sales Tax Active Taxpayer List and provides an online checking facility.
Use the official FBR system when checking your status.
Can a Business Charge Sales Tax Without an STRN?
A business should not simply add sales tax to an invoice because it has an NTN.
FBR has explicitly stated that a business that is not registered for sales tax and does not have a valid STRN is not authorized to charge sales tax on its invoice, subject to the applicable statutory exceptions.
This is an important point for both businesses and customers.
If a supplier claims to be charging sales tax, customers should check whether the invoice carries the required sales-tax registration information.
Is STRN the Same as GST Number?
In everyday business conversations in Pakistan, people may use terms such as GST registration number, sales tax number and STRN interchangeably.
The official FBR terminology is Sales Tax Registration Number (STRN).
When preparing formal tax documents or communicating with FBR, it is better to use the official terminology applicable to your registration.
Is There a Fee for Getting an STRN?
FBR's current published simplified sales-tax registration procedure does not state a general government registration fee for obtaining an STRN.
However, applicants should always verify the current position before applying because government procedures and charges can change.
Do not confuse an accountant's, consultant's or agent's service charge with an official FBR registration fee.
How Long Does STRN Registration Take?
FBR's current registration page explains that after submission of the required information and documents, the system registers the person for sales tax. It does not publish one universal processing time that applies to every applicant and every case.
Applications involving additional verification, especially manufacturers, may require further scrutiny.
Applicants should therefore avoid relying on an unofficial promised processing time.
What Should You Do After Receiving an STRN?
Receiving an STRN creates ongoing tax responsibilities.
A registered business should understand its obligations concerning:
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Sales-tax invoices
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Output tax
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Input tax
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Sales-tax returns
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Record keeping
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Payment of tax
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Active taxpayer status
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FBR notices
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Changes in business information
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Additional tax registrations where applicable
The exact obligations depend on the taxpayer's business and the applicable sales-tax rules.
Sales Tax Invoices
A registered business should understand the requirements for issuing sales-tax invoices.
The invoice should contain the information required under the applicable sales-tax rules, including the relevant registration information.
FBR has specifically emphasized the importance of a valid STRN on invoices where sales tax is being charged by a registered person.
Businesses should use current FBR invoice requirements rather than relying on old invoice templates found online.
Input Tax and Output Tax
Two important concepts for registered businesses are input tax and output tax.
Input tax generally refers to sales tax paid by a registered person on taxable purchases or acquisitions, including sales tax paid on imports where applicable.
Output tax refers to sales tax charged or levied on taxable sales or supplies.
FBR explains these concepts as part of its sales-tax basics.
A registered business should maintain proper records to support its tax calculations and claims.
Filing Sales Tax Returns
Registration creates ongoing compliance responsibilities.
A registered person may need to file sales-tax returns according to the applicable filing requirements.
FBR provides sales-tax return services through its tax systems.
The exact return type, tax period and filing deadline depend on the taxpayer and applicable rules.
Businesses should check the current FBR filing calendar rather than relying on an old deadline.
What If Business Information Changes?
After receiving an STRN, business information may change.
Examples include:
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Business address
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Branches
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Business activity
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Bank information
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Ownership or organizational details
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Manufacturing status
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Other registration particulars
FBR provides procedures for changes in sales-tax registration particulars.
The registered person should update relevant information when required rather than continuing to use incorrect information.
Can FBR Cancel or Suspend Sales Tax Registration?
Sales-tax registration is not necessarily permanent regardless of compliance.
FBR has procedures dealing with changes, transfer, revised registration and deregistration.
A taxpayer's status can also be affected by non-compliance, suspension, blocking, blacklisting or failure to meet relevant requirements.
For example, FBR states that failure to complete biometric verification after Iris registration can result in removal from the Sales Tax Active Taxpayer List.
Common Mistakes When Applying for an STRN
Confusing NTN With STRN
An NTN is not a substitute for an STRN.
Applying Even Though the Business Category Is Unclear
First determine whether the business is actually required to register.
Entering an Incorrect Business Activity
Use accurate information about the actual business.
Uploading Incorrect Photographs
Follow FBR's requirements for GPS-tagged photographs.
Ignoring Biometric Verification
Online registration is followed by biometric verification within the specified period.
Using Fake or Incorrect Documents
False or incorrect documentation can create serious tax and compliance problems.
Forgetting About Active Taxpayer Status
Registration alone does not eliminate the need for ongoing compliance.
Charging Sales Tax Without Proper Registration
A business should not charge sales tax merely because it has an NTN.
Is STRN Required for Every Small Business?
No.
The requirement depends on the business activity, taxpayer category and applicable law.
FBR's published list identifies specific categories requiring sales-tax registration.
A small business should not automatically assume that it needs an STRN simply because it has an NTN or sells products.
At the same time, a business should not assume that being small automatically exempts it from registration.
The correct approach is to examine the applicable category and current FBR requirements.
Can a Freelancer Get an STRN?
A freelancer does not automatically require an STRN simply because they work independently.
The answer depends on the nature of the freelancer's activities and whether the person falls within a category required to register for sales tax.
Service taxation can also involve provincial authorities depending on the service and location.
Freelancers should therefore distinguish between income-tax registration and sales-tax registration.
Can an Online Seller Get an STRN?
An online seller may need sales-tax registration depending on the nature of the goods, business structure, sales activity and applicable law.
The fact that a business operates through a website or social-media platform does not by itself determine its sales-tax status.
Online sellers should assess their actual business category under the current rules.
Can an Importer Operate Without an STRN?
FBR currently lists all importers among the persons required to register for sales tax.
Importers should therefore address their sales-tax registration requirements before undertaking relevant importing activities.
Final Checklist Before Applying for an STRN
Before starting the application, make sure you have:
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Appropriate FBR Iris credentials
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Valid taxpayer information
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Business bank-account certificate
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Business name
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Business acquisition date
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Business activity information
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Business capacity information where applicable
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Branch details where applicable
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Gas consumer or registration information
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Electricity consumer or registration information
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Utility-meter photographs
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GPS-tagged business-premises photographs
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Machinery photographs if you are a manufacturer
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Industrial utility-meter photographs if you are a manufacturer
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Correct manufacturer/non-manufacturer classification
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Access to the mobile or web-based Iris system
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A plan to complete biometric verification within 30 days
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Original supporting documents available for verification if requested
Final Thoughts
Getting a Sales Tax Registration Number in Pakistan is primarily an FBR registration process, but the first question should always be whether your business is actually required to register.
FBR currently identifies importers, wholesalers, dealers, distributors, certain manufacturers, specified retailers, certain persons providing services under relevant tax laws, and persons making certain zero-rated supplies among the categories requiring sales-tax registration.
For applicants who need registration, FBR's current Iris procedure requires business, bank-account, premises and utility information. Manufacturers have additional requirements relating to machinery and industrial utility meters.
After online registration, biometric verification at a NADRA e-Sahulat Centre must be completed within 30 days under FBR's current procedure.
Most importantly, remember that NTN and STRN are not the same thing. FBR has specifically stated that an NTN is not a substitute for an STRN when sales-tax registration is required.
Because sales-tax rules, registration requirements and government systems can change, applicants should always check the latest information directly from FBR before submitting an application or charging sales tax to customers.
Guide Information
Eligibility
Sales tax registration applies to persons who fall within the categories specified under the applicable sales-tax law and FBR registration rules. FBR currently lists importers, wholesalers including dealers and distributors, manufacturers outside the specified cottage-industry category, specified Tier-1 retailers, certain persons required to register under federal or provincial law, and persons making zero-rated supplies among the categories requiring registration. FBR can also compulsorily register a person who is required to register but avoids registration.
Required Documents
The current FBR simplified Iris registration procedure requires information and supporting evidence including a business bank-account certificate, business details, GPS-tagged photographs of the business premises, gas and electricity registration or consumer numbers, and photographs of utility meters. Manufacturers additionally need GPS-tagged photographs of machinery and industrial electricity or gas meters. Relevant CNIC, member, director or principal-officer information is also required according to the taxpayer type.
Fees
FBR's current simplified sales-tax registration procedure does not state a general government registration fee for obtaining an STRN. Applicants should verify the latest official position before applying. Any accountant, consultant or agent service charge is separate from an official government fee.
Processing Time
FBR states that after the required information and documents are submitted, the system shall register the person for sales tax. FBR does not publish one universal processing time applicable to every applicant. Manufacturers may be subject to additional post-registration verification.WHEN TO APPLY:A person should address sales-tax registration before carrying out activities for which registration is legally required. Importers, wholesalers, distributors, applicable manufacturers, specified retailers and other persons falling within the registration categories should verify their requirements with FBR before beginning or continuing taxable activities.
Application Method
Sales-tax registration can be completed through th
Validity Period
An STRN is not normally described as a short-term certificate with a routine expiry date. However, r
Step-by-Step Process
- Determine whether your business falls within a category required to register for sales tax.
- Review the latest FBR sales-tax registration requirements.
- Determine whether you are an importer, wholesaler, distributor, manufacturer, retailer or another registrable person.
- Check whether any special rules apply to your particular business activity.
- Make sure you understand the difference between NTN and STRN.
- Confirm that you have the appropriate FBR Iris credentials.
- Visit the official FBR Iris portal.
- Log in using your existing Iris credentials.
- Open the Registration section.
- Select the sales-tax registration option.
- Select Form 14(1), Form of Registration filed voluntarily through Simplified (Sales Tax).
- Review the registration form before entering information.
- Select the applicable tax period.
- Identify whether the applicant is an individual, AOP or company as applicable.
- Provide the required CNIC information for an individual where requested.
- Provide the relevant member, director or principal-officer CNIC information for an AOP or company where requested.
- Select whether the business is a manufacturer or non-manufacturer.
- Prepare the business bank-account certificate.
- Enter the business bank-account information.
- Enter the business name.
- Enter the business acquisition date.
- Enter the business capacity where required.
- Enter the principal business activity.
- Provide information about all business branches where applicable.
- Enter the gas registration or consumer number.
- Enter the electricity registration or consumer number.
- Prepare photographs of the business premises.
- Make sure the premises photographs meet the current GPS-tagging requirement.
- Prepare photographs of the relevant utility meters.
- Upload or provide the required utility information.
- If you are a manufacturer, prepare photographs of machinery.
- If you are a manufacturer, prepare photographs of the industrial electricity or gas meter.
- Upload the manufacturer-specific photographs where required.
- Review every business detail before submission.
- Check that bank-account information is correct.
- Check that utility information matches the registered premises.
- Check that the business activity accurately describes the actual business.
- Submit the sales-tax registration application through Iris.
- Save the registration confirmation and related records.
- Check the registration information after submission.
- Note the date on which sales-tax registration was completed.
- Arrange biometric verification at a NADRA e-Sahulat Centre.
- Complete biometric verification within 30 days of registration.
- Keep evidence or confirmation of biometric verification where available.
- If you are a manufacturer, remain prepared for possible post-registration verification.
- Keep original business and registration documents available for scrutiny if requested.
- Respond to any FBR request for additional or corrected documents.
- If FBR identifies a missing or incorrect document, provide the required information within the specified time.
- Check your Sales Tax Active Taxpayer List status after completing registration requirements.
- Use the official FBR verification facility to confirm your sales-tax status.
- Understand the applicable sales-tax invoice requirements.
- Do not charge sales tax merely because you have an NTN.
- Use the valid STRN on applicable sales-tax invoices.
- Learn how input tax and output tax apply to your business.
- Determine the applicable sales-tax return requirements.
- File sales-tax returns according to the applicable schedule.
- Pay sales tax by the applicable deadline where tax is payable.
- Maintain appropriate sales and purchase records.
- Keep supporting documents for tax calculations and input-tax claims.
- Monitor your Iris account for notices and tax communications.
- Update FBR if relevant registration particulars change.
- Check your Sales Tax Active Taxpayer status periodically.
- Review current FBR requirements whenever tax rules or business activities change.
Official Information
Official Website: https://www.fbr.gov.pk/
Contact: Federal Board of Revenue (FBR)National Helpline: 051-111-772-772International: +92 51 111 772 772Email: [helpline@fbr.gov.pk](mailto:helpline@fbr.gov.pk)FBR's Iris portal currently lists these helpline details and operating hours of Monday to Friday, 8:00 AM to 11:30 PM.
Frequently Asked Questions
STRN stands for Sales Tax Registration Number. It is the registration number issued to a person registered for sales tax purposes with FBR.
STRN stands for Sales Tax Registration Number.
No. NTN is associated with income-tax registration, while STRN is associated with sales-tax registration. FBR specifically states that NTN is not a substitute for STRN.
The Federal Board of Revenue issues the Sales Tax Registration Number.
Persons falling within the sales-tax registration categories specified by law and FBR need to register. These include importers, wholesalers, distributors, certain manufacturers, specified retailers and other listed categories.
No. Sales-tax registration depends on the nature of the business and whether the person falls within a category requiring registration.
Not necessarily. The requirement depends on the retailer's classification and applicable sales-tax rules.
FBR currently lists all importers among persons required to register for sales tax.
FBR currently lists wholesalers, including dealers and distributors, among persons required to register.
Manufacturers outside the specified cottage-industry category are listed by FBR among persons required to register.
Specified Tier-1 retailers are among the categories listed by FBR for sales-tax registration.
Yes. FBR provides sales-tax registration through the Iris portal and also identifies the Iris and Tax Asaan mobile applications for sales-tax registration.
FBR's current procedure directs applicants to Form 14(1), Form of Registration filed voluntarily through Simplified (Sales Tax).
FBR's current procedure requires the person to use Iris Portal credentials to log in before starting the sales-tax registration process.
FBR's current procedure requires a bank-account certificate issued by the bank in the name of the business.
Yes. FBR's current simplified procedure requires GPS-tagged photographs of the business premises.
Yes. The current procedure asks for the electricity registration or consumer number and photographs of utility meters.
Yes, where applicable. FBR's procedure asks for the gas registration or consumer number along with utility-meter photographs.
Manufacturers must also provide GPS-tagged photographs of machinery and the industrial electricity or gas meter installed at the premises.
Yes. FBR currently requires a person registered through Iris to visit a NADRA e-Sahulat Centre within 30 days for biometric verification.
FBR states that failure to visit or failure of biometric verification can result in removal of the registered person's name from the Sales Tax Active Taxpayer List.
FBR identifies NADRA e-Sahulat Centres as the location for the required biometric verification.
FBR's current simplified registration information does not state a general government registration fee. Applicants should verify the latest official position before applying.
FBR states that the system registers the person after the required information and documents are submitted, but it does not publish one universal processing time for every case.
No. FBR specifically states that mentioning an NTN is not a substitute for an STRN.
You should not charge sales tax merely because you have an NTN. FBR states that an unregistered business without an STRN is not authorized to charge sales tax on its invoice, subject to applicable exceptions.
Not necessarily. Active status is subject to the applicable requirements and can be affected by non-compliance or other conditions.
It is FBR's list of persons meeting the applicable requirements for active sales-tax taxpayer status.
FBR provides an online Sales Tax Active Taxpayer List verification facility through its official systems.
A freelancer does not automatically need an STRN. The requirement depends on the nature of the activity and whether the person falls within a category required to register.
An online seller may need sales-tax registration depending on the goods, business activity and applicable legal requirements.
Some service providers may be subject to sales-tax registration under applicable federal or provincial laws. The responsible tax authority depends on the service and jurisdiction.
Input tax is generally sales tax paid by a registered person on taxable goods and services purchased or acquired, including sales tax paid on imports where applicable.
Output tax is sales tax charged or levied on taxable sales or supplies.
Registered persons can have ongoing sales-tax return and compliance obligations. The applicable return and deadline depend on the taxpayer and current rules.
FBR provides procedures for changing particulars of sales-tax registration. Registered persons should update relevant information when required.
Yes. FBR identifies several circumstances that can affect active status, including certain filing failures, blacklisting, suspension or blocking.
Yes. FBR states that manufacturers may be subject to post-registration verification through field offices or an authorized third party.
FBR may request missing or corrected information, and failure to provide required documents within the specified period can lead to removal from the Sales Tax Active Taxpayer List.
FBR states that sales-tax registration can also be done through the Iris Mobile Application and Tax Asaan Mobile Application.
FBR has stated that a valid STRN should be shown where applicable and that an NTN is not a substitute for an STRN.
No. Income tax and sales tax are separate tax systems with different registration and compliance requirements.
No. STRN registration is a tax registration and does not replace company incorporation or other regulatory registration requirements.
No. Other taxes and regulatory registrations may have separate requirements.
FBR's current registration procedure requires a bank-account certificate issued in the name of the business.
Complete biometric verification, confirm your active taxpayer status, understand invoice and return requirements, maintain records and monitor your Iris account.
The official FBR website and Iris portal provide the current sales-tax registration information and online system.
Yes. Sales-tax laws, thresholds, forms, portal procedures and compliance requirements can change. Always verify the latest requirements directly with FBR before applying.