Sales Tax Registration Guide
If your business sells taxable goods in Pakistan, you may need a Sales Tax Registration Number (STRN) from the Federal Board of Revenue (FBR). This free guide covers who must register, the documents you need, the IRIS portal steps and your duties after registration.
Tick each step as you complete it. Progress is saved on this device.
- Confirm your business crosses the sales tax registration threshold
- Collect all required documents from the list below
- Log in to the FBR IRIS portal (iris.fbr.gov.pk) with your NTN
- Open the registration application and select Sales Tax
- Fill in business details, upload documents and submit the application
- Receive your STRN certificate and note your sales tax period
Who must register
You must register for sales tax if any of the following applies to your business:
- Your annual taxable turnover crosses the threshold set in the Sales Tax Act 1990.
- You are a manufacturer, wholesaler, distributor or importer of taxable goods.
- You supply taxable goods to registered buyers who need sales tax invoices.
Reference: turnover threshold (editable)
Thresholds change with each Finance Act. Enter the current threshold here as a personal reference; this page remembers it on your device.
Documents required
- Valid NTN (income tax registration)
- CNIC of the owner, partners or directors
- Business bank account details
- Proof of business premises: tenancy agreement or ownership documents
- Electricity bill of the business premises
- Partnership deed or company incorporation documents, if applicable
Step-by-step registration on the FBR IRIS portal
- Open iris.fbr.gov.pk and log in with your NTN and password.
- Open the registration application from the portal menu.
- Select Sales Tax as the tax type.
- Fill in your business details, premises address and activity codes.
- Upload the required documents and submit the application.
- After verification, FBR issues your STRN, which appears on your IRIS profile.
After registration: your obligations
- File monthly sales tax returns on IRIS, even for months with no sales.
- Issue proper sales tax invoices with your STRN on every taxable sale.
- Keep records of purchases, sales, invoices and bank statements for at least the period the law requires.
- Pay any sales tax due before the monthly due date to avoid penalties and late fees.
NTN vs STRN: the difference
| NTN | STRN | |
|---|---|---|
| Full name | National Tax Number | Sales Tax Registration Number |
| Used for | Income tax returns and withholding tax | Sales tax returns and sales tax invoices |
| Who needs it | Every filer and business | Businesses dealing in taxable goods |
| Issued by | FBR on income tax registration | FBR after sales tax registration on IRIS |
How to use
- Read the who must register section and enter the current threshold as your reference.
- Tick off the registration steps in the tracker as you complete them on the IRIS portal.
- After receiving your STRN, follow the monthly obligations list so you never miss a return.
- Use the NTN vs STRN table if you are confused about which number to use.
Frequently Asked Questions (FAQ)
Who needs to register for sales tax in Pakistan?
Businesses whose taxable turnover crosses the threshold set in the Sales Tax Act 1990, plus manufacturers, wholesalers, distributors and importers of taxable goods.
What documents are needed for FBR sales tax registration?
Valid NTN, CNIC of the owner or partners, bank account details, business premises proof and electricity bill of the premises.
How do I register for sales tax on the FBR IRIS portal?
Log in to iris.fbr.gov.pk with your NTN, open the registration application, select Sales Tax, fill in the business details, upload documents and submit.
What is the difference between NTN and STRN?
The NTN is your income tax number. The STRN is your separate Sales Tax Registration Number, issued after sales tax registration on IRIS.