Sales tax registration in Pakistan: FBR and provincial, step by step

Sales tax registration in Pakistan has two routes. If you sell goods, you register with FBR on its IRIS portal using Form 14(1). If you sell services, you register with the revenue authority of the province you work from: PRA in Punjab, SRB in Sindh, KPRA in Khyber Pakhtunkhwa or BRA in Balochistan. Services provided in Islamabad go to FBR. Either way, you need an NTN (National Tax Number) first.

Do I register with FBR or my province?

It depends on what you supply and where, as of October 2026.

A business that sells both goods and services may need both an FBR and a provincial registration. Startup.pk notes that a business working in more than one province may need a separate registration in each.

Who must register with FBR?

Under section 14 of the Sales Tax Act (amended up to 30 June 2026), you must register if you make taxable supplies as a manufacturer (other than a cottage industry), importer, wholesaler, dealer or distributor, a retailer liable to sales tax, or an exporter who wants refunds. Since the Finance Act 2025, people selling goods ordered through an online marketplace, website or app must also apply.

There is no general turnover threshold for goods. A cottage industry is outside the rule only if it meets all four conditions: no industrial gas or electricity connection, a residential area, 10 workers or fewer, and turnover of Rs 80 lakh or less a year. Our guide what is an STRN covers the categories in detail.

How do I register for sales tax with FBR?

You can also apply through FBR’s Tax Asaan app. FBR’s page lists no fee. Miss the biometrics and you’re removed from the sales tax Active Taxpayer List.

What documents does FBR ask for?

• a bank account certificate in the business name
• business name, acquisition date, capacity, activity and all branches
• GPS-tagged photos of the premises
• your gas or electricity consumer number, with photos of the meter
• manufacturers: GPS-tagged photos of machinery and the industrial meter

Since March 2024 (S.R.O. 350(I)/2024), individuals, AOPs and single-member companies that aren’t manufacturers must also upload a balance sheet showing business capital held in the bank. Their registration goes through only after the Local Registration Office approves it in IRIS. Individuals, AOP members and directors of single-member companies must also redo biometrics every July.

How long does FBR take?

In a report from around August 2026, TechJuice said FBR’s Sales Tax General Order No. 20 of 2026 sets three working days for complete, low-risk applications. Incomplete applicants are to be told what’s missing within seven days. We haven’t seen the order’s own text.

How do I register with SRB in Sindh?

SRB’s own user guide sets out these steps:

If SRB says “No Taxpayer Found” for a correct NTN, email [email protected] with the subject “Add NTN in database”, your NTN, business name and service category. With no NTN at all, SRB gives a provisional registration for 30 days, cancelled if FBR hasn’t issued your NTN by then.

How do I register with KPRA in Khyber Pakhtunkhwa?

Section 29 of the KP Act requires anyone providing a taxable service from an office or place of business in the province to register. You should apply at least 15 days before you become liable, and KPRA must register you and send your registration number within 15 days of receiving your application.

KPRA’s e-registration works the same way as SRB’s: enter your NTN, the form fills from FBR’s records, complete it, verify and submit, then activate with the code KPRA sends. That guide dates from June 2013, so screens may have changed. KPRA’s document list for an individual:

• CNIC and NTN copy
• a paid electricity bill for the business address, no more than 3 months old (or an affidavit on stamp paper if there’s no meter, a shared bill or self-generation)
• one crossed page of business letterhead
• a bank statement or account maintenance certificate
• ownership papers or a rent or lease deed for the premises

AOPs add the partnership deed and Form-H. Companies add the SECP incorporation certificate, Form-21 and Form-29. If you’re still choosing a structure, see business structures in Pakistan.

What about PRA in Punjab and BRA in Balochistan?

Section 25 of the Punjab Act requires you to register if you provide any taxable service from an office or place of business in Punjab. Since the Punjab Finance Act 2025, services are taxable unless they’re on the exempt list. We couldn’t open PRA’s websites on 16 Oct 2026 to check its current steps.

BRA handles services tax in Balochistan. Its website didn’t respond when we checked, so we can’t confirm its law, process or documents.

What if I don’t register?

For goods, section 33 of the Sales Tax Act sets a penalty of Rs 50,000 or 5% of the tax, whichever is higher, if you make taxable supplies without applying. If you still aren’t registered after 60 days, a Special Judge can impose up to three years in prison, a fine up to the tax involved, or both.

In KP, the penalty is Rs 1 lakh or 5% of the tax, whichever is higher, and at least Rs 2 lakh if you ignore compulsory registration. If you still aren’t registered after 90 days, a Special Judge can impose up to one year in prison, a fine up to the tax, or both.

Setting up a company first? See how to register a company in Pakistan. Selling online? Read how to sell on Daraz. More guides: Tax & Registration.