Sales Tax Registration in Pakistan: When and How
Quick answer
Businesses supplying taxable goods generally register for federal sales tax with the FBR, while service providers register with the relevant provincial revenue authority (PRA in Punjab, SRB in Sindh, KPRA, BRA). You register through the IRIS/portal of the relevant authority, after which you must charge sales tax, file monthly returns, and issue tax invoices.
| Standard sales tax (GST) | 18% |
|---|---|
| Monthly return due | 18th of each month |
| Payment due | 15th of each month |
Sources · reviewed by BuzIntel editorial
Step by step
- Determine if you must register. Manufacturers, importers, wholesalers, and retailers above the threshold register for federal sales tax. Service businesses register with their province's authority once they cross its threshold or by sector rule.
- Pick the right authority. Goods → FBR (federal). Services → provincial: PRA (Punjab), SRB (Sindh), KPRA (KP), BRA (Balochistan). Operating in multiple provinces can mean multiple registrations.
- Apply online. Use FBR IRIS for federal sales tax or the provincial authority's e-portal for services. Provide your NTN, bank details, business premises, and utility/ownership proof.
- Comply monthly. Charge the correct rate, issue compliant tax invoices, file monthly returns, and deposit collected tax. Input-tax adjustment reduces what you owe on documented purchases.
Frequently asked questions
+What if I sell both goods and services?
You may need both an FBR sales-tax registration for goods and a provincial registration for services. Map each revenue line to the correct authority.
+What happens if I don't register but should?
You risk penalties, default surcharge, and loss of input-tax credit. Large buyers also often refuse to deal with unregistered suppliers.
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