Sales tax return filing

Ongoing compliance, every period

Sales tax returns report the tax charged on your sales (output tax) and, where admissible, the tax paid on your purchases (input tax). For FBR returns, input tax claims generally depend on your suppliers’ records matching yours, so regular reconciliation matters. Provincial authorities have their own portals and return formats for services.

Who typically needs this

• Businesses registered for sales tax with FBR on IRIS
• Service providers registered with PRA, SRB, KPRA, BRA or FBR (ICT)
• Businesses wanting to outsource monthly compliance and reconciliation
• Newly registered businesses filing their first returns — see sales tax registration

Documents and information usually required

• Portal access for the relevant authority
• Sales invoices for the period
• Purchase invoices and import documents for the period
• Details of debit/credit notes and any adjustments
• Bank records supporting tax payments

The exact list depends on your circumstances. We confirm it on WhatsApp before any submission.

How the process works

1. Monthly data collection

   You share your sales and purchase records for the period via an agreed method.

2. Reconciliation

   We reconcile records and review input tax against available supplier data.

3. Return and payment

   We prepare the return and the payment slip for any tax due, for your approval.

4. Filing and records

   The return is submitted and you receive a copy for your records.

Important considerations

• Returns are generally required even if there were no sales in the period (a “nil” return).
• Late filing or late payment can attract penalties and default surcharge.
• Mismatched supplier data can affect input tax claims — reconcile regularly.