Which authority applies?
Sales tax on goods is levied federally under the Sales Tax Act, 1990 and administered by FBR, with registration on IRIS. Sales tax on services is generally administered by the provinces — the Punjab Revenue Authority (PRA), Sindh Revenue Board (SRB), Khyber Pakhtunkhwa Revenue Authority (KPRA) and Balochistan Revenue Authority (BRA) — while services in the Islamabad Capital Territory are administered by FBR. A business in Rawalpindi providing services, for example, would look to PRA, while one in Islamabad would look to FBR.
Read our guide: sales tax on goods vs services.
Who typically needs this
- Manufacturers, importers, wholesalers and retailers required to register for sales tax
- Service providers whose services are taxable under provincial or ICT law
- Businesses whose customers or suppliers require a sales tax registration number
- Businesses that want to register voluntarily where the law allows
Documents and information usually required
- Existing NTN / IRIS registration (or we first complete NTN registration)
- CNIC of the owner, partners or directors
- Business bank account details
- Proof of business premises (ownership or tenancy documents and utility bill)
- Business details: nature of activity, address and, where relevant, photographs or details of premises and machinery
- For companies and AOPs: incorporation or partnership documents
The exact list depends on your circumstances. We confirm it on WhatsApp before any submission.
How the process works
Assess the requirement
We confirm whether you supply goods, services or both, and which authority or authorities apply.
Prepare documents
We check that your documents and business information are complete and consistent.
Submit the application
The application is filed on the relevant portal. Some registrations involve verification steps such as biometric verification or premises checks.
Registration and obligations
Once registered, we explain your filing obligations and can handle your monthly sales tax returns.
Important considerations
- Registration brings ongoing obligations, including periodic returns and record-keeping, even in months with no sales.
- A business providing services in more than one province may need to consider registration with more than one authority.
- Thresholds and requirements change; we confirm the current position before applying.
Ready to start? Send your details on WhatsApp and we will reply with a checklist for your case.
WhatsApp usFrequently asked questions
Is GST the same as sales tax?
“GST” is commonly used in Pakistan to refer to sales tax. Federal sales tax on goods and provincial sales tax on services are separate regimes with separate registrations.
I provide services in Islamabad. Who do I register with?
Sales tax on services in the Islamabad Capital Territory is administered by FBR. We can confirm whether your service is taxable and register you.
Do I need an NTN first?
Generally yes — an income tax registration is the starting point for FBR sales tax registration. We can handle both.