Large purchasers will require your STRN; without it, you’ll lose out.
Most businesses learn about Sales Tax Registration only when they need to provide their STRN to a large buyer. With online Sales Tax Registration, you will have strict deadlines to meet from the FBR.
Commercial Importance of Sales Tax Registration (STRN)
A Sales Tax Registration Number identifies you under the Sales Tax Act 1990. You can’t legally charge sales tax without one.
Who Will Need One?
Most businesses that sell taxable goods will need a Sales Tax Registration Number.
- Manufacturers of taxable goods
- Importers of taxable goods
- Wholesalers & Distributors
- Tier 1 Retailers such as Chains & Air-Conditioned Mall Outlets
- Exporters wanting to claim sales tax refunds.
Depending on your industry and size there may be varying rules and exemptions. Identify what category you fall into.
Service Industry
Most taxable services fall under the province so you won’t need an STRN from the FBR. These would be PRA/SRB/KPRA/BRA.
Advantages of having an Active STRN
- Issue Legal Tax Invoices to your customers
- Claim Input Tax Adjustments on your raw materials/purchases
- Win tenders as most government and corporate clients will require an active STRN.
- Build stronger relationships with suppliers as registered clients will want Tax Invoices.
Often it depends whether you’re registered. Registered Manufacturers can reclaim sales tax on their raw materials whilst unregistered cannot.
E-Commerce Brands & Marketplaces
If you are providing taxable goods there is no option for E-Commerce brands. Many marketplaces, payment processors and corporate clients will require tax registration details.
Depending on the platform.
Documentation to Complete Sales Tax Registration with the FBR
Most problems occur when applicants don’t have full documentation, ensure you have all the below ready to upload in clear PDF/Imaged format.
- Active Income Tax NTN
- Bank Maintenance Certificate with IBAN for the business.
- Proof of Premises (Ownership/Tenancy Agreement)
- Latest Paid Utility Bill (usually Electricity/Gas).
- Clear pictures of your business premises including any Machinery/Inventory Storage Area.
- CNIC for Owner/Director/Partner.
Companies
Ensure you have your SECP Incorporation Certificate and Memorandum & Articles of Association.
Partnerships
Ensure you have your Partnership Deed and if applicable your Registration Certificate.
Manufacturers may also be able to obtain a Pre-Registration Certificate from the FPCCI Sectoral Group, due to a recent order from the FBR. This is just to confirm you are manufacturing and where your premises are. It’s not a legal requirement.
Ensure Everything Matches!
Ensure your bank certificate, utility bill and tenancy agreement have the same name on them. If your utility bill is in your landlords name your tenancy agreement must include reasons why.
There shouldn’t be any differences.
Sales Tax Registration via the FBR Iris Portal
Some labels may vary depending on updates but below is the process.
Step 1 – Iris Portal
Login to the FBR Iris Portal (iris.fbr.gov.pk) with your company or owner details (if Sole Proprietor).
Step 2 – Select Form
Navigate to the Registration Menu and select form 14(1). This is for Voluntary Sales Tax Registration.
You will be presented with a draft and your Income Tax details will be automatically linked.
Step 3 – Bank & Assets
Insert your Business Bank Account & IBAN. Upload your Bank Maintenance Certificate.
Insert your business activity and any Machinery/Branch/Storage details requested.
Step 4 – Utility & Business Proof
Upload your utility bill, proof of premises and pictures of your business.
They should be helpful, a member of staff should be able to view what is happening at your business.
Step 5 – Verify & Submit
Insert your 4 digit PIN. Click Verify & Submit. Your application will be forwarded onto your RTO or relevant Corporate/Large Taxpayer Office.
Save your Acknowledgement.
Processing
The Sales Tax General Order was issued in August 2026. This outlines how your application should be processed.
- Your application will be screened.
- Low Risk Full Applications should be processed within 3 working days.
- If there are gaps in your application you should be informed what you need to include within 7 days.
- Objections should be specific. Field Offices should only ask for documentation if there is a legal requirement or need to verify.
- Manufacturers should be visited within 3 working days.
- High Risk Applications will be more closely looked into. They will also be physically verified before and after they are registered. Low Risk Registrations may also be double checked.
Bio-Metric Verification
You will also need to complete Bio-Metric Verification.
How to Complete
- Login to your Iris Portal and navigate to your Profile.
- Select Sales Tax Biometric Verification and select who your Designated Person is.
- Wait for confirmation.
- Within 30 days visit a NADRA e-Sahulat Centre.
- Bring your original CNIC, NTN & Sales Tax Registration Details.
- Pay the small fee & save your slip.
Who Will Go?
Sole Proprietors will go themselves. AOP will have a Partner nominated by their Principal Officer. Usually Companies will nominate a Director.
Why You Can’t Skip It
The FBR clearly state:
“If the applicant fails to complete the verification within 30 days or verification fails, his name shall be struck off from the Sales Tax Active Taxpayers List.”
You will not be able to submit a return. All customers claiming Input Tax will have problems.
STRN Certificate
Once you’ve passed your application and your Bio-Metric details are clear you can download your STRN Certificate from the Iris Portal. Double check your name, address & activity.
Monthly Compliance
Once you’re registered you will have some requirements:
- Annex-C with your Sales details by the 10th of next month.
- Sales Tax Payment by the 15th.
- E-filing Return by the 18th.
- Null Returns even if you have no sales.
Larger businesses may also be required to use Digital Invoicing/POS. If you don’t then your registration may be suspended under the Finance Act 2026.
Let TaxAccountant.pk Do It!
Whilst this is a simple form to complete, ensuring everything matches up, dealing with objections and keeping on top of your monthly returns can use up a lot of time for businesses.
We can complete your entire STRN set up for you online. We will ensure your documents are correct, complete form 14(1), nominate your Bio-Metric and complete your monthly Sales Tax Returns. Just send us your documents and we’ll let you know what we need!
