# What is STRN? Who needs one and how to register for sales tax

URL: https://which.pk/business/guides/what-is-strn/
Author: Ahtisham Imtiaz
Updated: 7 Oct 2026

## Summary

An STRN is the sales tax registration number FBR gives you once you register under the Sales Tax Act, 1990. You must register if you are a manufacturer outside cottage industry, an importer, a wholesaler or distributor, a Tier-1 retailer, an exporter claiming refunds or an online seller of goods. You need an NTN first, then apply on IRIS with bank, utility and premises details, and complete NADRA biometrics within a month. Skipping registration costs at least Rs 50,000.

## Key facts

- Apply on: FBR IRIS
- You need first: An NTN
- Biometrics: Within 1 month
- Penalty: Rs 50,000 or 5%

An **STRN** (sales tax registration number) is the number FBR gives you when you register for sales tax under the Sales Tax Act, 1990. You need one if your business makes taxable supplies as a manufacturer, importer, wholesaler or distributor, Tier-1 retailer, refund-claiming exporter or online seller of goods. Only a registered person may charge sales tax, and the STRN must be printed on your tax invoices. You apply on FBR's **IRIS** portal, and you need an NTN first.

## Is an STRN the same as an NTN?

No. Your **NTN** is your income tax registration: for individuals it is the 13-digit CNIC, for companies and AOPs a 7-digit number. Your **STRN** is your sales tax registration. In 2019 FBR said plainly that an NTN is not a substitute for an STRN, and that buyers shouldn't pay sales tax on an invoice without a valid STRN.

If you don't have an NTN yet, start with [how to check or get your NTN](/business/guides/how-to-check-ntn-number/).

## Who must register for sales tax?

Under section 14 of the Sales Tax Act (as amended up to 30 June 2026), you must register if you make taxable supplies in Pakistan, including zero-rated ones, as any of these:

- a **manufacturer**, unless you're a cottage industry
- a **retailer** liable to pay sales tax, including **Tier-1 retailers** (but not retailers who pay sales tax through their electricity bill)
- an **importer**
- an **exporter** who wants a sales tax refund on zero-rated supplies
- a **wholesaler, dealer or distributor**
- anyone a federal or provincial law requires to register for a tax collected like sales tax

Since the Finance Act 2025, anyone selling goods ordered digitally through an online marketplace, website or app must also apply. Marketplaces and couriers can't serve such sellers unless they hold an NTN and, where required, a sales tax registration.

**Cottage industry and Tier-1, in numbers:** A **cottage industry** must meet all four conditions: no industrial gas or electricity connection, in a residential area, 10 workers or fewer, and annual turnover of Rs 80 lakh or less.

A **Tier-1 retailer** includes chain-store outlets, shops in air-conditioned malls and plazas, retailers whose electricity bills for the last 12 months total more than Rs 12 lakh, and (since the Finance Act 2026) retailers with turnover above Rs 20 crore. Some FBR web pages still show older figures; these are from the Act itself.

## How do I register for an STRN?

1. Log in to **IRIS** (iris.fbr.gov.pk) with your NTN and password.
2. Select **Form 14(1)**, the simplified sales tax registration form.
3. Choose **Manufacturer** or **Non-Manufacturer**. Companies and AOPs enter the CNIC of a director, member or principal officer.
4. Upload the documents listed below and submit.
5. Visit a **NADRA e-Sahulat Centre** within one month for biometric verification.

You can also apply through FBR's **Tax Asaan** app. FBR's registration page lists no fee.

## What documents do I need?

Under rule 5 of the Sales Tax Rules, 2006:

- a bank account certificate in the business name
- your gas and electricity consumer numbers
- details of all branches
- GPS-tagged photos of the business premises
- for manufacturers: GPS-tagged photos of machinery and the industrial electricity or gas 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 backed by money in the bank. Their registration goes through only after the Local Registration Office approves it in IRIS.

## How long does it take?

In about September 2026, TechJuice reported that FBR's Sales Tax General Order No. 20 of 2026 sets a target of **three working days** for complete, low-risk applications. High-risk applications still face verification before and after registration. We haven't seen the order's text ourselves.

## What about biometrics?

After registering, you or your authorised person must give biometrics at a NADRA e-Sahulat Centre **within one month**. Miss it and you're taken off the sales tax Active Taxpayer List.

Individuals, AOP members and directors of single-member companies must re-verify **every July**. Without that, they can only file returns with the Commissioner's prior permission.

## What if I don't register?

Section 33 of the Act sets a penalty of **Rs 50,000 or 5% of the tax involved, whichever is higher**, if you make taxable supplies without applying. If you still aren't registered 60 days after starting, a Special Judge can sentence you to up to three years in prison, a fine up to the tax involved, or both. FBR can also register you compulsorily, and can have your gas and electricity disconnected.

## How do I check an STRN?

Use **Taxpayer Profile Inquiry** in IRIS Online Verifications or the Tax Asaan app. Search by CNIC or NTN without dashes; the result shows whether the person is registered for sales tax. FBR takes complaints about unregistered sellers charging sales tax on 111-772-772.

Setting up a company first? See [how to register a company in Pakistan](/business/guides/how-to-register-a-company-in-pakistan/). More guides: [Tax & Registration](/business/tax-registration/).

## Questions people ask

### What is an STRN?

The sales tax registration number FBR allocates to a person registered under the Sales Tax Act, 1990. It must appear on your tax invoices, and only a registered person may charge sales tax.

### Is STRN the same as NTN?

Not in law. The NTN is your income tax registration (your CNIC if you're an individual). You need it before you can apply for sales tax registration, and FBR has said an NTN is not a substitute for an STRN.

### Do I need an STRN?

Yes if you are a manufacturer (other than cottage industry), importer, wholesaler, dealer or distributor, Tier-1 retailer, an exporter claiming refunds, or you sell goods online, under the Sales Tax Act as amended to 30 June 2026.

### What documents do I need for sales tax registration?

A bank account certificate in the business name, gas and electricity consumer numbers, branch details and GPS-tagged photos of the premises. Manufacturers add photos of machinery and the industrial meter. Non-manufacturer individuals, AOPs and single-member companies also upload a balance sheet.

### How do I check STRN status?

Use Taxpayer Profile Inquiry in FBR's IRIS Online Verifications or the Tax Asaan app. It shows whether a taxpayer is registered for sales tax.

## Sources

- [Sales Tax Act, 1990 (amended up to 30-06-2026)](https://download1.fbr.gov.pk/Docs/20267171373418951SalesTaxAct1990updatedupto30.06.2026.pdf), FBR (accessed 7 Oct 2026)
- [Sales Tax Rules, 2006, Chapter I: Registration (updated up to 31-10-2023)](https://download1.fbr.gov.pk/Docs/2023111018111745261Sales-Tax-Rules-2006-Updated-upto31-10-2023.pdf), FBR (accessed 7 Oct 2026)
- [S.R.O. 350(I)/2024, amendments to Sales Tax Rules](https://download1.fbr.gov.pk/SROs/2024371832221481SRO35007-03-2024.pdf), FBR (accessed 7 Oct 2026)
- [Register for Sales Tax](https://www.fbr.gov.pk/categ/register-sales-tax/51149/50848/101152), FBR (accessed 7 Oct 2026)
- [Persons required to be registered for sales tax](https://www.fbr.gov.pk/categ/register-sales-tax/51149/50848/101156), FBR (accessed 7 Oct 2026)
- [Register for Income Tax](https://fbr.gov.pk/categ/register-income-tax/51147/30846/71148), FBR (accessed 7 Oct 2026)
- [FBR appeals the people to file complaints against unregistered persons charging sales tax](https://fbr.gov.pk/pr/fbr-appeals-the-people-to-file-complaints-aga/132126), FBR (accessed 7 Oct 2026)
- [Online verification services via Tax Asaan app](https://www.zameen.com/blog/online-verification-services-via-tax-asaan-app.html), Zameen.com (accessed 7 Oct 2026)
- [FBR sets three-day deadline for low-risk sales tax registrations](https://www.techjuice.pk/fbr-sets-three-day-deadline-for-low-risk-sales-tax-registrations/), TechJuice (accessed 7 Oct 2026)