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

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.

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.

How do I register for an STRN?

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. More guides: Tax & Registration.