To run a business legally in Pakistan, you usually need to be registered with the Federal Board of Revenue (FBR). That means getting a National Tax Number (NTN) and, for some businesses, a sales tax registration. Here is how the process works and what you need for each type of business.
First, Choose Your Business Type
FBR registers three main types of taxpayer for business purposes:
- Individual (sole proprietor): One person running a business in their own name.
- Association of Persons (AOP): A partnership firm or similar group.
- Company: A company incorporated with the Securities and Exchange Commission of Pakistan (SECP).
If you plan to form a company or partnership, complete that registration first. Companies need an SECP incorporation certificate, and registered firms need their registration certificate and partnership deed.
Step 1: Register for an NTN on the IRIS Portal
The official portal is iris.fbr.gov.pk. Type the address yourself rather than using links from messages or unofficial sites.
- Open the IRIS portal and choose the registration option for an unregistered person (new registration).
- Enter your CNIC, name, date of birth, contact details and address, matching your CNIC record.
- Enter the verification codes sent to your mobile and email.
- Submit the form and note any token or tracking number the system gives you.
- FBR sends your login details by SMS and email. Log in and change your password.
- Complete the e-enrolment form with your business details and attach the documents listed below.
Screens on the portal change from time to time, so the labels you see may differ slightly. Existing IRIS users do not need to register again.
For individuals, your 13-digit CNIC works as your NTN. AOPs and companies are given a separate NTN after e-enrolment. An older guide reported verification takes about three working days, but timing can vary.
Documents You Will Need
Individual or sole proprietor
- CNIC (NICOP or passport for overseas Pakistanis)
- A mobile number registered in your own name
- An active email address
- Business name, business address and main business activity
- Proof of your business premises (rent agreement or ownership) and a recent utility bill, as asked by FBR
- Bank account details
AOP or partnership firm
- Partnership deed (and registration certificate for a registered firm)
- CNIC of each partner, with their share percentage
- A signed letter naming the principal officer and giving authority to register for income tax and sales tax
- The principal officer’s own mobile number, and a business email
- Business address, bank account details and a recent utility bill for the premises
Company
- SECP incorporation certificate
- CNIC or passport details of every director and each shareholder holding 10% or more
- Authority letter naming the principal officer
- The principal officer’s own mobile number and a company email
- Business address, bank account details and a recent utility bill for the premises
Step 2: Register for Sales Tax (If It Applies to You)
An NTN is not the same as a sales tax registration. Sales tax registration is mainly required for manufacturers, importers, exporters, wholesalers and distributors of taxable goods, certain retailers, and businesses whose turnover is above the limit set by FBR. Many service providers register with their provincial revenue authority instead of FBR, or as well. Check FBR’s current rules or ask a tax adviser to confirm whether you must register.
If you do need to register, an active NTN is needed first. The general process on IRIS is:
- Log in to IRIS with your NTN.
- Go to the registration section and select sales tax registration.
- Fill in the form and make sure it matches your CNIC and NTN records.
- Upload the documents asked for, such as business proof, bank account details and a utility bill. Companies also upload their constitutional documents.
- Submit and keep the tracking number.
- After approval, download your registration certificate.
FBR may verify your business in person, so keep your premises details accurate. One guide says processing usually takes 3 to 7 working days, but this is an estimate and not an FBR promise.
Does It Cost Anything?
FBR guidance says there is no fee to get an NTN certificate. Be careful with agents and websites that charge large fees for “fast” registration. You can do it yourself on the official portal.
After You Register
- File your return every year. Registered individuals and AOPs have until 30 September, and companies with a 30 June year-end until 31 December. FBR sometimes extends deadlines, so confirm on fbr.gov.pk.
- Check your filer status. Look for your name on the Active Taxpayer List on the FBR website.
- Keep your contact details current on IRIS so you receive FBR notices.
Common Mistakes to Avoid
- Using a mobile number or email that does not belong to you or the principal officer.
- Entering details that do not match your CNIC or SECP record.
- Leaving out the authority letter for an AOP or company.
- Using unofficial websites that look like the IRIS portal.
Frequently Asked Questions
What is the official FBR portal for registration?
IRIS, at iris.fbr.gov.pk.
Do I need an NTN to start a small business?
Most businesses are expected to register for an NTN. Your exact obligations depend on your business type and income, so check FBR’s rules or ask a tax adviser.
Is an NTN the same as sales tax registration?
No. The NTN is for income tax. Sales tax registration is a separate step and applies only to certain businesses.
What is my NTN if I am an individual?
Your 13-digit CNIC number.
Is there a registration fee?
FBR guidance says there is no fee for an NTN certificate.
Can I register offline?
Yes. An older guide says you can apply at a Taxpayer Facilitation Centre with your original CNIC. Confirm the nearest centre and current process with FBR first.
Registering with FBR is mostly a matter of having the right documents ready and entering them accurately on the official portal. For complex cases, such as companies with several directors, a tax adviser can help you avoid mistakes.
