STRN explained: what it is, how to get one, and how to check one
Every business that charges sales tax needs an STRN, and every buyer should check one before trusting an invoice. Here is the whole picture in plain English.
Answer first. STRN stands for Sales Tax Registration Number. FBR gives it to every business registered for sales tax, and it goes on every sales tax invoice that business issues. You apply online in IRIS, with a few documents, and FBR's target for a complete, low-risk application is three working days. To check anyone's STRN, look them up by NTN or CNIC on IRIS or in FBR's Tax Asaan app. What you want to see is "Active". An inactive or suspended seller's invoices don't give you input tax.
What an STRN is
An STRN shows that a business is registered for sales tax with FBR. FBR describes it as a 13-digit number, issued to everyone registered for sales tax. It is separate from the NTN, which is your income tax number. In FBR's words, giving your NTN is not a substitute for your STRN.
In practice, FBR's own systems find a business by its NTN, or by CNIC for an individual. The active taxpayer search, the IRIS checks and the FBR e-invoice all ask for one of those. Companies and AOPs use their 7-digit NTN. Individuals use their 13-digit CNIC.
Your STRN appears on your sales tax registration certificate, which is issued through IRIS. Keep a copy handy: buyers, banks and suppliers ask for it.
Who must register for sales tax
Section 14 of the Sales Tax Act lists who must register before they make taxable supplies:
| Business | Must register? |
|---|---|
| Manufacturers | Yes, unless they are a cottage industry |
| Importers | Yes |
| Wholesalers, dealers and distributors | Yes |
| Retailers liable to sales tax | Yes, except retailers who pay sales tax with their electricity bill |
| Exporters claiming a sales tax refund | Yes |
| Sellers of goods through online marketplaces, websites or apps | Yes, since the Finance Act 2025 |
| Anyone another federal or provincial law requires to register | Yes |
Cottage industry. A small manufacturer is left out if it meets all four of these tests. It has no industrial gas or electricity connection. It works in a residential area. It has no more than 10 workers. And its turnover is no more than Rs 8 million a year.
Choosing to register. A business that doesn't have to register can still apply, and IRIS has a form for registering by choice. FBR can also register a business that should have applied but didn't.
Sales tax on services in the provinces is separate. Services in Punjab register with PRA, and services in Sindh with SRB, under their own laws.
How to register for sales tax in IRIS
You apply online, in IRIS, using form STR-1, before you make any taxable sale. You need an IRIS login first, which you get when you register for income tax. FBR's Tax Asaan app takes sales tax registrations too.
Have these ready before you start:
- a bank account certificate, in the name of the business;
- the consumer number of the business's electricity and gas connections;
- details of every branch, if you have more than one;
- GPS-tagged photos of your business premises;
- for manufacturers, GPS-tagged photos of the machinery and the industrial electricity or gas meter;
- for individuals, AOPs and single-member companies that aren't manufacturers, a balance sheet showing business capital, assets and liabilities.
Then:
- Submit the form with the documents. If anything is missing, FBR has to tell you through IRIS within seven days, and you get 15 days to fix it.
- Wait for approval. Since STGO 20 of 24 August 2026, a complete, low-risk application is to be approved, as far as practicable, within three working days. Individuals, AOPs and single-member companies are approved by their local registration office. Manufacturers get a visit to check the premises, also within three working days.
- Verify your fingerprints at NADRA. Within a month of registering, visit a NADRA e-Sahulat centre. Skip it, and you are taken off the active taxpayer list.
- Re-verify every July. Individuals, AOP members and directors of single-member companies verify again each July. If you don't, you can only file returns with the Commissioner's approval.
FBR charges no fee to register. Once you are registered, you file a sales tax return every month, and most registered businesses must send their invoices to FBR as e-invoices. Our guide to getting digital invoicing access in IRIS covers that next step.
How to check an STRN
Checking an STRN really means checking two things: is the business registered for sales tax, and is it active right now? Use any of these:
| Where | How | What you see |
|---|---|---|
| IRIS | On the IRIS page, open the verifications and choose Check Sales Tax Active Taxpayer Status. Enter the NTN or CNIC. | Whether the business is on the sales tax active list |
| IRIS Taxpayer Profile Inquiry | Same page. Search by NTN, CNIC or registration number. | The name and registration details FBR holds |
| FBR's sales tax active list | Search FBR's sales tax active taxpayer list by NTN or CNIC. | Active or not, for sales tax |
| Tax Asaan app | Open the online verification services in FBR's app. | Active status and profile |
| eInvoicePro | Type the NTN or CNIC when you add a customer. | Name, filer status and sales tax registration type, straight from FBR |
One common mix-up: the SMS to 9966 checks the income tax active list, which tells you whether someone is a filer. It doesn't tell you whether they are registered for sales tax. Our NTN verification guide explains the difference.
The IRIS page also has FBR's list of blacklisted sales tax taxpayers. Check it before you take on a new supplier.
Active, inactive, suspended or blacklisted
A registration isn't simply on or off. Here is what each status means, and what it means for anyone buying from that business:
| Status | Why a business has it | What it means for its buyers |
|---|---|---|
| Active | On FBR's sales tax active taxpayer list | Its invoices give you input tax |
| Inactive | Missed two monthly returns in a row, the income tax return or a withholding statement, or skipped the NADRA check | No input tax on its invoices, and nobody should buy from it |
| Suspended | Fake invoices or fraud, three months of no returns, or, since 1 July 2026, not integrating with FBR for e-invoicing | Its invoices are not accepted for input tax or refunds |
| Blacklisted | Serious cases, after suspension | Input tax on its invoices is refused, even on invoices from before the blacklisting |
An inactive business can't issue sales tax invoices or claim input tax at all. To get back on the list, it files the missing returns, pays what is due, and FBR restores it.
Note the new suspension reason. From 1 July 2026, the Finance Act 2026 lets FBR suspend a registration for not integrating with FBR's system to send e-invoices. A registration you don't look after can now stop your business, and your customers' input tax with it.
Why every invoice depends on it
The buyer's registration changes the invoice itself, not just the paperwork:
- Further tax. Selling to a buyer who isn't registered, or isn't active, adds 4% further tax on top of the 18%. Our post on how sales tax is worked out on an invoice shows the numbers.
- Withholding. Buying from a business that isn't active? Companies withhold 5% of the gross value, and since 1 July 2026 so do AOPs and individuals.
- Input tax. A buyer gets input tax only on invoices that carry their own registration number, from a supplier who is active and has declared the sale. Since 1 July 2026, input tax that FBR's system can't match to the supplier's return can cost the buyer a 20% penalty.
- Rejected e-invoices. An FBR e-invoice carries the buyer's NTN or CNIC and registration type. Get either wrong and FBR rejects the invoice.
That is why the check belongs on every invoice, not just on the first one. A buyer who was active in January can be inactive by March.
Checking buyers in eInvoicePro
eInvoicePro, our FBR invoicing software, does the check for you. Type the buyer's NTN or CNIC when you add a customer, or while you make an invoice. Their name, filer status and sales tax registration type come straight from FBR. Every invoice then uses the buyer's real registration type, so the tax is right and FBR accepts it.
2000+ businesses use eInvoicePro to check buyers and send invoices to FBR. Book a demo on WhatsApp to see it with your own customers.
FAQs
What is an STRN number? STRN stands for Sales Tax Registration Number. FBR issues it to every business registered for sales tax, and it goes on every sales tax invoice that business issues.
Is the STRN the same as the NTN? No. The NTN is your income tax number, and the STRN shows you are registered for sales tax. FBR's online checks look a business up by its NTN, or by CNIC for an individual.
How can I check an STRN online? In IRIS, open the verifications and choose Check Sales Tax Active Taxpayer Status, then enter the NTN or CNIC. FBR's Tax Asaan app and its sales tax active taxpayer list give the same answer. In eInvoicePro, the check happens as you add a customer.
Can I check sales tax status by SMS? The SMS service on 9966 checks the income tax active list, which shows whether someone is a filer. For sales tax registration, use IRIS, FBR's sales tax active list or the Tax Asaan app.
Who needs to register for sales tax in Pakistan? Manufacturers (other than cottage industry), importers, wholesalers, dealers and distributors. Also retailers liable to sales tax, exporters claiming refunds, and anyone selling goods through online marketplaces, websites or apps.
How long does sales tax registration take? Since STGO 20 of August 2026, a complete, low-risk application is to be approved, as far as practicable, within three working days. Manufacturers get a premises check within the same three days. Missing documents are flagged within seven days.
Is there a fee for sales tax registration? No. FBR charges no fee to register for sales tax. You need an IRIS login, the documents listed above, and a NADRA fingerprint check within a month of registering.
What if my supplier is not on the active taxpayer list? You can't claim input tax on their invoices, and nobody should buy from an inactive business. If you are a company, an AOP or an individual buying from them, you also withhold 5% of the gross value.
Related reading: NTN verification, FBR IRIS registration for digital invoicing and the sales tax return and Annex-C.
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