How to file your FBR Sales Tax Return in Pakistan — step by step

What is the FBR Sales Tax Return?

Every registered business in Pakistan must file a monthly Sales Tax return on the Federal Board of Revenue (FBR) IRIS portal by the 18th of the following month. Missing the deadline attracts penalties of ₨10,000 or 5% of the tax due, whichever is higher.

Who needs to file?

Any business registered under the Sales Tax Act 1990 with an annual turnover above ₨10 million must be registered for Sales Tax. Once registered, monthly filing is mandatory — even if your sales were zero for the month (a "nil return" is still required).

Documents you need before filing

Before logging into IRIS, gather the following: your Sales Tax invoices for the month (both issued to buyers and received from suppliers), your STRN (Sales Tax Registration Number), details of any exports or zero-rated supplies, and your input tax invoices from registered vendors.

Step-by-step filing process

Log in to IRIS at iris.fbr.gov.pk using your NTN and password. Navigate to "Declaration" → "Sales Tax" → "Sales Tax Return". Select the tax period (month and year). Enter your output tax (sales to customers) and input tax (purchases from registered vendors). The system calculates the net tax payable automatically. Review the summary, then click Submit.

Using FinanceOS for FBR filing

FinanceOS automatically tracks all your output and input VAT throughout the month. At filing time, simply navigate to Reports → VAT Summary and export the FBR-format report. All figures are pre-calculated and ready to enter into IRIS — no manual aggregation needed.

Common mistakes to avoid

Do not claim input tax on invoices from unregistered vendors — the FBR system will reject them. Always verify your buyer and supplier STRNs before issuing or accepting invoices. Keep all original invoices for at least 5 years for audit purposes.