Is Your Service Taxable In Punjab? The First Question In PRA Registration
FBR Sales Tax and PRA Registration Are Separate
PRA registration is required for every person providing a taxable service from a place of business in Punjab, under section 25 of the Punjab Sales Tax on Services Act, 2012. The standard rate is 16%. It is separate from FBR sales tax, which covers goods.
Call 0333 1127834 to start your PRA registration.
PRA Registration for Sales Tax On Services In Punjab
PRA registration is required for any person who provides a taxable service from an office or place of business in Punjab, under section 25 of the Punjab Sales Tax on Services Act, 2012. The Punjab Revenue Authority (PRA) — not FBR — collects sales tax on services in Punjab, so a Lahore consultancy, Faisalabad logistics firm, Rawalpindi restaurant or Multan marketing agency needs PRA registration even if it already holds an NTN and an FBR sales tax number.
The standard rate of Punjab sales tax on services is 16%. Some services carry concessional rates on conditions — restaurants, for example, are charged 8% without input tax adjustment where the customer pays by debit or credit card, mobile wallet or QR code, and 16% otherwise.
| Question | FBR (federal) | PRA (Punjab) |
|---|---|---|
| What is taxed | Supply and import of goods | Services provided in Punjab |
| Law | Sales Tax Act, 1990 | Punjab Sales Tax on Services Act, 2012 |
| Standard rate | 18% | 16% |
| Registration portal | FBR IRIS | PRA e-registration (PRA IRIS) |
| Who needs it | Manufacturers, importers, wholesalers, distributors, Tier-1 retailers | Every provider of a taxable service from Punjab |
Who Needs PRA Registration In Punjab
- Consultants, IT and software service providers, advertising and marketing agencies.
- Restaurants, cafés, caterers, hotels, marriage halls and event managers.
- Courier, logistics, freight forwarding and transport services.
- Construction and contractor services, property developers and real estate agents.
- Beauty parlours, gyms, clinics' non-medical services, training institutes and other listed services.
- Landlords of commercial property where rental services fall within the Punjab law.
Your FBR NTN Comes Before PRA Registration
PRA uses the taxpayer's NTN as the base record. A business without an NTN needs NTN registration first; the PRA profile is then created against it.
Documents Needed for PRA Registration
| Taxpayer | Documents for PRA registration |
|---|---|
| Individual / sole proprietor | CNIC, NTN, business address proof (rent agreement or ownership), utility bill, bank account, letterhead, description of services |
| Partnership / AOP | Partnership deed, registration certificate, partners' CNICs, NTN, address proof, bank account |
| Company | SECP certificate, memorandum and articles, directors' CNICs, NTN, board authority, address proof, bank account |
Step By Step Through PRA Registration
- Confirm the service is taxable in Punjab and identify the correct tariff heading and rate.
- Check that the NTN and FBR profile are active and up to date.
- Apply for PRA registration online with business, bank and address details.
- Upload documents and respond to any PRA query or visit.
- Receive PRA registration and start issuing tax invoices showing Punjab sales tax.
- File the monthly PRA return and pay the tax collected.
After PRA Registration: Monthly Returns and Withholding
Once registered, the business charges Punjab sales tax on its invoices, pays it to PRA and files a monthly return. Tax is normally paid by the 15th and the return filed by the 18th of the following month; check the current PRA notification, because dates can be extended. Many large service recipients in Punjab are also withholding agents and deduct part of the tax at source — the return must account for that.
Late PRA Registration
Providing a taxable service without PRA registration exposes the business to assessment of the tax that should have been charged, default surcharge and penalties. Registering voluntarily before PRA issues a notice is always the cheaper route.
Fees for PRA Registration
| Service | What we do | Fee |
|---|---|---|
| PRA government fee | — | Nil for registration |
| PRA registration — individual or firm | Taxability review, application, documents, follow-up | PKR 15,000 – 20,000 |
| PRA registration — company | As above with company documents and authority | PKR 15,000 – 20,000 |
| Monthly PRA returns | Invoices, withholding reconciliation, return and payment | Based on the number of monthly sales invoices — negotiable |
Our fee for PRA registration depends on the number of services, branches and whether earlier periods of unregistered supply have to be regularised.
How Taxocrate Handles PRA Registration
- We confirm whether your service is taxable in Punjab and at what rate.
- We fix the NTN and FBR profile if needed.
- We file the PRA application and handle queries until registration is granted.
- We set up compliant invoices and file your monthly PRA returns.
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Frequently Asked Questions On PRA Registration
Who Needs PRA Registration?
Any person providing a taxable service from an office or place of business in Punjab, under section 25 of the Punjab Sales Tax on Services Act, 2012.
What Is The PRA Sales Tax Rate?
The standard rate is 16%. Some services have concessional rates on conditions; restaurants pay 8% without input tax adjustment where the customer pays by card, mobile wallet or QR code.
Is PRA Registration The Same As FBR Sales Tax Registration?
No. FBR taxes goods under the Sales Tax Act, 1990. PRA taxes services in Punjab. A business supplying both may need both registrations.
Do I Need An NTN Before PRA Registration?
Yes. PRA registration is created against the taxpayer's NTN.
Is There A Government Fee for PRA Registration?
No. PRA does not charge a fee for registration. Professional fees apply if you use a consultant.
When Is The PRA Return Due?
Monthly. Tax is normally paid by the 15th and the return filed by the 18th of the following month, subject to any PRA extension.
Official sources: Punjab Revenue Authority and Federal Board of Revenue and FBR IRIS
Reviewed by: Fiaz Ahmed Khakh, Advocate Supreme Court
Published by: Taxocrate (Pvt) Limited
Last updated: 31 October 2026