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Pakistan - VAT registration guide

VAT registration guides

Updated by Numan Razaq Khan, FCA PKF F.R.A.N.T.S Chartered Accountants

GST registration threshold 鈥� local establishmentTurnover exceeding PKR 8 million for manufacturing businesses making taxable supplies of goods in Pakistan.
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For businesses engaged in import, export, retail and wholesale, there is no turnover threshold. These businesses are required to be registered for GST in Pakistan if they are making taxable supplies.
GST registration threshold 鈥� no local establishmentNot applicable
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A business with no local establishment in Pakistan is not required to be registered for GST purposes in Pakistan.
Voluntary GST registrationA business may apply to register voluntarily for GST purposes in Pakistan if it makes taxable supplies below the turnover threshold or is otherwise required to make imports or exports.
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There is also an option for temporary registration in Pakistan for manufacturers only for imports of plant and machinery 鈥� see 37.7.
How to register for GSTApplications for GST registration must be submitted online, with the relevant supporting documents, via the Federal

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Web page updated on 17 Mar 2025 15:18