按地区划分的税率 巴基斯坦

选择地区

此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

Pakistan operates a dual General Sales Tax (GST) system where a standard 18% rate applies to goods under the Federal Board of Revenue (FBR), while local services are taxed at 15% to 16% by provincial revenue authorities. For cross-border digital trade, non-resident suppliers must register via the FBR Iris portal and account for tax starting from their very first sale, as the country does not utilize a reverse charge mechanism for these transactions. Compliance operates on a strict monthly cycle with returns due by the 15th of the following month, further reinforced by recent rules targeting digital commerce by making e-commerce couriers liable as withholding agents.

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巴基斯坦

Pakistan operates a VAT-style General Sales Tax (GST) introduced via the Sales Tax Act, 1990. Standard rate is 18% on goods; services attract 15-16%. The Federal Board of Revenue (FBR) administers GST on goods; provincial revenue authorities (PRA, SRB, KPRA, BRA) handle services.

官方政府链接： Federal Board of Revenue (FBR)

18.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

首次销售后

可在线注册

是 

需要当地代表

非强制性 

注册流程

Register via FBR IRIS portal (e-registration); provincial registration may be required for services (PRA/SRB/KPRA/BRA)

应纳税的数字和电子服务清单

Digital products

注册门槛

First sale

申报间隔

每月

申报截止日期

15th day of the month following the reporting month

电子发票要求

是

记录保存

6 years 

How-To Guides: Pakistan SaaS VAT

步骤：1 门槛

PKR 0 (Zero).

 

Threshold rules vary by jurisdiction; however, non-resident digital service providers may be required to register or comply regardless of turnover under digital services or significant economic presence rules.

步骤：2 商业注册

Registration obligations depend on the nature of the supply (B2B vs B2C), the applicable jurisdiction (federal or provincial), and whether the supplier meets significant economic presence criteria.

步骤：3 纳税人识别号/增值税号

 A National Tax Number (NTN) and a Sales Tax Registration Number (STRN) is issued via the IRIS portal.

步骤：1 标准税率

Rates vary by jurisdiction (e.g., 13%–16% for provincial services and 18% for federal/ICT).

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 税率 %

 

步骤：3 反向收费 (B2B)

Applies. For B2B cross-border SaaS, the Pakistani business recipient is typically responsible for withholding and self-assessing the tax (Reverse Charge). However, foreign providers must still register if they have a “significant digital presence.”

步骤：1 B2C销售

Foreign SaaS providers may be required to register and collect tax on B2C supplies, particularly where significant economic presence or digital services rules apply.

步骤：2 B2B销售

If the buyer is a registered taxpayer, tax is typically withheld or self-assessed under reverse charge or withholding mechanisms.

步骤：3 发票要求

(Applicable to registered taxpayers)

必须包含：
• 供应商和购买方的名称/地址
• NTN/STRN of both parties
• 唯一序列发票号
• 开具日期
• SaaS服务描述
• Value exclusive of tax
• Tax Rate and Amount
• Total Amount (PKR)

步骤：1 申报周期

税款每月申报。

步骤：2 申报截止日期

Sales Tax Return (Annexure-C) are to be filed by the 10th, Payment by the 15th, and final submission by the 18th of the following month.

步骤：3 提交

Electronic filing via the FBR IRIS Portal or provincial portals (e.g., e.srb.gos.pk). Payment via e-payment (ADC) or at National Bank of Pakistan branches.

步骤：4 记录保存

Records and invoices must be maintained for minimum of 6 years.

PayPro Global 解决方案：简化注册与财政代表

Navigating Pakistan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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