PRA registration for salons in Punjab
By the Hajza team Updated
The short answer
A salon in Punjab must register with the Punjab Revenue Authority (PRA), charge 5% Punjab Sales Tax on its services and give every customer a proper digital receipt. Registering gives you a PNTN. To e-invoice, you also register your point of sale with PRA, connect it with a POS ID and token, and pay and file every month.
Official PRA links
- PRA IRIS: PRA's taxpayer portal, for new registration, e-enrolment, payments and returns
- PRA registration portal: where a registered business adds its point of sale
- eIMS invoice lookup: check any invoice by its PRA invoice number
- POS Component and eIMS User Manual (PDF): PRAL's guide to registering a point of sale
- PRA Sahulat app: verify a receipt by scanning its QR code
Does my salon have to register with PRA?
Yes. On 31 August 2026, PRA's spokesperson said that beauty salons, spas and beauty parlours in Punjab are required to be registered with PRA, and that failure to register may result in strict legal action. PRA also made it mandatory for these businesses to display its guidelines at their cash counters.
Source: APP, 31 August 2026
How much tax does a salon charge in Punjab?
5% of the service price. The Punjab Sales Tax on Services Act lists personal care services by beauty parlours, salons and spas as reduced rate services, taxed at five percent without input tax adjustment, and PRA's spokesperson repeated the 5% rate on 31 August 2026. The rate does not depend on how the customer pays: the 16% cash and 8% card rates are for hotels and restaurants.
| Service price | Tax at 5% | Customer pays |
|---|---|---|
| Rs 1,000 | Rs 50 | Rs 1,050 |
| Rs 4,000 | Rs 200 | Rs 4,200 |
| Rs 10,000 | Rs 500 | Rs 10,500 |
The tax is not the salon's income. PRA says it is collected on behalf of the government and must be deposited with it, and that charging more than the applicable rate is an offence. A salon where air-conditioning is not installed, or not available on any day of the financial year, is exempt under the Act's First Schedule.
Retail products such as shampoo are goods, not services, so PRA's tax on services does not apply to them. Sales tax on goods falls under the Federal Board of Revenue (FBR).
Source: Punjab Sales Tax on Services Act 2012, 2026-2027 edition (PDF), APP, 10 July 2026
Step 1: Do I need an NTN first?
Yes, start with your National Tax Number (NTN) from FBR. PRA's e-registration guide says the form fills in your particulars as FBR holds them. Without an NTN, PRA issues a provisional registration certificate valid for thirty days or until FBR issues one, and cancels the registration if no NTN follows within thirty days.
That guide dates from 2012, and registration has since moved to PRA IRIS, so follow what the portal shows you.
Step 2: How do I register on PRA IRIS and get a PNTN?
Apply under New Registration on PRA IRIS. The form asks about your business, every branch or outlet you operate from, your bank account and a declaration, and checks your CNIC and NTN. PRA sends your user ID and password by email or SMS, and you activate your account through e-enrolment. Your registration number is your PNTN, the Punjab National Tax Number, and it goes on every receipt.
Have these ready. They are what the form commonly asks for, and the portal's own list decides:
- Your CNIC and NTN.
- The address of every branch or outlet.
- Your business bank account details.
- A mobile number and an email address for your login.
- For a company or partnership, the details of its directors or partners.
Step 3: What do I change at the counter?
Display PRA's guidelines at the cash counter, and stop issuing handwritten or temporary receipts. PRA says they are not permissible and that customers should always ask for a proper digital receipt for the services they buy.
Source: APP, 31 August 2026
Step 4: How do I register my point of sale with PRA?
Log in to PRA's registration portal and open Registration, then POS Client Registration. PRAL's manual takes you through four parts: your business, your contact details, the branch (its list of sectors includes beauty parlours) and the point of sale itself. Hajza is a cloud based system, and the point of sale details include a MAC address and an IP address. If you use Hajza, message us before you fill them in and we will go through them with you.
The portal can then generate a test POS ID, for trying the connection in PRA's sandbox. A production POS ID is approved by PRA, and its token is shown against it under the POS Details tab. With Hajza the connection runs from our servers, so there is nothing to install at the salon.
Source: PRAL, POS Component and eIMS User Manual (PDF, January 2026)
Step 5: How do I connect Hajza to PRA?
Enter your PNTN, POS ID and token in Hajza under Settings, then Venue, then PRA E-invoicing. The token is stored encrypted and never shown on screen again. Each branch connects with its own POS ID and token.
Start in PRA's sandbox with your test POS ID: settle a real bill and check that a PRA invoice number comes back. Then enter your production POS ID and token and switch the environment to Production.
Step 6: How do I check my invoices reached PRA?
Each bill PRA accepts gets a PRA invoice number, printed on the receipt with a QR code, and Hajza's PRA Invoices screen lists every bill with its status and a Retry button for any that failed. On PRA's side, PRAL's manual says posted invoices can be seen in PRA IRIS through the IMS Fiscal Report, and anyone can look an invoice up by its number on PRA's eIMS page or scan its QR code with the PRA Sahulat app.
Source: PRA eIMS invoice lookup
Step 7: When do I pay and file?
Every month. PRA's rules set the 15th of the month after the tax period as the due date: the tax is deposited by the 15th and the return may be filed by the 18th, unless PRA notifies another date. Confirm your dates in PRA IRIS or with your tax adviser.
Hajza sends each invoice to PRA as it is paid, but it does not file your monthly return or pay the tax for you.
Source: Punjab Sales Tax on Services Act 2012 and rules, 2026-2027 edition (PDF)
What does Hajza file with PRA, and what not?
Hajza files your taxed service bills. Everything else stays with you:
- Each taxed service bill is sent to PRA as soon as it is paid, and its PRA invoice number is printed on the receipt.
- Voiding a bill PRA has accepted files a credit note that points back to it.
- Product sales are goods, so Hajza does not send them to PRA.
- Hajza files nothing with FBR or with the Sindh Revenue Board.
- Hajza does not file your monthly return or pay the tax.
What mistakes do salons make?
- Charging PRA tax on retail products, which are goods.
- Charging salon services the 16% rate that hotels and restaurants pay on cash bills, when salons pay 5%.
- Leaving branches off the registration, when the form asks for every location you operate from.
- Editing a bill PRA already holds. In Hajza you void it, which files a credit note, and enter it again.
- Writing handwritten slips on a busy day.
Sources
- APP, PRA issues special guidelines for spas and beauty salons (31 August 2026)
- APP, New tax deduction system on digital payments implemented across Punjab (10 July 2026)
- APP, PRA adopts zero-tolerance policy for implementation of e-IMS (7 August 2026)
- The Punjab Sales Tax on Services Act 2012, 17th edition 2026-2027 (PDF)
- PRA, How to e-Register (PDF, 2012)
- PRAL, POS Component and eIMS User Manual (PDF, January 2026)
- Punjab Revenue Authority, official website