VAT registration and a Business Identification Number are required to maintain regular business operations, including participating in tenders, banking transactions, and export and import. VAT is regulated by the Customs, VAT, and Excise Department of the National Board of Revenue (NBR). VAT can be registered manually or electronically. The procedure is as follows:
Under the new law, no documents are required to register or enlist. Documents such as a trade license, memorandum, IRC, ERC, and others were necessary under the 1991 Act, but the current law does not. Only relevant data must be sent in VAT-2.1 form. Under the new law, there is no need to pay any fee for VAT registration or turnover tax. Registration does not need to be renewed once it has been completed. It will remain valid until it is revoked.
Application for registration must be submitted to the Commissioner. If the information provided in the application is deemed to be valid during the initial verification, registration or enlisting will be granted within three working days of submission. If the Provided information is not found, the contact center will contact him so that he can correctly fill out all of the information and submit it. If the appropriate information is not available, no registration or enrollment will be granted.
Although the regulations provide for three working days, if the application is filled out completely with the relevant information, registration or enlistment can be achieved immediately in the event of an online application. If one submits a paper application, it will be scanned and forwarded to the Central Processing Center. After inputting the information, the information will be submitted to the computer system, and registration or enrollment will be established. As a consequence, speedy registration or enrollment will be possible in the case of an online application.

Further information can be found here: National Board of Revenue (NBR)