Table of Contents
- TRN number UAE: the facts in one table
- How to check a TRN number in the UAE
- Can you find a TRN number by company name?
- Where to find your own TRN
- TRN number format and example
- Who needs a TRN in the UAE?
- Documents required for VAT TRN registration
- How to apply for a TRN number in the UAE
- What to do after you get your TRN
- TRN and e-invoicing from 2027
- TRN vs other UAE business numbers
- Do employees need a TRN in the UAE?
- TRN penalties in the UAE
- Get your TRN without a returned application
- Frequently asked questions
What is a Tax Registration Number (TRN)?
A TRN (Tax Registration Number) is the 15-digit number the UAE Federal Tax Authority (FTA) issues to a business when it registers for VAT, Corporate Tax or Excise Tax. You can check any TRN for free with the TRN Verification tool on tax.gov.ae. A UAE business must register for VAT when its taxable supplies and imports exceed AED 375,000 in 12 months, and can register voluntarily from AED 187,500. Registration is free through EmaraTax, the FTA takes up to 20 business days to process it, and registering late costs AED 10,000.
The TRN on a VAT certificate and the TRN on a Corporate Tax certificate are not the same number. Each tax type gets its own 15-digit TRN. What they share is the first 10 digits, which the FTA calls the TIN (Tax Identification Number). This matters from 2027, when e-invoices must carry the right one: the VAT TRN for VAT-registered sellers, or the 10-digit TIN for sellers not registered for VAT.
TRN number UAE: the facts in one table
| Item | Detail |
|---|---|
| Full form | Tax Registration Number |
| Issued by | Federal Tax Authority (FTA) |
| Length | 15 digits |
| TIN | The first 10 digits of the TRN |
| Separate TRN for each tax? | Yes: VAT, Corporate Tax and Excise Tax registrations each have their own TRN |
| Where to apply | EmaraTax, the FTA’s online platform at tax.gov.ae |
| Fee | Free (AED 250 only for a printed certificate posted to you) |
| Processing time | Up to 20 business days from a complete application |
| Verify a TRN | TRN Verification tool on tax.gov.ae, free, no login needed |
| Late registration penalty | AED 10,000 for VAT and for Corporate Tax |
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How to check a TRN number in the UAE
- Go to tax.gov.ae and open the TRN Verification tool.
- Enter the 15-digit TRN, or the 10-digit TIN in the TIN field.
- Type the code shown in the image.
- Click Submit to see whether the number is registered with the FTA.
Check a supplier’s TRN before you claim input VAT on their invoice. Input VAT is claimed on tax invoices, and a tax invoice has to carry the supplier’s valid TRN. Our VAT accounting team checks supplier TRNs as part of each return.
Can you find a TRN number by company name?
No. The FTA’s verification tool only accepts a TRN or TIN, not a company name. To find a company’s TRN, look at one of its tax invoices or receipts, which must show the supplier’s TRN, or ask the company’s accounts team for a copy of its VAT certificate.
Where to find your own TRN
- On your VAT, Corporate Tax or Excise Tax registration certificate
- In your EmaraTax dashboard, next to each tax type under your taxable person profile
- On the tax invoices your business issues
- In the FTA’s approval email
Your TRN doesn’t change if your company changes its name. The FTA updates the name on the same TRN after an amendment request.
TRN number format and example
A UAE TRN is 15 digits with no letters, for example 100123456700003 (illustrative, not a real TRN). The first 10 digits, here 1001234567, are the TIN.
| TRN | TIN | |
|---|---|---|
| Digits | 15 | 10 (the first 10 digits of the TRN) |
| Issued when | You register for a tax type | You register with the FTA for any tax |
| Changes by tax type? | Yes, one TRN per tax type | No, the same for all your tax types |
| Means VAT registered? | Only if it’s a VAT TRN | No |
| Used on e-invoices | VAT TRN, for VAT-registered sellers | For sellers not registered for VAT, and in the e-invoicing address (0235 + TIN) |
Who needs a TRN in the UAE?
VAT registration
| Situation | Rule |
|---|---|
| Taxable supplies and imports above AED 375,000 in the last 12 months, or expected to pass it in the next 30 days | Mandatory. Apply within 30 days |
| Taxable supplies, imports or taxable expenses above AED 187,500 in the last 12 months, or expected in the next 30 days | Voluntary |
| Non-resident making taxable supplies in the UAE | Mandatory at any amount, unless another UAE party accounts for the VAT |
The threshold counts all sole establishments owned by the same person together, and they share one TRN. Branches don’t register separately either: they’re covered by the parent company’s TRN and file one VAT return.
Corporate Tax registration
| Who | Deadline |
|---|---|
| Companies, including free zone companies, set up on or after 1 March 2024 | Within 3 months of incorporation |
| Individuals whose business turnover exceeds AED 1 million in a calendar year | By 31 March of the following year |
| Non-resident companies with a permanent establishment in the UAE from 1 March 2024 | Within 6 months of the permanent establishment existing |
Every UAE company must register for Corporate Tax, even with no profit and even if it’s below the VAT threshold. So a new company with no VAT TRN still needs a Corporate Tax TRN within three months. Businesses that plan to claim Small Business Relief still have to register first. Our step-by-step Corporate Tax registration guide walks through the EmaraTax form.
Documents required for VAT TRN registration
- Trade licence, and licences for any branches
- Certificate of incorporation, Memorandum of Association or partnership agreement
- Emirates ID and passport copies of the owners and authorised signatories
- Power of attorney for the authorised signatory, where applicable
- A signed and stamped declaration of taxable supplies and monthly sales since the business started
- Evidence of turnover: invoices, contracts or lease agreements
- For registration based on expected revenue: stamped contracts or purchase orders
- For registration based on expenses: at least five VAT invoices above the threshold
- Customs registration details, if you import or export
- Bank letter in the company’s name (optional)
Each file must be a PDF of up to 15 MB.
How to apply for a TRN number in the UAE
- Create an EmaraTax account at tax.gov.ae and verify your email address.
- Create a taxable person profile with the business’s legal name, trade licence and authorised signatory.
- Under Value Added Tax (or Corporate Tax), click Register.
- Complete the form: entity details, business activities, turnover for the last 12 months and the next 30 days, imports and exports, bank details and contact details.
- Upload the documents listed above.
- Review and submit the application.
- Answer any FTA request for more information from the dashboard. The 20 business days start again from a complete application.
- Download the registration certificate with your TRN from the EmaraTax dashboard once it’s approved.
The FTA estimates 45 minutes to complete a VAT application. If you already have an EmaraTax profile for one tax, for example Corporate Tax, you add VAT to the same profile instead of starting again.
What to do after you get your TRN
- Show your TRN on every tax invoice and credit note.
- File VAT returns and pay VAT for each tax period the FTA assigns you, by the deadline shown in EmaraTax.
- Check suppliers’ TRNs before claiming input VAT.
- Prepare for e-invoicing (see below).
TRN and e-invoicing from 2027
| Who | Appoint an accredited service provider by | Start e-invoicing by |
|---|---|---|
| Businesses with revenue of AED 50 million or more | 31 October 2026 | 1 January 2027 |
| Businesses with revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Any business can join voluntarily from 1 July 2026. E-invoicing applies to business-to-business and business-to-government invoices, whether or not the seller is VAT registered. A VAT-registered seller puts its 15-digit VAT TRN on the e-invoice. A seller that isn’t VAT registered puts its 10-digit TIN instead, never its Corporate Tax TRN. Businesses not registered for any tax have to register with the FTA to get a TIN. If your business missed the October deadline, read what to do if you missed the e-invoicing ASP deadline, or see our e-invoicing implementation services.
TRN vs other UAE business numbers
| Number | Issued by | Digits | Used for |
|---|---|---|---|
| TRN | Federal Tax Authority | 15 | VAT, Corporate Tax and Excise Tax |
| TIN | Federal Tax Authority | 10 | E-invoicing identity; first 10 digits of the TRN |
| Trade licence number | Department of Economy and Tourism, or a free zone authority | Varies | Company registration |
| MoHRE establishment number | Ministry of Human Resources and Emiratisation | 13 | Work permits and salary payments |
| Customs registration number | Emirate customs authority | Varies | Imports and exports; linked to the TRN in EmaraTax |
| Emirates ID | ICP | 15 | Personal identity; not a tax number |
Do employees need a TRN in the UAE?
No. The UAE doesn’t tax salaries, and employment income isn’t business income for Corporate Tax, so employees don’t register with the FTA or get a TRN. An individual needs one only for their own business: for Corporate Tax once business turnover passes AED 1 million in a year, or for VAT above the AED 375,000 threshold. If a bank or form asks for your UAE TRN and you’re not registered for any tax, you don’t have one.
TRN penalties in the UAE
| Violation | Penalty |
|---|---|
| Late VAT registration | AED 10,000 |
| Late Corporate Tax registration | AED 10,000 (Cabinet Decision No. 10 of 2024) |
| Late Corporate Tax registration, first tax period, return filed within 7 months of the period end | Waived automatically under the FTA’s waiver initiative |
A TRN also brings filing and payment deadlines, and missing those carries separate penalties. See our VAT late payment penalties FAQs. If your business stops trading or falls below the threshold, the TRN has to be cancelled through VAT deregistration.
Related services: VAT return filing | Excise Tax registration | Corporate Tax calculator
Get your TRN without a returned application
The FTA’s 20 business days only start once your application is complete, so every request for more information pushes your TRN back. Our VAT registration team prepares the turnover declaration and documents, submits the EmaraTax application and answers FTA queries until your TRN is issued. We handle Corporate Tax registration and Excise Tax registration the same way. Get a quote for your TRN registration.
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Frequently asked questions
What is a TRN number in the UAE?
A TRN (Tax Registration Number) is a 15-digit number the Federal Tax Authority issues when a business registers for VAT, Corporate Tax or Excise Tax.
How do I check a TRN number in the UAE?
Use the free TRN Verification tool on tax.gov.ae. Enter the 15-digit TRN or 10-digit TIN, type the image code and click Submit.
How many digits is a UAE TRN?
15 digits. The first 10 digits are the business’s TIN (Tax Identification Number).
Can I find a TRN by company name?
No. The FTA tool only searches by TRN or TIN. Find a company’s TRN on its tax invoices or ask it for a copy of its VAT certificate.
Are the TRN and VAT number the same?
For VAT, yes: the VAT number is the VAT TRN. A business registered for Corporate Tax has a separate Corporate Tax TRN, and both share the same first 10 digits (the TIN).
What is the difference between TRN and TIN in the UAE?
The TRN is 15 digits and issued for each tax type. The TIN is the first 10 digits of the TRN, stays the same across tax types, and does not mean the business is VAT registered.
How long does it take to get a TRN in the UAE?
The FTA processes a complete application within 20 business days. Registration through EmaraTax is free.
Who must register for a VAT TRN in the UAE?
Businesses whose taxable supplies and imports exceed AED 375,000 in the last 12 months, or are expected to in the next 30 days, must apply within 30 days. Registration is voluntary from AED 187,500.
What is the penalty for late TRN registration?
AED 10,000 for late VAT registration and AED 10,000 for late Corporate Tax registration. The Corporate Tax penalty is waived if the first return is filed within 7 months of the end of the first tax period.
Do employees need a TRN in the UAE?
No. The UAE does not tax salaries, so employees do not register with the FTA. Individuals need a TRN only for their own business: Corporate Tax when business turnover exceeds AED 1 million, or VAT above AED 375,000.
Sources:
Federal Tax Authority: VAT registration;
Federal Tax Authority: Registration certificates;
Federal Tax Authority: Corporate Tax registration timeframes;
Federal Tax Authority: Late registration penalty waiver;
Ministry of Finance: AED 10,000 penalty for late Corporate Tax registration;
Ministry of Finance: UAE Electronic Invoicing Guidelines v2.0
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