The Tax Registration Number, or TRN, is the number that puts a business inside the UAE tax system. You need one to charge VAT, to issue a valid tax invoice, and to be recognised by the Federal Tax Authority and by the businesses you trade with. If you have searched for what a TRN is or how to get one, this guide covers both, explains where the rules sit in the law, and shows you how to check that a TRN you have been given is real.
What a TRN is
A TRN is a unique fifteen-digit number the Federal Tax Authority issues when a business registers for tax. It is the tax identity of the business. It comes from the VAT system set up by Federal Decree-Law No. 8 of 2017 on Value Added Tax and its Executive Regulation, Cabinet Decision No. 52 of 2017. A TRN is not a trade licence and it is not, by itself, permission to trade. It is specifically your registration for tax.
| A TRN is | A TRN is not |
|---|---|
| A 15-digit tax identity issued by the FTA | A trade licence or permission to operate |
| Required to charge VAT and issue tax invoices | Automatic on incorporation; you must register |
| Verifiable by anyone through the FTA | Shared or interchangeable between businesses |
When you must register, and when you may
Whether you need a TRN depends on your turnover. The VAT Law sets two thresholds. Registration is mandatory once your taxable turnover passes the mandatory threshold, under Article 13 of Federal Decree-Law No. 8 of 2017. Between the voluntary and mandatory thresholds you may choose to register, under Article 17. Below the voluntary threshold you generally cannot. So the first question is which band your turnover, current and expected, falls into.
How to get a TRN, step by step
A TRN is issued as part of registering for VAT on the FTA's EmaraTax portal. The number arrives when your registration is approved, so the application is really the registration itself. With your documents ready, the path is short.
| 1 · Confirm you are required or eligible to register (Art 13 or 17) |
| ↓ |
| 2 · Create or log in to your EmaraTax account |
| ↓ |
| 3 · Enter business, licence and turnover details |
| ↓ |
| 4 · Upload the trade licence, owner IDs and financial evidence |
| ↓ |
| TRN issued, with your VAT registration certificate |
Put your TRN on every tax invoice
Once issued, your TRN is not just for the FTA; it must appear on the tax invoices you raise. A valid tax invoice has to show the supplier's TRN, under Article 65 of the VAT Law and Article 59 of the Executive Regulation. An invoice missing the TRN is not compliant, and it can cost your customer the right to reclaim the VAT you charged. So the TRN is both your identity and a required field on the documents you issue.
A TRN is your tax identity, not a formality. Charging VAT without one, or issuing an invoice that omits it, both create real problems. The number is worth getting, worth showing, and worth checking.
Verify a TRN before you rely on it
The FTA lets anyone check whether a TRN is valid and which business it belongs to. This matters in both directions. Before you reclaim input VAT on a supplier's invoice, confirm the TRN on it is genuine, because a reclaim supported by a false or wrong number can be denied. And presenting your own valid TRN reassures customers that the VAT you charge is legitimate. A quick verification is cheap insurance against a rejected claim later.
What to do about it
Check which turnover band you fall into, and if you are required or eligible, complete the EmaraTax registration so your TRN is issued. Assemble the licence, IDs and financial evidence in advance so the submission is quick. Put the TRN on every tax invoice you raise, keep the certificate safe, and verify any unfamiliar supplier TRN before you rely on it for an input claim. The TRN is a small piece of data that does a lot of work, and treating it with care on both sides of a transaction avoids the disputes an invalid one causes.
This article is general information and is not tax advice. It refers to Federal Decree-Law No. 8 of 2017 and Cabinet Decision No. 52 of 2017, which should be confirmed against their current official text. We would be glad to help you register and obtain your TRN.