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. This guide covers the three things people search for: what a TRN is, how to get one, and how to check that a TRN you have been given is real before you rely on it.
What a TRN is
A TRN is a unique 15 digit number the Federal Tax Authority issues when a business registers for tax. It is the tax identity of the business. For VAT it comes from the 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. Corporate Tax registration under Federal Decree-Law No. 47 of 2022 also issues a TRN. 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 number or permission to operate |
| Required to charge VAT and issue tax invoices | Automatic on incorporation; you must register |
| Checkable by anyone on the FTA website | Shared or interchangeable between businesses |
The TRN is about to matter even more. Under UAE e-invoicing, your Tax Identification Number is the first 10 digits of your TRN, and it becomes part of how your invoices are routed and checked. See the data an e-invoice must carry.
Do you need a TRN?
For VAT, it depends on turnover. Registration is mandatory once taxable supplies and imports pass AED 375,000 over the previous 12 months, or are expected to in the next 30 days (Article 13 of the VAT Law). Between AED 187,500 and AED 375,000 you may choose to register (Article 17). Below the voluntary threshold you generally cannot register for VAT. Our guide to the AED 375,000 and AED 187,500 VAT thresholds explains how to count turnover.
| Your position | VAT registration |
|---|---|
| Taxable supplies and imports above AED 375,000 | Mandatory: register and obtain a TRN |
| Supplies or expenses above AED 187,500 | Voluntary: you may register |
| Below AED 187,500 | Generally not eligible for VAT |
Corporate Tax is separate. Almost every UAE company must register for Corporate Tax whatever its turnover, by a deadline the FTA has set. See UAE Corporate Tax deadlines.
How to get a TRN, step by step
A TRN is issued as part of registering on the FTA's EmaraTax portal. The number arrives when your registration is approved, so the application is really the registration itself. Our step by step guide to registering for VAT walks through the screens.
| 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 registration certificate |
Have these ready before you start, because missing evidence is the usual reason the FTA comes back with questions and the application stalls.
| Document | Why it is needed |
|---|---|
| Trade licence (every licence the business holds) | Confirms the legal entity and its activities |
| Emirates ID and passport of owners and the authorised signatory | Identifies who controls and signs for the business |
| Proof of authority (power of attorney or MOA extract) | Shows the signatory can act for the company |
| Turnover evidence: sales records, invoices, or a projection | Supports the threshold you are registering under |
| Contact details and bank details | Used for FTA correspondence and refunds |
How to verify a TRN
The FTA publishes a free TRN verification tool on its website, and anyone can use it without logging in. It is the check you should run on every new supplier, and from 1 October 2026 it is no longer optional: FTA Decision No. 13 of 2026 makes input tax recovery conditional on verifying the supplier and the supply.
| Step | What to do |
|---|---|
| 1. Get the number | Take the TRN from the supplier's tax invoice or registration certificate |
| 2. Open the FTA tool | Use the "TRN Verification" service on the Federal Tax Authority website, tax.gov.ae |
| 3. Enter all 15 digits | No spaces or dashes, then complete the security check |
| 4. Compare the result | Check that the number is valid and that the registered name matches the supplier on the invoice |
| 5. Keep the evidence | Save a screenshot or record with the date you checked it, on the supplier file |
Common verification problems
| What you see | Likely cause | What to do |
|---|---|---|
| Number not found | A typo, a missing digit, or a number that was never issued | Re-enter it from the certificate; if it still fails, ask the supplier for its registration certificate before paying any VAT |
| Name does not match the invoice | The invoice shows a trading name, not the registered legal name | Compare against the trade licence; ask the supplier to invoice in its legal name |
| Name belongs to another company | The supplier is in a VAT group, which has one TRN, or the TRN is simply wrong | Ask the supplier to confirm its group status in writing |
| Supplier charges VAT but has no valid TRN | The supplier is not registered | Do not recover that VAT; ask for a corrected invoice |
Our briefing on the FTA's new supplier checks sets out the full due diligence file the FTA now expects, and how to claim input VAT covers the recovery itself.
Put your TRN on every tax invoice
Once issued, your TRN 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. See what makes a tax invoice valid.
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.
Frequently asked questions
How many digits is a UAE TRN?
Fifteen. Under e-invoicing, the first 10 of those digits form your Tax Identification Number.
Is the TRN the same as the trade licence number?
No. The licence number comes from your licensing authority. The TRN comes from the FTA, and only after you register for tax.
How do I find a company's TRN?
Ask the business for its tax registration certificate, or read the TRN from its tax invoice, then check the number on the FTA tool. A valid number with a matching name is the evidence you need.
Can I register for VAT below AED 187,500?
Generally no. Below the voluntary threshold a business is not eligible for VAT registration, although it may still need to register for Corporate Tax.
Does a free zone company need a TRN?
A free zone company registers for Corporate Tax like any other company, and registers for VAT if its turnover crosses the thresholds above.
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. Put the TRN on every tax invoice you raise and keep the certificate safe. On the buying side, verify every new supplier's TRN on the FTA tool and keep the evidence, because from 1 October 2026 that check is part of your right to recover input tax.
This article is general information and is not tax advice. It refers to Federal Decree-Law No. 8 of 2017, Cabinet Decision No. 52 of 2017, Federal Decree-Law No. 47 of 2022 and FTA Decision No. 13 of 2026, which should be confirmed against their current official text. We would be glad to help you register and obtain your TRN.