Key takeaways
- A TRN is the 15-digit number the FTA issues for each tax registration, such as VAT or corporate tax; its first 10 digits are the TIN.
- VAT and corporate tax registration each give you a TRN, and the two numbers aren't interchangeable.
- Both registrations are free on EmaraTax; the FTA lists 20 business days to process a complete application.
- A tax invoice must show the supplier's TRN, plus the recipient's when the recipient is VAT-registered.
- You can check any TRN or TIN with the TRN/TIN verification tool on the FTA website, tax.gov.ae.
What a TRN is and how it's built
The Ministry of Finance (MoF) defines a TRN as a unique number the FTA issues for each person registered for tax, and each tax registration has its own. It has 15 digits; the first 10 are your Tax Identification Number (TIN), your e-invoicing identifier even if you aren't registered for VAT.
| Number | Length | What it identifies |
|---|---|---|
| TRN | 15 digits | One tax registration, such as VAT or corporate tax |
| TIN | 10 digits, the start of your TRN | Your business for e-invoicing |
VAT TRN vs corporate tax TRN
VAT and corporate tax registration each give you a TRN; the FTA says an accepted corporate tax applicant can generate one for corporate tax purposes. Registered for both? You hold one for each, and the MoF says a corporate tax TRN must never go in an e-invoice's VAT TRN field.
| VAT | Corporate tax | |
|---|---|---|
| Who must register | UAE-resident businesses whose taxable supplies and imports pass AED 375,000 over the past 12 months, or are expected to within the next 30 days; voluntary above AED 187,500, where taxable expenses also count | Juridical persons such as companies, by the deadlines in FTA Decision No. 3 of 2024; individuals with business turnover over AED 1 million in a calendar year |
| Fee and FTA processing time | Free; 20 business days | Free; 20 business days |
| What you receive | TRN and a VAT registration certificate in EmaraTax | A corporate tax registration number |
See registering for VAT as a small business and how to register for corporate tax.
How to get a TRN on EmaraTax
- 1. Confirm which tax applies, including your corporate tax registration deadline.
- 2. Sign in with UAE PASS. The FTA's e-services are only available through it.
- 3. Start the VAT or corporate tax registration in EmaraTax.
- 4. Upload your documents as PDFs of up to 15 MB each: typically the trade license, MOA, owners' and signatories' IDs and passports, and proof of authority.
- 5. Answer any FTA query. The FTA lists 20 business days from a complete application.
- 6. Download your certificate. For VAT, it's made available in your EmaraTax dashboard.
Where VAT registration is mandatory, the FTA says to apply within 30 days of becoming required to register. We prepare and submit applications through our VAT registration service and our corporate tax service.
Where your TRN must appear
Article 59 of the VAT Executive Regulation sets the rules:
- Tax invoice: your name, address and TRN, and the recipient's where it's a registrant, among other details. Issue it within 14 days of the date of supply.
- Simplified tax invoice: your TRN, not the recipient's. Allowed when the recipient isn't a registrant, or the supply is no more than AED 10,000, unless the reverse charge applies.
- Tax credit note: your TRN, and the recipient's where it's a registrant (Article 60).
Under the MoF's e-invoicing guidelines, a VAT-registered seller shows its 15-digit VAT TRN on e-invoices and other sellers their 10-digit TIN. E-invoicing must be in place by 1 January 2027 for annual revenue of AED 50 million or more, and by 1 July 2027 for businesses below that (government entities by 1 October 2027). Article 59(16) removes the simplified invoice option for e-invoices.
| Violation | Penalty at the time of writing |
|---|---|
| Not issuing a tax invoice within the legal period | AED 2,500 for each detected case |
| Not issuing a tax credit note within the legal period | AED 2,500 for each detected case |
| Not following the rules for electronic tax invoices and credit notes | AED 2,500 for each detected case |
Separate e-invoicing penalties apply under Cabinet Decision No. 106 of 2025: AED 5,000 for each month, or part of one, of delay in implementing the system, and AED 100 per e-invoice not issued and sent, up to AED 5,000 a month.
How to verify a supplier's TRN
- 1. Open tax.gov.ae and choose TRN/TIN verification under Other Links.
- 2. Enter the TRN exactly as printed; the form asks for a value 15 characters long. Or enter the 10-character TIN.
- 3. Type the code shown in the image and submit.
- 4. Check the result against the invoice and keep a dated screenshot with your records.
From 1 January 2026, Federal Decree-Law No. 16 of 2025 lets the FTA deny input tax deductions where a supply is part of a tax-evasion arrangement, and the MoF says taxpayers must verify the legitimacy of supplies before deducting input tax. A TRN check is a first step, not the whole check.
If a TRN is wrong, missing or deregistered
- Supplier's TRN missing or not found: a tax invoice must show it (Article 59), so ask the supplier to confirm or correct it, and involve your accountant before you claim the VAT.
- Supplier deregistered: the FTA ends a VAT registration from an effective date it sets; ask your accountant how to treat any VAT charged after that date.
- Your details change: update them with the free Tax Records Amendment service within 20 working days of the change. Missing it can cost AED 1,000, or AED 5,000 if repeated within 24 months.
- Duplicate TRN: the FTA lists it as a ground for cancelling a VAT registration.
Global Sky PRO isn't a registered tax agent and doesn't give tax advice. We prepare registration and amendment applications on EmaraTax and follow up FTA queries with you, working with your accountant or a registered tax agent where needed. See our FTA services.
Sources
- Federal Tax Authority: VAT registration
- Federal Tax Authority: corporate tax registration
- Federal Tax Authority: corporate tax registration requests at government service centres
- Federal Tax Authority: TRN/TIN verification (tax.gov.ae)
- Ministry of Finance: UAE Electronic Invoicing Guidelines, version 2.0
- Ministry of Finance: Executive Regulation of the VAT Decree-Law (Cabinet Decision No. 52 of 2017) and its amendments
- Ministry of Finance: Cabinet Decision No. 40 of 2017 on administrative penalties and its amendments
Official sources checked on 10 November 2026. This guide explains published rules in plain English and is not legal or tax advice. Rules change; we check the current position for your case before you act.