If your business charges VAT in the UAE, it needs a TRN. You also need to check the TRN on every supplier invoice before you claim back the VAT on it.
This guide explains what a TRN is, how to get one, where to find yours, and how to check that a supplier's TRN is real.
What Is a TRN?
A Tax Registration Number (TRN) is the 15-digit number the Federal Tax Authority (FTA) gives a business once its tax registration is approved. It shows the business is registered for tax, and a business must have one before it can charge VAT.
You will use your TRN on:
- Every tax invoice and credit note you issue
- Your VAT returns and other filings on EmaraTax
- Customs paperwork, if you import or export
- Supplier and customer forms that ask for your tax details
Who Needs a TRN?
- Businesses with taxable supplies and imports above AED 375,000 must register for VAT and get a TRN.
- Businesses above AED 187,500 can register voluntarily.
- Businesses registering for Corporate Tax also receive a registration number for it.
Not sure which applies to you? Our guides on VAT registration and Corporate Tax registration explain the thresholds and deadlines.
How to Get a TRN
You can't apply for a TRN on its own. It is issued automatically when the FTA approves your tax registration:
- Sign in to EmaraTax with UAE Pass.
- Create a taxable person profile for your business.
- Submit the registration form (for example, VAT registration) with your trade license, owner IDs and turnover details.
- Answer any FTA questions within the time given.
- Receive your TRN. Once approved, your registration certificate showing the TRN appears in your EmaraTax account.
The FTA aims to process a complete VAT application within 20 business days. Registration is free.
Where to Find Your TRN
- On your registration certificate, which you can download from EmaraTax
- On the EmaraTax dashboard, under your taxable person profile
- On any tax invoice your business has already issued
Lost access to EmaraTax? Whoever set up the account (often the owner, or your accountant) can sign in with UAE Pass and download the certificate again.
How to Verify a Supplier's TRN
You can only claim back VAT on a valid tax invoice from a registered supplier. Checking their TRN takes less than a minute, and you don't need to log in:
- Go to the FTA website, tax.gov.ae, and open the TRN verification tool.
- Enter the 15-digit TRN exactly as it appears on the invoice.
- Type the security code and submit.
- Check that the name shown matches the supplier on the invoice.
If the tool says the TRN doesn't exist, or the name doesn't match, don't pay the VAT until the supplier corrects it.
Using Your TRN on Invoices
Once registered, every tax invoice you issue must show your TRN, along with the other details the law requires, such as the date, a description of what you sold, the VAT rate and the VAT amount.
Since 14 April 2026, failing to issue a tax invoice or credit note when required costs AED 2,500 for each case. Getting your invoice template right from day one avoids this. Our bookkeeping team can set it up for you.
TRN vs Tax Residency Certificate
These are often confused. A TRN shows your business is registered for tax. A Tax Residency Certificate is a separate document that proves you are a UAE tax resident, usually to claim benefits under a tax treaty with another country. Having a TRN does not give you one, so it needs its own application.
This guide is general information based on FTA rules as of 18 October 2026. Tax rules change, so speak to a consultant before acting on it.