How to Apply for Tax Registration Number in UAE?
How to Apply for Tax Registration Number in UAE?
Authored by
Mohammed Najab Sadique
Date Published
23 Dec 2025
Last Updated
03 Nov 2026
Reviewed by
CA Salil Ahamed
What Is a Tax Registration Number (TRN) in UAE?
A Tax Registration Number (TRN) is a unique 15-digit identifier issued by the Federal Tax Authority (FTA) when a business registers for Value-Added Tax (VAT) in the UAE. It acts like your VAT number, confirming your business is legally registered to charge VAT, file VAT returns, and comply with tax obligations. Only companies with a valid TRN can issue VAT-inclusive invoices and claim input tax credits and businesses that stop meeting the criteria should look into how to deregister for VAT properly
TRN is sometimes interchangeably called VAT registration number, but they mean the same thing in the UAE’s tax framework. If your business meets the registration criteria set by the FTA, you must apply for a TRN to remain compliant. Obtaining a Tax Registration Number in UAE is a legal requirement under Federal Decree-Law No. 8 of 2017 for businesses with taxable turnover above AED 375,000 and an important step for those who want to reclaim VAT, build transparency, and comply with FTA rules.
Who Needs to Apply for a Tax Registration Number in UAE?
- Businesses whose taxable supplies and imports exceed AED 375,000 in the previous 12 months must mandatorily register for VAT and get a TRN. This is especially common for online sellers who cross the VAT threshold faster than expected due to high transaction volume across multiple channels.
- Businesses that expect their taxable supplies/imports will exceed AED 375,000 in the next 30 days are also required to register.
- Businesses with taxable supplies or imports between AED 187,500 and AED 375,000 have the option of voluntary VAT registration, and thus can apply for a TRN even if not legally required.
- Companies with business expenses exceeding AED 187,500 (even if they don’t have a matching turnover) can opt for voluntary registration and acquire a TRN.
- Non-UAE resident businesses making taxable supplies in the UAE may also need to register for VAT and obtain a TRN, depending on whether there is someone else obligated to pay the tax on those supplies.
Documents Needed for TRN Application
To register successfully for a Tax Registration Number in UAE (VAT Registration) via FTA’s EmaraTax portal, businesses generally need to submit:
- Valid Trade License copy
- Company’s Memorandum of Association (MoA) or Articles of Association
- Passport and Emirates ID copies of owner(s) or authorized signatory(ies)
- Business address proof and contact details
- Bank account details
- Last financial year’s income statement and books, if applicable
- Sample invoices (supplier/customer) are sometimes requested to confirm transactions
How to Apply for TRN in UAE?
- Create an EmaraTax account on the FTA official website. Sign up using email, mobile number, and business details.
- Log in and start VAT registration. Under the “Taxable Person” profile, fill in the company name, trade license info, business activity, projected turnover, and contact details.
- Upload the required documents listed above. Be precise with names matching the trade license and the MoA.
- Submit all required business and owner documents, ensuring details exactly match your trade license to prevent delays.
- Once approved, receive your VAT Registration Certificate. Log in to your EmaraTax account and download the certificate, which includes your TRN, effective date, and business info.
How to Verify a TRN Number in the UAE?
The following are the detailed steps for TRN verification in UAE online:
- Go to the FTA / EmaraTax Website
Visit the Federal Tax Authority’s official site and look for the “TRN verification” or “Status Check / TRN verify” option. - Enter the 15-digit TRN
Type in the complete 15-digit TRN exactly, without extra spaces or symbols. Accuracy matters. - Complete any CAPTCHA or Security Code
Fill out the CAPTCHA (or similar security measure) to ensure you’re a real user and not a bot. - Click Submit / Verify
Submit the TRN through the verification tool. The system will process your request. - View Verification Results
If the TRN is valid, you'll see the legal business name associated with that TRN. If not valid, a message will indicate that the TRN is not found or is inactive. - Cross-check Business Name
Make sure the name returned matches the business that gave you the TRN (on the invoice or documents). Discrepancies could mean errors or fraud. - Keep Proof of the Verification
Save a screenshot or print the verification result. It's useful for audit purposes or in case there's a dispute.
How TheController.ai Helps You Stay Compliant with Online Accounting Solutions?
TheController.ai combines professional VAT accounting support with its own cloud-based accounting platform and dashboard. Our team assists businesses with VAT registration, TRN application support, VAT-ready bookkeeping and ongoing compliance requirements. The platform helps organise financial records and access relevant accounting information, while professional guidance supports accurate tax documentation and reporting.
With structured accounting support and access to your financial information, your business can manage VAT responsibilities more effectively.
Frequently Asked Questions
1. How can I apply for a TRN in the UAE?
You can apply for a Tax Registration Number (TRN) by registering for VAT through the Federal Tax Authority’s EmaraTax platform. Create an account, complete the VAT registration application, upload the required supporting documents and submit it for review.
2. Is VAT registration mandatory for every business in the UAE?
No. VAT registration is generally mandatory for UAE-resident businesses whose taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed this threshold in the next 30 days. Eligible businesses may also apply voluntarily if they meet the applicable AED 187,500 threshold. Different rules apply to non-resident businesses.
3. How long does it take to obtain a TRN in the UAE?
The FTA lists an estimated processing time of 20 business days for a completed VAT registration application. The actual processing time may vary depending on the application and whether additional information is required.
4. Is there a fee for VAT registration in the UAE?
The FTA’s VAT registration service is listed as free of charge. Businesses may still incur professional fees if they hire an accountant or tax consultant to assist with the application.
