TRN (Tax Registration Number) UAE - Definition & Guide

What is a TRN?

A Tax Registration Number (TRN) is a unique 15-digit identifier issued by the Federal Tax Authority (FTA) to businesses registered for VAT, Corporate Tax, or Excise Tax in the UAE. The TRN is essential for tax compliance and must be displayed on all tax invoices and official documents.

TRN Format

100 XXXXXXXXX XXX

First 3 digits

Always "100" for UAE

Next 9 digits

Unique identifier

Last 3 digits

Check digits

Who Needs a TRN?

VAT-Registered Businesses: Mandatory for businesses exceeding AED 375,000 in taxable supplies

Corporate Tax Taxpayers: All entities subject to UAE Corporate Tax must register and obtain a TRN

Excise Tax Registered Entities: Importers, producers, and stockpilers of excise goods

How to Obtain a TRN

Create EmaraTax Account

Complete Tax Registration

Submit registration application for VAT, Corporate Tax, or Excise Tax

Provide Required Documents

Upload trade license, Emirates ID, passport copies, and bank details

Receive TRN Certificate

Upon approval, download your TRN certificate from EmaraTax

Where to Display Your TRN

Tax Invoices

Mandatory on all tax invoices issued to customers

Credit Notes

Required on credit notes and adjustment documents

Business Premises

Display at business location (recommended)

Website & Correspondence

Include on official business communications

How to Verify a TRN

Before claiming input tax on purchases, you should verify your supplier's TRN is valid. The FTA provides a free TRN verification tool:

1. Visit the FTA website: tax.gov.ae
2. Navigate to "TRN Verification" under Services
3. Enter the 15-digit TRN and captcha
4. View registration status and business name

TRN Compliance Requirements

Include your TRN on all tax invoices with VAT amount
Verify supplier TRNs before claiming input tax
Keep TRN certificate accessible for audits
Update FTA if business details change

TRN (Tax Registration Number)