In short
- A TRN has 15 digits. Its first 10 are the TIN, the taxpayer's number in the FTA's system.
- The FTA's tool takes the number, not the company name, and needs no login.
- VAT and corporate tax give two TRNs that differ in the last digit. A tax invoice shows the VAT one.
- A tax invoice comes from a registrant alone: without one the buyer has no VAT to deduct.
In this guide
What a TRN is: the tax registration number and its format
TRN stands for tax registration number. The VAT law defines it as a unique number that the Federal Tax Authority issues to each person registered for tax, and it calls the holder a registrant.
The number has 15 digits. Its first 10 are the TIN, the tax identification number that a taxpayer receives with its first registration. The trade license carries another number, issued by the licensing authority.
| Where the number is asked for | What goes there |
|---|---|
| Tax invoice and tax credit note | The supplier's TRN, and the customer's when it is registered |
| Tax returns and letters to the FTA | The TRN of the registration they concern |
| Customs declaration | The importer's TRN, entered by the clearing agent, so that the import VAT reaches the VAT return |
| Bank file of a company | The tax registration number, which a bank records with the company's other data |
| E-invoice, from 2027 | The seller's TRN, with the TIN as each party's address on the network |
A company receives its VAT number when the FTA approves the application described on VAT registration in the UAE.
One taxpayer, two numbers: the VAT TRN and the corporate tax TRN
A business registers for each tax apart, and each registration brings its own TRN. The FTA's corporate tax guide says the corporate tax TRN is similar to the VAT one, with a different last digit. Both begin with the 10 digits of the TIN. A business registered for excise tax holds a TRN for that tax too.
| Point | VAT TRN | Corporate tax TRN |
|---|---|---|
| Who holds one | A business above AED 375,000 of turnover, or registered by choice from AED 187,500 | Every company, and a person in business above AED 1 million a year |
| Where it goes | Tax invoices, tax credit notes and VAT returns | The corporate tax return and letters to the FTA about that tax |
| What it proves | The right to charge VAT | Registration for corporate tax, and nothing about VAT |
A supplier that prints its corporate tax TRN on an invoice has not shown that it may charge VAT. Ask for the VAT registration certificate. The other registration is covered on corporate tax registration in the UAE.
- A branch uses the TRN of the company it belongs to.
- Sole establishments of one owner share one TRN.
- A VAT tax group has one TRN for all its members. A member's own number shows as suspended once it joins.
FTA TRN verification step by step: how to verify a TRN on the authority's website
- Open the FTA's website, tax.gov.ae.
- Press the button marked TRN among the tools on the home page. A window headed TRN verification opens.
- Type the number into the field marked TRN, without spaces. The field takes 15 characters and refuses a shorter entry.
- Type the code shown in the image below the field.
- Press Submit. A window headed TRN verification result opens.
- Compare the name with the supplier's invoice and trade license, and save a dated screenshot beside the invoice.
The tool checks one number at a time and has no field for a company name. Customs offices use the same tool to confirm who owns a TRN before they link it to an importer's customs code.
The rest of the FTA's services sit in EmaraTax, its portal, behind a UAE Pass login. This check stays on the public page.
What the TRN verification result shows
The result answers one question: whose number this is. The FTA's own guides describe what a check returns: for a valid TRN, the legal name of its holder in English and in Arabic. A number the FTA does not hold brings up no name.
The result is silent on the rest. It does not confirm the supplier's address, license or bank account, the amount of VAT on the invoice or the returns the supplier has filed.
The legal name can differ from the brand on the invoice. A branch invoices under the number of its company, and a member of a tax group under the group's number. A company that changes its name keeps its TRN, the FTA confirms.
Keep the proof. The supplier checks in force since October 2026 ask a buyer to document each step and to hold the papers for the FTA. A dated screenshot of the result is such a paper.
We do this for you VAT registration in the UAE from $350 a month with accounting
Why verify a supplier's TRN before you pay VAT to it
The VAT you pay a supplier is deductible on a tax invoice, and a tax invoice comes from a registrant. The supplier's name, address and TRN stand second on the list of what a tax invoice carries, set out in the tax invoice format in the UAE.
A trading company buys stock for AED 200,000 plus AED 10,000 of VAT. If the number on the invoice belongs to nobody, the AED 10,000 stays a cost and never becomes a credit in the return.
Since 1 October 2026 the check sits inside a wider duty. FTA Decision No. 13 of 2026 asks a buyer to verify a supplier's identity, address and risk signs before it deducts input VAT, at the first deal and again after 12 months. The TRN check opens that file, and input VAT recovery and the supplier checks shows what goes into it.
From 2027 the number does more work. In the e-invoicing system each business is addressed by its TIN, and a tax invoice travels as data with the TRNs in it: e-invoicing in the UAE.
What to do when a TRN does not verify
| What you see | Likely cause | What to do |
|---|---|---|
| The field refuses the number | The number is shorter than 15 digits, or a longer one was cut off | Ask the supplier for its VAT registration certificate |
| No name comes up | A typing error, or a supplier that is not registered | Hold the VAT part of the payment and ask for a corrected tax invoice |
| Another name comes up | A brand name, a branch, a tax group, or a number that belongs to someone else | Ask for the license and the certificate, and pay when the names connect |
| The number is the corporate tax one | Its last digit differs from the VAT TRN | Ask for the VAT number, or for an invoice with no VAT on it |
A supplier that is not registered cannot issue a tax invoice. The law still makes anyone who collects an amount as tax pay it to the FTA, so the money is the authority's and the deduction is lost. Ask for an invoice without VAT.
The FTA takes reports of suspected tax violations through the Raqeeb form on the same website.
Where to find your own TRN and the registration certificate
- In EmaraTax, in the taxable person's account. Each tax has its own tile there, and the FTA places the registration certificate in the account after approval. A soft copy is free to download.
- On every return you have filed and every tax invoice you have issued.
If the account was opened under an email you no longer control, EmaraTax has a service for it, Link TRN to new email address. You sign up with your own email and move the TRN to it.
Keep the record behind the number current. A change of name, address, activity, license or signatory is reported in EmaraTax within 20 business days, free of charge. A change left unreported costs AED 1,000, and AED 5,000 for a repeat within 24 months. An importer also adds its customs registration number to the record, through the Edit option of the VAT tile.
How a company gets a TRN
Both numbers come from applications on EmaraTax, and the FTA charges nothing for either.
| Point | VAT | Corporate tax |
|---|---|---|
| Who applies | A business with taxable sales and imports above AED 375,000 in 12 months, or by choice from AED 187,500 | Every UAE company |
| When | Within 30 days of passing the threshold | Within 3 months of incorporation |
| The FTA's time | 20 business days from a complete application | 20 business days from a complete application |
| Fine for a late application | AED 10,000 | AED 10,000 |
- Create an EmaraTax account with UAE Pass.
- Create the taxable person's profile for the company.
- Open the taxable person's account and choose Register under the tax.
- Fill in the form, attach the license, the incorporation papers and the IDs of the owners and the signatory, and submit.
A business that needs neither registration still obtains a TIN in EmaraTax once e-invoicing reaches it. We file both applications and every return after them: VAT registration in the UAE.
