How to Obtain a TIN/TRN Number in the UAE

Value Added Tax has applied in the UAE since 1 January 2018 at a standard rate of 5 percent. Every taxable person must hold a Tax Registration Number recorded with the Federal Tax Authority. 

A TRN sits at the centre of taxes in UAE, because it links VAT records, customs entries and later income tax registrations.

A clear TIN or TRN is now a basic requirement for invoices, customs entries and bank reviews. Many owners still treat it as a one-off form. In reality, a clean registration sets the base for years of returns, refunds and audits.

As the main new tax in UAE begins to apply, many groups use the same EmaraTax profile to manage both VAT TRNs and corporate tax registrations.

TIN and TRN in the UAE – Basic Ideas

In international tax language, a Tax Identification Number is any number used by a revenue authority to identify a taxpayer. In the UAE, the label used for VAT is mainly TRN, short for Tax Registration Number.

A TRN is a 15-digit code issued by the Federal Tax Authority. It sits on VAT certificates, invoices, credit notes and tax returns. For corporate tax in UAE, the FTA can allocate a separate tax registration for income tax, although the same portal account generally holds all registrations for one legal person.

Banks, large customers and free zones now ask for TRNs during onboarding. That makes the registration step part of wider compliance, not just a tax formality.

Who Needs a TRN in the UAE

A juridical person or individual doing business in the UAE needs to consider TRN registration when crossing key thresholds.

Some common cases:

• A mainland or free zone company makes taxable supplies above the mandatory VAT threshold in a 12-month period.
• An overseas company has a fixed establishment in the UAE that makes local supplies subject to VAT.
• A foreign business has no fixed place in the UAE but sells services where the customer does not apply the reverse charge, so a local VAT registration is needed.

Indian founders often search online for how to obtain tin for Indian companies that are set up in the UAE, and the rules in this section guide that decision.

Groups can also seek a single VAT group TRN, where two or more entities under common control file consolidated VAT returns. This is a separate approval, so each entity must first meet basic registration tests.

Pre-Registration Checks Before Starting the TRN Form

Before opening the EmaraTax portal, a business benefits by checking a few points.

Step 1: Confirm that supplies count as taxable, zero-rated or exempt

If the business sells only exempt items such as some financial services or local residential rents, mandatory VAT registration may not apply even when income looks high.

Step 2: Analyse revenue over the past twelve months and projected 30 Days sales

The mandatory threshold for registration and the lower voluntary threshold need to be tested here. Many young firms choose early voluntary registration once it becomes clear that sales will soon exceed the limit.

Step 3: Confirm the legal structure 

The FTA will ask if the applicant is a juridical person such as an LLC or a natural person conducting business. Details must match trade licences, free zone records and identification documents.

Important Advice: Time spent on these checks avoids later changes in activity descriptions or legal details which can trigger FTA queries.

Setting up an EmaraTax Account

TRN applications run through the EmaraTax portal. The process begins with a user profile for the authorised signatory. Many steps in this user profile stage mirror how to register for corporate tax in UAE, because both processes use EmaraTax and rely on the same legal records.

• The signatory creates a username, sets security questions and links the account to a verified email and mobile number. These contact details receive one time passwords, approval notices and filing reminders.
• After the user profile is live, the signatory adds the legal entity as a taxable person by entering trade licence details plus owner identity and the main bank account. Each detail must match the documents or the system may reject uploads.
• Once the taxable person record appears in the dashboard, the VAT registration application can begin.

Information Required in the VAT Registration Form

The VAT registration form inside EmaraTax follows a series of sections. It requests:

• Legal name in English and Arabic as shown on trade licences or incorporation documents
• Trade licence details, issue authority and validity dates
• Business contact details, including physical address and preferred correspondence address
• Activity description and financial data, such as expected turnover and import or export patterns
• Details of managers, partners and authorised signatories

The form also asks if the business applies for mandatory or voluntary registration and checks if the applicant wants to join an existing tax group.

Important Advice: Turnover figures should align with management accounts. The FTA often asks for proof where numbers seem inconsistent with the activity description. Uploading recent financial statements or sales summaries helps confirm the picture.

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Supporting Documents for a TIN/TRN Application

The application will not move to review until core documents sit in the portal. Typical items include:

• Trade licence or commercial registration certificate
• Memorandum and Articles of Association for companies
• Passport and Emirates ID copies for shareholders or partners
• Proof of bank account such as a stamped letter or bank statement
• Sample invoices or contracts showing expected taxable activity

For overseas applicants without a UAE licence, incorporation documents and proof of a fixed establishment or regular taxable supplies into the UAE may be needed.

Important Advice: Clear, legible scans in PDF format reduce back-and-forth requests. Filenames that match document types make future reviews easier for both staff and the FTA.

Review and Approval of the TRN

After submission, the EmaraTax system assigns a case number. The FTA review team may approve quickly where documents are complete and risks appear low. In more complex cases, officers can send queries through the portal asking for clarification or extra evidence.

Typical queries relate to activity descriptions, mismatches between licence activities and claimed services, or doubts about turnover estimates. Responding inside the portal with short, precise explanations and direct attachments usually keeps the case moving.

Once approved, the FTA issues a VAT registration certificate that shows the TRN, effective registration date and business details. The certificate remains downloadable at any time through the portal.

Using the TRN in Daily Business

After approval, the TRN must appear on tax invoices, credit notes and VAT returns. Suppliers and customers often validate each other’s TRNs through the FTA’s public search tool to confirm that numbers are genuine and active.

Accounting systems should store the TRN in master data, so invoice templates and VAT reports automatically show the correct number. Changes to legal name or address must be updated in EmaraTax and in ERP or billing systems at the same time, or mismatches may arise during audits.

Banks, customs agents and large buyers now frequently ask for a copy of the VAT certificate during onboarding. Keeping a digital copy on a shared drive means staff can respond quickly.

Adjusting TRN Details and Handling Deregistration

Business structures change over time. A company may add branches, open in new emirates or convert to a different legal form. Material changes must be updated in EmaraTax.

Where taxable income falls below thresholds for a sustained period or activities stop completely, a business can apply for VAT deregistration. That process involves final return filings, payment of outstanding tax and careful handling of input VAT adjustments on remaining assets.

Planning deregistration early avoids late filing penalties and interest. In group structures, exits or mergers can also trigger changes to tax groups and TRNs.

FAQs

What is the difference between a TIN and a TRN in the UAE?

TIN is a general term for a taxpayer identification code, while TRN is the specific number issued by the UAE Federal Tax Authority for VAT registration.

How long does it usually take to obtain a TRN in the UAE?

Approval time varies, yet many straightforward applications are processed in a few working days when documents and activity details are complete and consistent.

Can one legal entity hold more than one TRN?

A single entity usually has one VAT TRN, yet separate registrations can exist for different tax types such as corporate tax, each shown inside the same EmaraTax account.

Is voluntary VAT registration allowed below the threshold?

Yes. A business that expects to cross the threshold soon or that makes taxable supplies below the limit can apply for voluntary registration if basic rules are met.

What happens if taxable supplies start before TRN approval?

Sales during the period between eligibility and approval remain within the VAT system. Once registered, the business must account for VAT on those supplies in its first return.