General Tax Guides
TRN Number in UAE
What a UAE TRN is, who the FTA issues one to, how to apply through EmaraTax, how to verify a supplier's number free, and what to do when it fails.
trn number in uae
A TRN, or Tax Registration Number, is the unique number the Federal Tax Authority issues to each person registered for tax in the UAE. Federal Decree-Law No. 28 of 2022 defines it and obliges registrants to quote it in correspondence and on tax invoices. A separate TRN attaches to each tax you register for. Anyone can verify one free on tax.gov.ae.
Basis: Federal Tax Authority
- What it is
- "A unique number issued by the Authority to each Person who is registered for Tax purposes"
- Published digit count or checksum
- None — the FTA publishes no TRN format specification
- Cost to verify a TRN
- Free, no login, on the FTA website
- VAT registration thresholds
- AED 375,000 mandatory, AED 187,500 voluntary
- Deadline to apply for VAT registration
- 30 days from becoming liable
- Late corporate tax registration penalty
- AED 10,000
Article 1 (Definitions), Federal Decree-Law No. 28 of 2022 on Tax Procedures
Checked against tax.gov.ae and the Tax Procedures Law, 12 August 2026
TRN verification service, Federal Tax Authority
Article 7(1), Cabinet Decision No. 52 of 2017; FTA, Registration for VAT
Article 7(2), Cabinet Decision No. 52 of 2017 (VAT Executive Regulation)
Item 14, Cabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024
#What TRN stands for and what the number actually is
TRN is the abbreviation for Tax Registration Number. That is the full form: there is no longer or more formal expansion. Article 1 of Federal Decree-Law No. 28 of 2022 on Tax Procedures defines it in a single line — "A unique number issued by the Authority to each Person who is registered for Tax purposes" — where "the Authority" is the Federal Tax Authority.
The same article defines a Registrant as "the Taxable Person who has been issued a Tax Registration Number". So the TRN is not a licence, not a trade licence number, and not an Emirates ID. It is the identifier the FTA uses to tie a return, a payment, a refund claim and an audit to one taxpayer. Once you have one, Article 6(2)(a) of the same Decree-Law requires you to "include his Tax Registration Number in all correspondence and transactions with the Authority and others".
TRN meaning in the UAE, in plain terms
If a business quotes you a TRN, it is telling you it is registered with the Federal Tax Authority and is therefore entitled to charge you tax and obliged to hand that tax over. If it cannot quote one, it is not registered — and a business that is not registered may not add VAT to your bill. That single fact is why the number matters to buyers as much as to sellers.
Is the TRN different in Abu Dhabi, Dubai or Sharjah?
No. VAT, excise tax and corporate tax are federal taxes imposed by Federal Decree-Laws that apply across all seven emirates, and the Federal Tax Authority is a single federal body. A TRN issued to a business in Abu Dhabi has exactly the same status and format as one issued in Dubai, Sharjah or Ras Al Khaimah. There is no emirate-level tax registration number in the UAE.
#Who gets issued one, and for which tax
A TRN is issued per tax, not per company. Registering for VAT does not register you for corporate tax, and vice versa — the FTA treats them as separate registrations with separate obligations, even though both are administered through the same EmaraTax account. A company that is registered for VAT, excise tax and corporate tax holds more than one registration.
Article 14(3) of the VAT Law is explicit that within a single tax, "any Person conducting Business is not allowed to have more than one Tax Registration Number, unless otherwise prescribed in the Executive Regulation". So one business, one VAT TRN — but a tax group registers once and shares a single number across its members.
| Registration | Who must register | Threshold | Governing provision |
|---|---|---|---|
| VAT | A person whose taxable supplies exceeded the mandatory threshold over the previous 12 months, or are expected to exceed it in the next 30 days | AED 375,000 mandatory; AED 187,500 voluntary | Article 13, Federal Decree-Law No. 8 of 2017; Article 7, Cabinet Decision No. 52 of 2017 |
| Corporate Tax | "Any Taxable Person shall register for Corporate Tax with the Authority ... and obtain a Tax Registration Number" | No revenue threshold for registration — the AED 375,000 figure is a rate band, not a registration trigger | Article 51, Federal Decree-Law No. 47 of 2022 |
| Excise Tax | Persons importing, producing or stockpiling excise goods, and warehouse keepers | No monetary threshold | Federal Decree-Law No. 7 of 2017 on Excise Tax |
| Top-up Tax (Pillar Two) | In-scope constituent entities of multinational groups with consolidated revenue of EUR 750 million or more | EUR 750 million group revenue | Cabinet Decision No. 142 of 2024; FTA Decision No. 12 of 2026 |
#How to apply for a TRN in the UAE
All tax registration runs through EmaraTax, the Federal Tax Authority's online portal at eservices.tax.gov.ae. There is no paper route, no counter application and no fee for the registration itself — the FTA's own VAT Registration service page lists the fee as free and the processing time as 20 business days from a complete application.
Create or log in to an EmaraTax account
Register on eservices.tax.gov.ae with an email address, or sign in with UAE Pass. If your business already has an FTA account from a previous registration, use it — do not open a second one, because a duplicate account is the most common cause of a stalled application.
Create the taxable person profile
Inside EmaraTax, a user account can hold several taxable persons. Create the entity you are registering — the legal name exactly as it appears on the trade licence, the licence number, the issuing authority and the legal form.
Choose the tax you are registering for
Select VAT, Excise Tax or Corporate Tax from the taxable person dashboard. Each opens a different application with different evidence requirements. Registering for one does not register you for the others.
Upload the supporting documents
Expect to supply the trade licence, the certificate of incorporation or memorandum of association, passport and Emirates ID for the owners, authorised signatory evidence, contact and bank details, and — for VAT — turnover evidence such as audited accounts, invoices or contracts supporting the threshold calculation.
Submit and wait for the FTA decision
The FTA reviews the application, may raise queries, and either approves it or asks for more information. The VAT Registration service page states 20 business days from receipt of a complete application. Keep the reference number; approval arrives in EmaraTax and by email.
Download the tax registration certificate
Once approved, the TRN is displayed on the taxable person dashboard and printed on the tax registration certificate, which you download from EmaraTax. Put the number on your invoices from the effective date of registration, not from the date of approval.
#How many digits is a UAE TRN, and what does the format look like?
The Federal Tax Authority publishes no digit count, no format specification and no checksum rule for the TRN. We checked the Tax Procedures Law, the VAT Law and its Executive Regulation, and the FTA's own legislation library on 12 August 2026. The law defines the TRN only as "a unique number issued by the Authority" and says nothing about its length or structure.
That is an unusual answer to give, and it is the correct one. Numerous third-party sites state a fixed digit count as though it were a rule. None of them cites an FTA source, because there is not one to cite. If the FTA has never published a format, a page that asserts one is guessing, and a reader who validates a supplier's number against a guessed rule can reject a genuine TRN or accept a fake one.
The one observable constraint — and why it is not a rule
The TRN field in the FTA's own verification tool on tax.gov.ae carries an HTML maxlength of 15 characters, observed on 12 August 2026. That is a form constraint on a web page, not a published specification, and the FTA can change it without notice. Treat it as an upper bound on what the tool will accept, not as the definition of a valid TRN.
Why we will not print an example or sample TRN
Every request for a "TRN number UAE example" or "sample" has the same problem: any realistic-looking number is either invented — in which case it teaches a false format — or it is a real number belonging to a real business, which we will not republish. The verification tool exists precisely so that you never have to pattern-match. Type the number you were actually given into the FTA's checker and let the authority answer.
#How to find your own TRN number
If you are registered and have mislaid the number, you do not need to contact the FTA — every one of these sources carries it.
Log in to EmaraTax
The TRN is shown on the taxable person dashboard at eservices.tax.gov.ae, against each active registration. This is the authoritative copy and the fastest route.
Open your tax registration certificate
The certificate the FTA issues on approval prints the TRN, the legal name and the effective date of registration. It is downloadable from EmaraTax at any time and is what banks, landlords and customers usually ask to see.
Check any tax invoice you have issued
Article 59(1)(b) of the VAT Executive Regulation requires a tax invoice to show "the name, address, and Tax Registration Number of the Registrant making the supply". Your own past invoices therefore carry it, as do your credit notes.
Check correspondence from the FTA
Approval emails, penalty notices, assessments and return acknowledgements all quote the TRN. So do filed VAT 201 returns.
Ask your tax agent, not a search engine
If an FTA-registered tax agent files on your behalf, they hold the number. There is no public search that lets you look up a TRN by company name — the FTA's tool works the other way round, from number to name.
#How to verify a TRN number online
The Federal Tax Authority runs a free public TRN verification service. It sits on the FTA website at tax.gov.ae, opens as a dialogue from the site's quick links, needs no account and takes about fifteen seconds. It is the only verification anyone should rely on.
Go to tax.gov.ae and open TRN verification
The service is reached from the Federal Tax Authority's website. It opens in a panel on the page rather than as a separate portal, so you do not need an EmaraTax login and there is nothing to install.
Enter the TRN exactly as given
Type the number with no spaces, dashes or prefixes. Copy it from the supplier's tax invoice rather than retyping it from memory, because a single transposed digit produces a false negative.
Complete the CAPTCHA and submit
The form includes an image CAPTCHA to stop bulk scraping of the register. Enter the code shown and submit.
Read the registered legal name that comes back
A valid TRN returns the legal name of the registered entity. This is the step people skip and it is the one that matters: the number can be genuine and still belong to a different company than the one whose name is at the top of your invoice.
Keep evidence of the check
Screenshot the result and file it with the invoice. If input tax is later challenged, contemporaneous evidence that you verified the supplier at the time is worth having.
#Looking up the TRN of Carrefour, IKEA, ADNOC, ENOC, Etisalat or Amazon
These searches are common and the honest answer is the same for all of them: we do not publish other companies' Tax Registration Numbers, and neither does the Federal Tax Authority. There is no public directory that maps a brand name to a TRN, and republishing one from a third-party site risks propagating a number that is wrong, out of date, or belongs to a different legal entity in the same group.
You almost certainly do not need to look it up. Article 59(1)(b) of the VAT Executive Regulation requires the supplier's TRN to be printed on the tax invoice, and Article 79 of the VAT Law requires a taxable person to state the TRN "on each Tax Return, notification, Tax Invoice, Tax Credit Note, and any other document related to Tax or correspondence". So the number you want is on the document the retailer already gave you.
Large groups hold several registrations
A telecoms operator, a fuel retailer or a supermarket group in the UAE is rarely one company. Different legal entities within the same brand hold different trade licences and, where they are not in a single tax group, different TRNs. A number copied from a blog post about "the" Carrefour or ADNOC TRN may be a real number for a sister entity and simply wrong for the invoice in front of you.
What to do if a receipt has no TRN on it
Ask for a compliant tax invoice. A retail till receipt may be a simplified tax invoice, which under Article 59(2) of the VAT Executive Regulation must still show "the name, address, and Tax Registration Number of the Registrant making the supply". If you are recovering input tax, you need a document that meets the Article 59 particulars — a document with no TRN on it does not.
#What to do if a supplier's TRN is invalid
If the verification tool returns nothing, or returns a legal name that does not match the invoice, stop and deal with it before you pay. In most cases it is a typing error on the invoice or in your search. Query it with the supplier in writing and ask them to send the tax registration certificate from EmaraTax.
If the number really is not registered, the position is serious for the supplier rather than for you. Article 65(4) of Federal Decree-Law No. 8 of 2017 provides that "any Person receiving an amount as Tax or issuing a Tax Invoice in respect of an amount, must pay such amount to the Authority" — so an unregistered business that adds 5% to your bill owes that 5% to the FTA regardless. Article 25(2)(c) of Federal Decree-Law No. 28 of 2022 goes further and lists "deliberately imposing and collecting amounts as Tax without being registered" as tax evasion, punishable by imprisonment and a monetary penalty of between one and three times the evaded tax.
Re-verify from the source document
Copy the TRN character by character from the invoice, not from an email or a supplier's website footer. Re-run the FTA check. Most failures are transcription errors.
Ask the supplier for the tax registration certificate
A registered business can download it from EmaraTax in under a minute. A supplier who cannot or will not produce it has told you what you need to know.
Do not recover the input tax
Input tax recovery depends on holding a valid tax invoice meeting the Article 59 particulars from a registered supplier. Claiming VAT on an invoice from an unregistered person exposes you to assessment and penalties even though the error started with them.
Withhold the tax element until it is resolved
Pay the net amount and hold the 5% pending a valid tax invoice. This is a commercial decision rather than a legal requirement, but it is far easier than recovering money already paid.
Report it to the Federal Tax Authority
The FTA accepts reports of suspected non-compliance through its contact channels on tax.gov.ae. Provide the invoice, the TRN quoted and the verification result.
Sources and legal basis
This page relies on
- Tax Registration Number (TRN)
- Federal Decree-Law No. 28 of 2022 on Tax Procedures
- Article 1 of the Tax Procedures Law (definition of Tax Registration Number)
- Article 6 of the Tax Procedures Law (Tax Registration, Deregistration and Amendment of Registration Data)
- Article 25 of the Tax Procedures Law (Tax Crimes and their Penalties)
- Federal Decree-Law No. 8 of 2017 on Value Added Tax
- Article 13 of the VAT Law (mandatory registration)
- Article 14(3) of the VAT Law (one TRN per person)
- Article 21 of the VAT Law (deregistration)
- Article 65 of the VAT Law (conditions and requirements for issuing tax invoices)
- Article 79 of the VAT Law (stating the Tax Registration Number)
- Cabinet Decision No. 52 of 2017 (Executive Regulation of the VAT Law)
- Article 59 of the VAT Executive Regulation (tax invoice particulars)
- Article 7 of the VAT Executive Regulation (registration threshold and 30-day deadline)
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- Article 51 of the Corporate Tax Law (Tax Registration)
- Federal Decree-Law No. 7 of 2017 on Excise Tax
- Cabinet Decision No. 75 of 2023 on Administrative Penalties
- Cabinet Decision No. 10 of 2024
- Cabinet Decision No. 116 of 2022 (AED 375,000 threshold)
- Cabinet Decision No. 142 of 2024 on Top-up Tax on Multinational Enterprises
- FTA Decision No. 3 of 2024 on the Registration Timeline
- FTA Decision No. 12 of 2026 on Registration and Deregistration Timelines
- Federal Tax Authority (FTA)
- EmaraTax
- UAE Pass
- Tax registration certificate
- VAT 201 return
- Federal Decree-Law No. 28 of 2022 on Tax ProceduresFederal Tax Authority
- Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments (consolidated)Federal Tax Authority, as published by the Ministry of Finance
- Executive Regulation of the VAT Law: Cabinet Decision No. 52 of 2017 and its amendmentsFederal Tax Authority
- Federal Decree-Law No. 47 of 2022 and its amendments, consolidated English textUAE Ministry of Finance
- TRN verification service and FTA homepageFederal Tax Authority
- Registration for VAT — thresholds and processFederal Tax Authority
- VAT Registration service: fee, processing time and required documentsFederal Tax Authority
- EmaraTax — the FTA online portal for registration, returns and paymentsFederal Tax Authority
- Cabinet Decision No. 75 of 2023 and its amendments on Administrative PenaltiesUAE Ministry of Finance
- FTA Decision No. 3 of 2024 on the Registration Timeline for Corporate TaxFederal Tax Authority
- FTA legislation libraryFederal Tax Authority
- Federal Tax Authority contact detailsFederal Tax Authority
Rates, thresholds and deadlines change. Every figure above is linked to the authority that publishes it — if the two ever disagree, the authority is right and this page is out of date. Tell us and we will fix it.
Frequently asked questions
What is a TRN number in the UAE?
A TRN is a Tax Registration Number, defined by Article 1 of Federal Decree-Law No. 28 of 2022 as a unique number issued by the Federal Tax Authority to each person registered for tax purposes. It identifies the taxpayer on returns, payments and invoices. A separate registration and number applies to each tax, so VAT, excise tax and corporate tax are registered for individually through EmaraTax.
How can I get a TRN number in the UAE?
Apply through EmaraTax, the Federal Tax Authority's online portal at eservices.tax.gov.ae. Create an account or sign in with UAE Pass, set up the taxable person profile, choose VAT, excise tax or corporate tax, and upload the trade licence, ownership documents and turnover evidence. The FTA's VAT Registration service page states there is no fee and a processing time of 20 business days from a complete application.
How do I verify a TRN number in the UAE?
Use the Federal Tax Authority's free TRN verification service on tax.gov.ae. Enter the number exactly as it appears on the tax invoice, complete the image CAPTCHA and submit. A valid number returns the registered legal name of the entity, which you should compare against the name on your invoice. No account or login is needed and there is no charge for the check.
How many digits is a UAE TRN number?
The Federal Tax Authority publishes no digit count, format specification or checksum rule for the TRN, and the Tax Procedures Law defines it only as a unique number issued by the Authority. Sites that state a fixed length do not cite an FTA source. Verify any number through the FTA's verification service on tax.gov.ae rather than validating it by counting characters.
How do I find my TRN number in the UAE?
Log in to EmaraTax and read it from the taxable person dashboard, or download the tax registration certificate the FTA issued on approval. It also appears on every tax invoice and credit note you have issued, because Article 59 of the VAT Executive Regulation requires the supplier's TRN on the document, and on all FTA correspondence and filed returns.
Can I search for a company's TRN by name in the UAE?
No. The Federal Tax Authority's service verifies a number and returns the registered name; it does not work in reverse, and there is no public name-to-TRN directory. Take the supplier's TRN from their tax invoice, which Article 59 of the VAT Executive Regulation requires it to carry, or request their tax registration certificate in writing, then verify the number on tax.gov.ae.