How to get a TRN in the UAE through the Federal Tax Authority

What is a TRN and why do you need one in the UAE?

A Tax Registration Number (TRN) is a unique 15-digit identifier issued by the UAE Federal Tax Authority (FTA) when a business registers for VAT or corporate tax. Every taxable entity in the UAE must hold a valid TRN to file returns, issue compliant invoices, and claim input tax credits. Understanding how to get a TRN in the UAE is the first step toward full FTA compliance in the UAE.

If you want a deeper explanation of the number itself, read our guide on what is TRN UAE.

Who must register for a TRN in the UAE?

Not every business needs a TRN right away. The obligation depends on the type of tax and your revenue.

VAT registration thresholds

VAT has been in effect at a 5% standard rate since January 1, 2018, under Federal Decree-Law 8 of 2017. Two thresholds determine your obligation:

• Mandatory registration: taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected to exceed that amount in the next 30 days.
• Voluntary registration: taxable supplies and imports, or taxable expenses, exceed AED 187,500 in the previous 12 months or are expected to exceed that amount in the next 30 days.

Once you cross the mandatory threshold, you must apply within 30 days. Late registration can trigger penalties.

Corporate tax registration

Under Federal Decree-Law 47 of 2022, most juridical persons and some natural persons must register for corporate tax. The rate is 0% on taxable income up to AED 375,000 and 9% above that amount. Large multinationals with global revenue of EUR 750 million or more face a 15% Domestic Minimum Top-up Tax (DMTT) from January 2025. Small business relief applies to entities with revenue up to AED 3 million through 2026.

Corporate tax registration also results in the issuance of a TRN. If you already hold a VAT TRN, the FTA may issue the same number for corporate tax or a separate one depending on the entity structure.

Step-by-step guide: how to get a TRN in the UAE

The entire process runs through the FTA's online portal, EmaraTax. No paper applications are accepted for standard registrations.

Step 1: Create an EmaraTax account

Visit the FTA website and select the EmaraTax portal. You will need a valid email address and UAE mobile number. The system sends an OTP to verify both. For a full walkthrough, see our page on FTA account registration.

Step 2: Choose the registration type

After logging in, select the relevant registration: VAT registration, corporate tax registration, or excise tax registration. Each type has its own application form.

Step 3: Gather required documents

The FTA requires supporting documents before you submit. The exact list varies by entity type, but the table below covers the most common requirements.

Step 4: Complete the application form

Fill in the online form with your business details. Key fields include:

1. Legal name and trading name.
2. Business activity description and ISIC code.
3. Date of business commencement.
4. Expected turnover for the next 12 months.
5. Bank account details.
6. Details of the authorised signatory.

Double-check every field. Errors cause rejection and delay the process.

Step 5: Upload documents and submit

Attach scanned copies of all required documents. The FTA accepts PDF and image formats. Once uploaded, review the entire application and click submit.

Step 6: Await FTA review

The FTA reviews applications within 20 business days for VAT. Corporate tax applications may take a similar period. During review, the FTA may request additional information. Respond promptly to avoid delays.

Step 7: Receive your TRN certificate

Once approved, the FTA issues a Tax Registration Certificate through EmaraTax. This certificate contains your 15-digit TRN. Download and store it securely. You must display the TRN on all tax invoices, credit notes, and official correspondence.

Common mistakes that delay TRN issuance

Many applicants face rejection on the first attempt. Here are the most frequent errors:

• Expired trade license: the FTA rejects applications if the license is not current.
• Mismatched names: the name on the trade license must match the name on the Emirates ID and passport.
• Incomplete bank details: a missing or incorrect IBAN letter causes delays.
• Wrong turnover figures: overstating or understating revenue can trigger queries.
• Missing MOA: partnerships and multi-shareholder companies must include this document.

If your application is rejected, the FTA explains the reason. Correct the issue and resubmit through the same portal.

Timeline summary

In practice, straightforward applications with complete documents often receive approval faster than 20 business days.

What to do after you receive your TRN

Getting the TRN is only the beginning. Several ongoing obligations follow.

Update your invoices

All tax invoices must display your TRN. This is a legal requirement under UAE VAT law. Invoices without a valid TRN are non-compliant and may be rejected by customers or auditors.

File returns on time

VAT returns are due within 28 days of the end of each tax period. Corporate tax returns must be filed within 9 months of the financial year end. Late filing attracts penalties under Cabinet Decision 106 of 2025, ranging from AED 2,500 to AED 50,000 per violation.

Keep your TRN details current

If your business address, trade license, or ownership structure changes, you must update your registration. Our guide on TRN update UAE procedure explains how.

Verify your TRN regularly

You can confirm your TRN status at any time through the FTA portal. If a supplier or customer asks you to prove your registration, share the verification link. Learn more in our article on how to check TRN validity in the UAE.

Recover a lost TRN

If you lose access to your TRN certificate, the FTA provides a recovery process. See our page on lost TRN recovery in the UAE for detailed steps.

How TRN registration connects to UAE e-invoicing

The UAE is rolling out mandatory e-invoicing under a Peppol-based Decentralized Continuous Transaction Control and Exchange (DCTCE) model. The format is called PINT AE. Phase 1 targets businesses with revenue above AED 50 million, with an Accredited Service Provider (ASP) appointment deadline of October 30, 2026, and a mandatory go-live of January 1, 2027. SMEs follow on July 1, 2027, and government entities on October 1, 2027.

Your TRN is the primary identifier in every e-invoice. Without a valid, active TRN, your business cannot participate in the e-invoicing network. Staying on top of FTA compliance in the UAE means keeping your TRN accurate and your systems ready for the transition.

If you are preparing for e-invoicing and want to understand how EInvoice Direct can help, get UAE e-invoicing pricing today.