Step-by-Step Guide to Obtaining a Tax Registration Number (TRN) in the UAE

A Tax Registration Number (TRN) is a unique 15-digit identifier issued by the Federal Tax Authority (FTA) in the UAE. It distinguishes one business from another for tax purposes. A TRN is assigned only once per business, even if the company operates under multiple activities or has several branches. Obtaining a TRN is mandatory for VAT-eligible businesses and essential for tax compliance, invoicing, and official transactions.

Why TRN Registration is Important

Ensures compliance with UAE’s Value Added Tax (VAT) regulations.
Enables businesses to charge and reclaim VAT.
Acts as an official identifier when dealing with suppliers, customers, and government entities.
Helps avoid penalties for operating without proper tax registration.

How to Apply for a TRN Online (VAT Registration)

Step 1: Create an FTA e-Services Account

Visit the FTA e-Services portal using a supported browser.
Click “Sign Up” for new users and provide your email, password, security code, and security question.
Verify your email through the confirmation link sent to your registered address.
Log in with your credentials, then select “Register for VAT” on your dashboard.
Read the “Getting Started Guide”, confirm by ticking the checkbox, and click “Proceed.”
Access the VAT Registration Form (8 sections). Progress indicators show brown for “in-progress” and green for “completed.”

Step 2: Complete the VAT Registration Form

A. About the Applicant

Choose whether you are a Natural Person (individual or partnership without a legal form) or a Legal Person (company, club, charity, government entity, or similar).
Indicate if you hold a Trade License.
Specify if you’re registering mandatorily (turnover above AED 375,000) or voluntarily (turnover or expenses above AED 187,500).
Confirm if you are creating or joining a Tax Group.

B. Applicant Details

Enter your legal and trade names (English and Arabic).
Provide your Trade License details, upload a scanned copy, and include the expiry date.
Submit additional documents such as Articles of Association, Partnership Agreements, or Certificates of Incorporation if required.
Add Owner and Manager details, including passport and Emirates ID copies.

C. Contact Information

Provide the business address, phone number, and email. If based outside the UAE, provide a tax agent’s details in the UAE.

D. Banking Information

Enter IBAN, BIC, bank name, branch, and account holder details.
Ensure the account is UAE-based and matches your registered business name.

E. Business Relationships

Declare any past or present business involvement by directors or partners within the UAE in the past 5 years.

F. VAT Registration Details

Specify your business activities and turnover for the last 12 months (attach supporting documents such as audited accounts or revenue forecasts).
Indicate whether VAT on expenses will regularly exceed VAT on supplies (VAT refund eligibility).
Declare if you expect to make exempt or zero-rated supplies (e.g., exports, education, healthcare, crude oil).
Provide Customs Registration details, if applicable.

G. Declaration

Provide Authorized Signatory details, upload proof of authorization, and select communication preferences.
Review and tick all checkboxes under the Checklist for Completion.

H. Review and Submit

Verify all details, then submit your application for approval.

Step 3: Receive Your TRN and VAT Certificate

The FTA will issue a 15-digit TRN, typically starting with “100,” which will appear on your VAT Registration Certificate.
Processing generally takes 3 business days, with an additional 7 days for hard copies if requested.

Required Documents

For Individuals (Natural Persons):

Passport and valid residence visa.
Emirates ID.
Certified residential lease agreement.
Source of income or salary certificate.
6-month local bank statement.
Entry and exit report from the Federal Authority of Identity and Citizenship.

For Businesses (Legal Persons):

Valid Trade License.
Proof of Authorization (Establishment Contract or Power of Attorney).
Audited financial accounts (certified).
6-month bank statement.
Memorandum of Association (if applicable).

For Government Entities:

Decree or Certificate of Incorporation.
Official request letter from the entity.

Fees

Application Submission: AED 50
Tax Registrants: AED 500
Non-Tax Registrant (Natural Person): AED 1,000
Non-Tax Registrant (Legal Person): AED 1,750

Eligibility

Mandatory for businesses with taxable supplies exceeding AED 375,000 annually.
Voluntary registration for businesses with supplies or expenses exceeding AED 187,500.

Processing Time

TRN Issuance: Within 3 business days after receiving a complete application.
Hard Copy Certificates: 7 business days after fee payment.
FTA-Attested Forms: 5 business days after form submission.