What is TRN (Tax Registration Number)?

The Tax Registration Number is the FTA-issued identifier for every tax-registered business in the UAE. It serves as the primary reference for both VAT and Corporate Tax interactions with the Federal Tax Authority.

**Format and usage**

The TRN is a 15-digit number starting with 100 (e.g., 100123456789012). It must appear on: - Every VAT tax invoice issued to customers - FTA correspondence and portal communications - Corporate Tax returns and filings - Import/export declarations where VAT is involved - VAT refund applications

**One TRN for multiple taxes**

From 2023, the FTA merged VAT and Corporate Tax registration under a single TRN. Businesses already registered for VAT were assigned Corporate Tax registration automatically. New businesses register for both via EmaraTax and receive a single TRN covering all federal taxes.

**TRN verification**

The FTA provides a free public TRN verification service at tax.gov.ae. Anyone can verify whether a TRN is valid and matches a registered business. Customers checking supplier invoices should use this tool — particularly for large purchases where they intend to claim input VAT recovery.

**Penalties for TRN misuse**

- Displaying an incorrect or expired TRN on invoices: administrative penalty starting at AED 5,000 - Issuing a tax invoice without a TRN when registered: AED 2,500 per invoice - Not registering when required (and therefore not having a TRN): AED 10,000-20,000

**Deregistration**

If turnover drops below the AED 187,500 voluntary threshold or the business ceases operations, you can apply to deregister for VAT. The TRN becomes inactive. Mandatory deregistration may be initiated by the FTA if a business becomes dormant.