What is TRN (Tax Registration Number)?
The Tax Registration Number is the 15-digit identifier issued by the FTA to every VAT-registered business and Corporate Tax-registered entity. It must appear on tax invoices and FTA correspondence.
Example
A Dubai mainland LLC registers for VAT once turnover exceeds AED 375k, receives a TRN like 100123456789012, and starts charging 5% VAT and filing quarterly returns via EmaraTax.
Related terms
UAE VAT is a 5% federal tax on most goods and services, introduced 1 January 2018. Mandatory registration at AED 375,000 annual turnover; voluntary at AED 187,500. Standard rate 5%; some supplies are zero-rated (exports, healthcare, education) or exempt (residential rent, financial services, local passenger transport).
UAE Corporate Tax is the federal tax on business profits introduced by Federal Decree-Law No. 47 of 2022, effective 1 June 2023. It applies a 0% rate on the first AED 375,000 of taxable income and 9% above. Qualifying Free Zone Persons can pay 0% on Qualifying Income. Multinational groups within Pillar Two scope face a 15% Domestic Minimum Top-up Tax from 1 January 2025.
Confused by United Arab Emirates accounting jargon?
AccountsOS explains United Arab Emirates terms in plain English and applies the right rules to your books automatically.
Try Free