How to Apply for a Tax Registration Number (TRN) in the UAE – Complete 2026 Guide

Tax Registration Number (TRN) in the UAE

The Tax Registration Number (TRN) is the identification number issued by the Federal Tax Authority (FTA), when a business entity is registered for Value Added Tax (VAT) or Corporate Tax. Irrespective of the business entity operating in the mainland company, or a Free Zone entity, or for a non-resident business supplying goods or services in the UAE, the TRN is the basic requirement.

Here, we take you through the process of how to apply for a TRN in the UAE, its eligibility conditions, required documents, registration steps, timelines, and special rules for non-resident companies. Let us dive into the details:

What Is a TRN in the UAE?

Upon approval of your application, the FTA issues a unique 15-digit number, which is commonly referred to as the TRN number:

• VAT-registered businesses
• Corporate Tax-registered businesses
• Non-resident businesses making taxable supplies in the UAE
• Natural persons (sole proprietors) meeting the threshold limit as per the UAE Tax Law.

The TRN must appear on the following documents:

• Tax invoices
• Credit notes
• VAT returns
• Corporate Tax filings
• Correspondence with the FTA

Who Should Apply for a TRN in the UAE?

1️ VAT-Registration

Business entities must register for VAT to obtain a TRN, based on below conditions:

2️ Corporate Tax Registration

All juridical persons (mainland, Free Zone, offshore) must obtain a Corporate Tax TRN. However, sole establishments need to register for Corporate Tax only upon the annual turnover reaching 1M AED during the financial year.

3️ Non-Resident Companies

Non-resident businesses that do not have any presence in the UAE must register for VAT and obtain a TRN in the case where they make taxable supplies in the UAE.

How to Apply for a TRN in the UAE (FTA EmaraTax Portal)

To ease the process, the UAE Tax Authority has made the process completely digital. The process of FTA TRN registration is done online through the EmaraTax portal.

Given below is the complete step-by-step procedure of the same.

Step 1: Create an EmaraTax Account

1. Visit www.tax.gov.ae

2. Click “Sign Up”

3. Register using:

o Email

o Mobile number

o Passport/Emirates ID (if applicable)

4. Verify email through the link sent by FTA

5. Log in using your credentials or UAE PASS

Step 2: Create a Taxable Person Profile

Upon creation of the EmaraTax account and logging in:

• Go to “My Profile” → “Create Taxable Person”

· Add the basic entity details:

o Legal name (English & Arabic)

o Trade license details

o Address and contact information

o Owner/shareholder details

o Authorised signatory details

Ensure that this profile is created before any of the tax registrations, as this is the primary and crucial step of the process.

Step 3: Start the TRN Registration Application

In order to proceed with the TRN registration, choose the relevant tax for which the registration needs to be processed for:

For VAT Registration:

Proceed to:

VAT → Register for VAT

The details to be disclosed as part of the registration are:

• VAT registration basis (Mandatory or Voluntary)
• Last 12-month taxable turnover
• Expected turnover
• Details of imports and exports
• Business activities

For Corporate Tax Registration:

Proceed to:
Corporate Tax → Register

The details to be disclosed as part of the registration are:

• Establishment type
• Accounting period
• Relevant supporting documents

Step 4: Upload Required Documents

The next stage of the application will be to upload the relevant documents based on your registration for VAT or Corporate Tax TRN application, you will typically need:

Business Documents

✔ Trade License

✔ Memorandum/Articles of Association

✔ Office lease/tenancy contract

✔ Establishment Card (if applicable)

✔ Bank account letter showing IBAN

Owner/Manager Documents

✔ Passport copies

✔ Emirates ID copies

✔ Residence visa pages

✔ Power of Attorney or signed authorisation

Financial Evidence

✔ Sales/purchase invoices

✔ Financial statements (audited or management accounts)

✔ Revenue forecast (for new companies)

✔ Customs import/export documents

Also note that the FTA might request additional proof if turnover cannot be confirmed.

Step 5: Review & Submit the TRN Application

Now comes the final part of the application process. Ensure that you have verified all the details mentioned on the application, especially on the:

• Company details
• Owners’ details
• Financial turnover
• Supporting documents

Upon your confirmation that the details are correct, click on Submit to process your request with the FTA.

On submission of the application, you will receive:

• Application reference number
• Status updates through EmaraTax

This reference number will help you to track the status of the application.

How Long Does It Take to Get a TRN in the UAE?

The Standard Processing Time of the FTA is 20 business days from the date of submitting the application.

However, delays may occur in the case of:

• Documents submitted are incomplete

• Turnover is unclear

• The FTA requests additional information

In case of any additional request for documents/clarifications required by the FTA, the processing time will be extended up to 20 business days from the date of your response.

Once the application is approved, you can download the TRN certificates:

· VAT Registration Certificate

· Corporate Tax Registration Certificate

Both categories of certificate contain the 15-digit TRN.

TRN Application for Non-Resident Companies in the UAE

Knowing that the Non-resident companies MUST obtain a UAE TRN, upon qualifying any one of the following conditions:

• They supply taxable goods or services in the UAE
• No UAE VAT-registered customer acts as a reverse-charge recipient
• They import goods into the UAE
• They operate digital services for UAE customers

However, there are some Special Requirements for Non-Residents, like:

• No UAE trade license required
• Proof of taxable supplies mandatory
• Must appoint an authorised representative if required

These registrations fall under the high-scrutiny category by the FTA, and any errors can cause rejections.

Common Reasons TRN Applications Get Rejected

Though the process of TRN registration sounds simple, there are multiple reasons why FTA can reject your application. Listed below are some of them for your quick reference.

• Incorrect or missing turnover evidence
• Unclear business activity
• Invalid trade license details
• Documents mismatch
• Invalid or unverifiable bank IBAN
• Insufficient proof for voluntary registration

Do You Need Help Applying Your TRN?

As understood, incorrect TRN applications are one of the top rejection cases handled by the FTA.
 

Flyingcolour Tax Consultant LLC assists businesses with:

• VAT registration
• Corporate Tax TRN registration
• Non-resident TRN applications
• Documentation preparation
• FTA compliance review

 Frequently Asked Questions (FAQs)

1. What is the difference between TIN and TRN in the UAE?

TIN is a colloquial term, whereas TRN is the official term of the UAE tax identifier issued by the FTA.

2. How long does TRN approval take in the UAE?

Typically 20 business days, but complex cases may take longer.

3. Can a foreign (non-resident) company get a TRN in UAE?

Certainly, if they make taxable supplies in the UAE, they must register and obtain a TRN.

4. Do freelancers need a TRN?

Of course, if annual turnover of the freelancer exceeds the VAT threshold (mandatory or voluntary).

5. Can I charge VAT before receiving a TRN number?

Obviously NOT, charging VAT without a TRN is a violation under UAE VAT Law and is a punishable offence.

To learn more about How to Apply for a Tax Registration Number (TRN) in the UAE – Complete 2026 Guide, book a free consultation with one of the Flyingcolour team advisors.

Disclaimer: The information provided in this blog is based on our understanding of current tax laws and regulations. It is intended for general informational purposes only and does not constitute professional tax advice, consultation, or representation. The author and publisher are not responsible for any errors or omissions, or for any actions taken based on the information contained in this blog.