How to Obtain a TIN/TRN Number in the UAE (Step-by-Step Guide)

TIN/TRN Number in the UAE 

The common question among business owners is “How do I get a TIN number in the UAE?”

Across the globe, the term Tax Identification Number (TIN) is commonly used; however, in the UAE, it is the informal way of addressing the official tax identifier issued by the Federal Tax Authority (FTA), which is called the Tax Registration Number (TRN).

The TRN is a 15-digit tax number issued by the FTA, subject to a business getting registered for VAT or Corporate Tax. Irrespective you have a new company in Dubai or an international business that has established a branch, obtaining the TRN is a must for tax compliance purposes.

In this guide, we explain exactly how to obtain a TIN/TRN number in the UAE, including its eligibility requirements, necessary documents, and timelines. Let us dwell into the details with the most frequent questions we have:

What Is a TIN (TRN) Number in the UAE?

• TIN (Tax Identification Number) is the general term used globally.
• In the UAE, it is officially known as the Tax Registration Number (TRN).

A TRN is mandatory when a person or business gets registered for VAT (Value Added Tax) or Corporate Tax.

The TRN is a 15-digit unique code issued by the Federal Tax Authority (FTA)

Who Needs a TRN Number in the UAE?

This is one of the most common questions for a business owner. To clarify, one must obtain a TRN upon:

1. The VAT registration threshold must be met

2. The applicant must be a taxable person for Corporate Tax

Corporate Tax registration is mandatory for all juridical persons and certain natural persons. Upon registration, the FTA issues a TRN.

What are the Documents Required to Apply for a TRN Number in the UAE?

This is a crucial part before initiating the application. Understand the details of the list of required documents and ensure that you have them in place before proceeding with the application.
Let us make a note that the requirements may vary slightly depending on VAT or Corporate Tax registration, but the basics are covered here:

Business Documents

• Valid Trade License (and branch licenses, if any)
• Memorandum of Association (MoA) / Articles of Association
• Company Establishment Card
• Office tenancy contract/lease agreement
• Bank account letter showing IBAN

Owner/Manager Documents

• Passport copies of owners/shareholders
• Emirates ID copies
• UAE residence visa page
• Authorised signatory documents or Power of Attorney

Financial Proof

• Last 12-month revenue statement
• Audited financials or internally prepared accounts
• Sales invoices
• Purchase invoices
• Customs import/export statements (if relevant)

How to Get a TRN Number in the UAE (Step-by-Step Process)

The best part of the UAE is that all tax-related requirements are handled over the FTA’s EmaraTax portal, right from applying for the filing.

Step 1: Initiate the process by creating an EmaraTax Account by:

• Visiting the page tax.gov.ae
• Click on Sign Up
• You can register using email + mobile number
• Activate your account through the verification link

Alternatively, you can also log in using UAE Pass.

Step 2: Create a Taxable Person Profile, which means the taxable user account:

• Click on Create Taxable User
• Enter your legal name (English and Arabic)
• Add trade license number, issue and expiry dates
• Select establishment type (LLC, Sole Establishment, Branch, etc.)
• Add business address and contact details

Step 3: Proceed with the VAT or Corporate Tax Registration Application, upon creation of the taxable person

Application for VAT Registration:

• Go to VAT → Register for VAT
• Select whether applying on a Mandatory or Voluntary basis
• Enter financial turnover details
• Provide sales, purchases, and import/export details

Application for Corporate Tax Registration:

• Go to Corporate Tax → Register
• Upload the company and owner documents
• Provide business activity details and accounting period

Step 4: Upon filling out the application, ensure that all the required documents uploaded

Attach the documents below:

• Trade license
• Passport/Emirates ID
• Financial statements or revenue proof
• Bank letter
• MoA/AoA

Ensure that the documents are:

• Clear
• Valid
• Matching details submitted in the form

Step 5: Final step of Submitting the Application

Upon the application being submitted:

• The FTA will review the information submitted
• They may request clarifications, if needed
• In case of queries or additional documents requested by the FTA, ensure that you respond through the portal within the given timeframe

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

The FTA’s regular Turnaround Time (TAT) if the FTA is 20 business days; however, the FTA issues the TRN within 20 working days. Subject to the submission of all documents that are complete and accurate.

However, in the case of any applications with discrepancies, or missing documents, or verification checks, the time taken for approval might be a little longer.

Once approved, you can download your VAT Registration Certificate or Corporate Tax Registration Certificate, which contains your official TRN.

 Important Notes about TIN/TRN in the UAE

• · Though TIN and TRN are often used interchangeably in regular conversations, the official term for the Tax ID is TRN.
• · Non-resident companies supplying goods/services in the UAE may also require a TRN.
• · It is mandatory that the TRN appear on tax invoices, credit notes, and VAT returns.
• · Without a TRN, you are not allowed to charge VAT. Doing so will be considered an offence.
• · FTA may reject your application if the turnover proof or documentation is insufficient.

Need Help Getting Your TRN Quickly and Without Errors?

Flying Colour Tax Consultant LLC helps businesses in Dubai, Free Zones, and across the UAE with:

✓ VAT registration

✓ Corporate Tax registration

✓ TRN application support

✓ FTA documentation verification

✓ VAT compliance & advisory

FAQs on How to Get a TIN/TRN Number in the UAE

Now it’s the time to shoot out our common questions and get them clarified:

Q. Is TIN the same as a TRN in the UAE?

Yes. TIN is an informal term; the official UAE Tax identifier is the 15-digit TRN.

Q. Can a freelancer or sole proprietor apply for a TRN?

Certainly, upon qualifying by reaching the taxable turnover threshold limits of AED 375,000 (mandatory) or AED 187,500 (voluntary).

Q. How long does TRN approval take?

The regular TAT of FTA is 20 business days, but delays can occur during FTA verification.

Q. Can non-resident companies apply for a TRN?

Why not? If they make taxable supplies in the UAE, even with no physical presence, they can apply for a TRN.

Q. Can I start charging VAT before receiving a TRN?

Obvious NOT. VAT cannot be charged legally without a valid TRN.

To learn more about How to Obtain a TIN/TRN Number in the UAE (Step-by-Step 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.