What is a Tax Registration Number (TRN)?
A Tax Registration Number (TRN) is an identification number issued by the UAE Federal Tax Authority for a tax registration. VAT and Corporate Tax have separate registration requirements, so check the certificate for the tax you need to confirm.
Rasif Accountants FZ-LLC helps businesses in Ras Al Khaimah and across the UAE with VAT registration and returns and Corporate Tax registration and filing.
Reviewed against FTA sources on 22 October 2026.
VAT and Corporate Tax registration rules
A Tax Registration Number (TRN) identifies a person registered with the UAE Federal Tax Authority for a tax. VAT and Corporate Tax have separate registration rules. Check the relevant tax registration certificate when confirming a business’s status.
When is VAT registration required?
A UAE resident business must register for VAT when the value of taxable supplies and imports exceeds AED 375,000 over the previous 12 months, or is expected to exceed that amount in the next 30 days. Voluntary registration may be available above AED 187,500 in taxable supplies and imports or taxable expenses. A non-resident making taxable supplies in the UAE may have to register without a threshold if no other party is responsible for the VAT.
What about Corporate Tax?
Corporate Tax registration is assessed separately. The AED 375,000 VAT threshold does not determine Corporate Tax registration. A natural person conducting business or business activity in the UAE generally registers for Corporate Tax when business revenue exceeds AED 1 million in a calendar year. Companies should assess their own Corporate Tax registration obligations under the FTA rules.
Rasif Accountants can help assess the relevant registration, prepare an EmaraTax application and maintain the records needed for ongoing compliance.
Register for the tax that applies to your business, and use the relevant FTA certificate to confirm your status.
How to register with the FTA
Applications are made through the FTA’s EmaraTax portal. Select the applicable tax registration, provide the business and authorised signatory details, and upload the documents requested for that application. Requirements and processing times can differ by tax and applicant.
- Check whether VAT, Corporate Tax or both apply to you.
- Create or access your EmaraTax account and choose the appropriate registration service.
- Provide accurate trade licence, ownership, activity and contact details, with the supporting documents requested in the portal.
- Submit the application and respond to any FTA requests for clarification.
- After approval, download the relevant registration certificate and keep the registration details current.
For current eligibility and document requirements, check the FTA VAT registration service and FTA Corporate Tax registration service.
How to find and verify a UAE TRN
Find your number on the relevant VAT or Corporate Tax registration certificate in EmaraTax after approval. For a supplier, request the relevant certificate and compare it with the details on the invoice.
- Open the official FTA website and select TRN/TIN verification.
- Select TRN and enter the number exactly as shown on the certificate.
- Enter the verification code shown by the FTA and submit the check.
- Review the result and compare the returned registration details with the certificate and supplier details.
A number check does not, by itself, establish that every tax return has been filed or every payment made. Confirm the applicable tax and investigate any mismatch before relying on the details.
Frequently asked questions about UAE TRNs
Does Corporate Tax registration mean a business is VAT registered?
No. The registrations have separate requirements and applications. Check the VAT certificate when confirming VAT registration; a Corporate Tax certificate alone does not establish it.
Is a TRN the same as a trade licence number?
No. A trade licence identifies the business with its licensing authority. A TRN relates to registration with the FTA. Use the number requested for the relevant application or check.
What should I do if the TRN check fails or details do not match?
Recheck the number and verification code, confirm that you selected TRN, and request the relevant registration certificate. An unsuccessful lookup alone does not explain the cause. Ask the supplier or FTA to clarify unresolved discrepancies.
What should I prepare for a registration consultation with Rasif?
Prepare your trade licence, a description of your activities, turnover and import figures, and any existing tax certificates or FTA notices. We will identify the information needed for your circumstances and agree the scope before starting.
Rasif Accountants can help assess registration requirements, prepare the application and respond to clarification requests. Approval and processing decisions rest with the FTA.
Book a free initial consultation with our Ras Al Khaimah team. Registration and ongoing compliance services are quoted separately. Mobile: +971 55 770 9776 | Landline: +971 7 204 1565.
