How Do You Apply for a Tax Registration Number in UAE?

What a Tax Registration Number Is in the UAE

A Tax Registration Number (TRN) is the unique identifier issued by the Federal Tax Authority (FTA) to a business or individual registered for Value Added Tax in the UAE. It is a 15-digit number that must appear on all tax invoices issued by the registered business, all VAT returns filed through EmaraTax, and all correspondence with the FTA on VAT matters. The TRN is issued automatically upon successful VAT registration; there is no separate application for the number itself.

Since Corporate Tax took effect, the FTA also issues a Corporate Tax Registration Number (CTRN) to businesses registered for Corporate Tax. The CTRN is a separate identifier from the VAT TRN, issued through the same EmaraTax platform but under the Corporate Tax registration rather than the VAT registration. A business that is registered for both VAT and Corporate Tax will hold two separate registration numbers.

When Is VAT Registration , and a TRN , Required?

VAT registration, and the issuance of a TRN, is mandatory where a business’s taxable supplies and imports in the UAE have exceeded or are expected to exceed AED 375,000 in any 12-month period. Voluntary registration is available where taxable supplies or taxable expenses exceed AED 187,500.

For Corporate Tax, registration , and the issuance of a CTRN , is mandatory for all UAE juridical persons regardless of revenue, within 3 months of incorporation. There is no threshold for Corporate Tax registration.

The EmaraTax Platform

All UAE tax registrations, return filings, and payments are handled through EmaraTax, the FTA’s online tax administration platform at eservices.tax.gov.ae. This replaced the earlier FTA e-services portal. Businesses that registered for VAT before the EmaraTax migration will have had their registration transferred to EmaraTax automatically, but all new registrations and filings are now completed exclusively through EmaraTax.

Access to EmaraTax is via UAE Pass, the national digital identity system, or through direct account creation on the EmaraTax portal. A business can be managed by multiple users with different access levels through the platform’s user management function.

Step-by-Step: How to Apply for VAT Registration (TRN) Through EmaraTax

Step 1: Create or Access Your EmaraTax Account

Navigate to eservices.tax.gov.ae and log in using UAE Pass or create an EmaraTax account directly. For businesses with existing FTA accounts, the credentials were migrated to EmaraTax. New businesses must register on the portal first before initiating any tax registration.

Step 2: Create a Taxable Person Profile

Within EmaraTax, create a taxable person profile for the business entity. This requires entering the entity’s legal name (as per the trade licence), trade licence number and issuing authority, Emirates ID of the authorised signatory, and basic contact details. The taxable person profile is the central record from which all registrations, returns, and payments are managed.

Step 3: Navigate to the VAT Registration Section

From the taxable person dashboard, select the VAT registration option. EmaraTax presents the registration form across several sections, each covering a different aspect of the business’s information.

Step 4: Enter Business Information

Complete the business information section with the entity’s legal name, registered trade name, business type (legal form), and trade licence details including the licence number, issue date, expiry date, and the name of the issuing authority (DET for mainland, or the relevant free zone authority). Where the business operates under multiple trade licences, all must be listed.

Step 5: Enter Contact Details and Business Address

Provide the primary business address and contact information. Where the business has multiple locations, the principal place of business must be identified. If the majority of business activity is conducted from a specific address, that is the principal place.

Step 6: Enter Bank Account Details

The bank account provided must be held at a UAE-licensed bank. The account name must match the legal entity name being registered. This account is used for VAT refund payments by the FTA where applicable. Where the account name differs from the legal entity name, the FTA may request clarification or supporting documentation.

Step 7: Declare Business Activities and Turnover

Identify the business’s primary and secondary activities using the FTA’s activity classification. Provide the taxable turnover figures for the previous 12 months and/or the projected turnover for the next 30 days, which establishes whether the mandatory or voluntary registration threshold is met. Supporting evidence for the declared turnover , such as financial statements, sales records, or contracts , may be required and should be prepared before completing this step.

Step 8: Declare Authorised Signatories

Identify the authorised signatory or signatories who will act on the business’s behalf in FTA matters. Each signatory requires Emirates ID details. The authorised signatory is the person who can sign VAT returns, correspondence, and other official submissions to the FTA.

Step 9: Upload Supporting Documents and Submit

Upload the required supporting documents (see document list below), review all information entered across each section for accuracy, and submit the registration application. The FTA reviews the application and may approve it, request additional information, or reject it with reasons. Upon approval, the TRN and VAT registration certificate are issued and accessible within the EmaraTax platform.

Documents Required for UAE VAT Registration

The following documents are required for most VAT registration applications. Additional documents may be requested depending on the business type and circumstances:

• Trade licence copy (current and valid)
• Emirates ID of each authorised signatory and business owner / partner
• Passport copies of business owners, partners, or directors
• Memorandum and Articles of Association (for companies)
• Business bank account details (account name, IBAN, bank name)
• Financial statements or sales records supporting the declared taxable turnover
• Details of any related businesses in the UAE or GCC
• Power of attorney where a tax agent is completing the registration on behalf of the business

How to Verify a UAE TRN

The FTA provides a public TRN verification tool on the EmaraTax platform that allows any person to confirm whether a TRN is valid and to identify the registered business name associated with it. This is an important tool for businesses receiving tax invoices: before recovering input VAT on an invoice, the supplier’s TRN should be verified to confirm that it is valid and corresponds to the business named on the invoice. Input VAT claimed on the basis of an invalid TRN is not recoverable and creates an FTA audit risk.

To verify a TRN, navigate to the public verification section of the EmaraTax portal, enter the 15-digit TRN, and the portal returns the registered entity name and the status of the registration.

What Happens After VAT Registration

Once registered, the business must quote its TRN on all tax invoices, file VAT returns within 28 days of the end of each tax period through EmaraTax, pay any net VAT due by the filing deadline, and maintain VAT records for a minimum of 5 years. The registered effective date from which the business must account for VAT is specified on the VAT registration certificate. VAT on supplies made from that date must be accounted for, even if the TRN was not physically available on the first day.

Frequently Asked Questions (FAQs)

How Farahat & Co. Can Help

Farahat & Co. is an FTA-registered Tax Agent and assists businesses across the UAE with VAT registration through EmaraTax, Corporate Tax registration, TRN verification, and all ongoing VAT and Corporate Tax compliance obligations following registration.

Contact Farahat & Co. today to discuss your VAT or Corporate Tax registration requirements.