A Tax Registration Number (TRN) is issued automatically once VAT registration with the Federal Tax Authority (FTA) is complete, it isn’t something applied for separately. The UAE introduced VAT on 1 January 2018 at a standard rate of 5%, following the Excise Tax that came into effect in October 2017, and businesses that meet the registration threshold are legally required to complete VAT registration and obtain a TRN before charging VAT on their supplies.
This guide covers who needs to register, the step-by-step process for obtaining a TRN, the documents required, how long it typically takes, and what to do once you have it.
Who Must Register for VAT in the UAE
Businesses supplying taxable goods and services with annual revenue of AED 375,000 or more must register for VAT. Businesses with taxable supplies between AED 187,500 and AED 375,000 can register voluntarily, which is often worthwhile for businesses with significant input VAT on startup costs, since registration unlocks the ability to recover that VAT.
Step-by-Step Process to Get a TRN Number
- Visit the FTA portal. Go to eservices.tax.gov.ae, the FTA’s official registration platform.
- Create an account. Register on the portal and verify the email address provided.
- Log in and start VAT registration. Once verified, log in and select the “Register for VAT” option.
- Complete the registration form. Fill in all required details across the form’s sections, covering business activity, ownership structure, financial details, and banking information.
- Upload supporting documents. Attach the required documents in the formats specified by the portal.
- Review and submit. Check all entered details carefully before submitting, since errors at this stage can delay approval or require resubmission.
- Track the application status. The portal shows the application status as it moves through FTA review. Once approved, the TRN becomes visible on the account.
Also check: VAT Registration Services in UAE
Need Expert Advice?
Contact the team at Farahat & Co. for professional support and expert insights for businesses operating in the UAE.
Documents Required for VAT Registration
- Trade license copy
- Passport copies of business owners and partners
- Emirates ID copies of business owners and partners
- Company address, P.O. Box, and contact details
- Memorandum of Association (MOA)
- Company bank account details
- Income statement or financial records for the past year
- Description of business activities
Requirements can vary slightly depending on business type and structure, and everything is submitted online through the FTA portal, there’s no need to appear in person at any government office.
How Long Does VAT Registration Take
A complete, error-free application with all supporting documents in the correct format is typically processed within a few business days to around two weeks. Applications with missing documents, inconsistent financial details, or an unclear description of business activity commonly take longer, since the FTA may request clarification or additional documentation before approving the registration. Submitting a fully prepared application the first time, rather than an incomplete one to “get started,” is the most reliable way to avoid delays.
Must check: VAT Consultants in UAE
Common Mistakes During VAT Registration
- Registering under the wrong legal entity details. Mismatches between the trade license name and the details entered on the portal can trigger review delays.
- Underestimating or overestimating expected turnover. This affects the mandatory versus voluntary registration determination and can raise questions during review if it doesn’t align with submitted financial records.
- Incomplete or inconsistent bank details. Bank information that doesn’t match the company’s registered details can hold up approval.
- Vague business activity descriptions. A generic description makes it harder for the FTA to assess the application, and can prompt a request for clarification.
- Missing the registration deadline entirely. Waiting until well after crossing the AED 375,000 threshold to register risks a late registration penalty on top of the registration itself.
What Happens After You Receive Your TRN
Getting the TRN is the start of ongoing VAT obligations, not the end of the process. Once registered, a business must display its TRN on all tax invoices and VAT-related documents, charge 5% VAT on applicable taxable supplies, file VAT returns through the FTA portal by the applicable deadline (generally 28 days after the end of each tax period), and maintain VAT records for at least 5 years. A business that registers but doesn’t build these obligations into its regular accounting process often ends up scrambling at the first return deadline.
Frequently Asked Questions (FAQs)
How do I get a TRN number in the UAE?
Who is required to register for VAT and get a TRN?
How long does it take to get a TRN number?
What documents are needed to register for VAT and obtain a TRN?
Is there a fee to register for VAT and get a TRN?
What should I do after receiving my TRN?
Need Expert Advice?
Contact the team at Farahat & Co. for professional support and expert insights for businesses operating in the UAE.
How Farahat & Co. Can Help
Farahat & Co. supports businesses with VAT registration and TRN issuance through the FTA portal, from document preparation through to ongoing VAT compliance.
Contact Farahat & Co. today to discuss your VAT registration and TRN requirements.
