What is a TRN?

A Tax Registration Number (TRN) is the unique number the UAE Federal Tax Authority issues to a registered person. It identifies the business on tax invoices and returns, and a registered customer needs the supplier's TRN on an invoice to recover input tax.

Where it is used

• On tax invoices you issue, so your registered customers can recover the VAT you charged.
• On full tax invoices you receive — check it, because input tax recovery depends on a valid invoice.
• On returns, correspondence and portal access with the Authority.
• On customs documentation, where import VAT is accounted for through your registration.

Separate registrations, separate obligations

Registering for VAT, for Corporate Tax and for excise are distinct processes with distinct deadlines. Holding one does not give you the others, and Corporate Tax registration in particular is required of taxable persons regardless of whether any tax is payable — including businesses claiming Small Business Relief and free zone entities applying the 0% rate.

Verifying a supplier's TRN

A TRN quoted on an invoice can be checked through the Authority's verification service. It is worth doing for significant new suppliers: paying VAT to a business that is not actually registered leaves you with a cost and no recoverable input tax.

Reviewed 18 August 2026 by Ahmed Nabil Selim. UAE tax rates, thresholds and deadlines change — confirm the position for your period before relying on it.