In short: A UAE Tax Registration Number (TRN) is the 15-digit number the Federal Tax Authority (FTA) gives a business when it registers for tax. You can check a TRN free on the FTA website using its TRN/TIN verification tool. Check it before you pay a supplier who charges VAT: a tax invoice must show the supplier’s name, address and TRN, and VAT on an invoice from an unregistered supplier is not VAT you can recover.
What is a TRN?
A TRN is the unique number the FTA issues to a business registered for tax in the UAE. It is 15 digits long. A VAT-registered business must show its TRN on every tax invoice it issues.
You may also now see a 10-digit Tax Identification Number (TIN) alongside the TRN. The FTA’s verification tool accepts either.
How to verify a TRN
- Go to the FTA website at tax.gov.ae and open the TRN/TIN verification tool.
- Enter the TRN exactly as it appears on the invoice or quotation.
- Complete the security check and submit.
- Compare the result with your supplier’s legal name as it appears on their trade licence and invoice.
- Keep a record of the check (a screenshot or PDF with the date) in your supplier file.
If the number is not found, or the details do not match the supplier, do not pay the VAT element until the supplier explains. Ask for a copy of their VAT registration certificate.
Why checking a TRN matters
- Protecting your input VAT. You can only recover VAT supported by a valid tax invoice from a registered supplier. If the TRN is invalid, the FTA can deny the input tax you claimed.
- Avoiding fraud. A business that is not registered cannot charge VAT. Paying “VAT” to it means paying money that never reaches the FTA.
- Clean audits. A record of supplier checks shows the FTA you took reasonable care, which matters more as the FTA tightens rules on recovering input tax.
What a tax invoice must show about TRNs
Under Article 59 of the VAT Executive Regulation, a full tax invoice must include the name, address and TRN of the supplier. If the customer is also VAT-registered, the customer’s TRN must appear too. When you issue invoices, check your own TRN is printed correctly on every one.
When to check
- when you set up a new supplier;
- when a supplier starts charging VAT for the first time;
- when a supplier’s name, address or bank details change; and
- periodically for your largest suppliers, as registrations can be cancelled.
Frequently asked questions
How do I check a TRN number in the UAE?
Use the free TRN/TIN verification tool on the FTA website, tax.gov.ae. Enter the number, complete the security check and compare the result with your supplier’s details.
How many digits is a UAE TRN?
15 digits. The newer Tax Identification Number (TIN) is 10 digits.
Do I need to log in to verify a TRN?
No. The verification tool is on the public FTA website.
Can I recover VAT charged by a supplier with an invalid TRN?
No. Input tax can only be recovered with a valid tax invoice from a VAT-registered supplier.
Get help from Alif
Alif is an accounting and tax firm in Dubai, with a tax team led by an FTA-registered Tax Agent. We review supplier invoices and input VAT claims before you file, so the FTA has nothing to deny. Book a free consultation to discuss your position.