To get a VAT TRN in the UAE, an eligible person must register for Value Added Tax with the Federal Tax Authority through EmaraTax. There is no separate application just for the VAT Tax Registration Number. Once the VAT registration application is approved, the FTA issues the TRN and makes the VAT registration certificate available through the taxpayer's account.
The process starts with determining whether registration is mandatory or voluntary. Applicants then need to prepare supporting documents, complete the VAT registration application accurately, provide evidence supporting their taxable supplies or expenses, and wait for the FTA's review.
A Tax Registration Number, or TRN, is the tax-registration identifier issued by the UAE Federal Tax Authority to a person registered for tax purposes.
For someone searching how to get a TRN number in the UAE, the relevant process is usually VAT registration. The FTA's current VAT Registration service specifically states that it enables eligible persons to register for VAT and obtain a TRN. FTA VAT Registration service
A VAT TRN should not be confused with other identifiers a business may hold, such as its trade licence number.
It is also useful to distinguish VAT registration from Corporate Tax registration. The FTA operates a separate Corporate Tax registration process for persons required or eligible to register for Corporate Tax. Obtaining a Corporate Tax Registration Number does not replace the separate VAT registration process where VAT registration is required. FTA Corporate Tax Registration service
Whether a business needs to register depends on its taxable activity and circumstances rather than simply whether it has a trade licence.
A UAE-resident business generally must register for VAT if:
The current mandatory VAT-registration threshold is therefore AED 375,000. FTA Registration for VAT guidance
An important distinction is that this is a VAT threshold based on taxable supplies and imports. It should not automatically be treated as equivalent to total accounting revenue or every amount appearing in the income statement.
A UAE-resident business that has not reached the mandatory threshold may still be able to register voluntarily.
The current voluntary threshold is AED 187,500.
A business can generally apply where its taxable supplies and imports, or taxable expenses, exceeded that amount during the previous 12 months or are expected to exceed it within the next 30 days.
Voluntary registration can therefore also be relevant to a business that is still developing its sales but has incurred qualifying taxable expenses above the threshold.
The threshold works differently for non-residents.
The FTA states that a non-resident business making taxable supplies in the UAE can be required to register for VAT regardless of the value of those supplies where no other person in the UAE is responsible for settling the VAT.
Businesses with cross-border activities should therefore not assume that the AED 375,000 threshold always protects a non-resident supplier from registration.
The FTA currently requires a person that becomes subject to mandatory VAT registration to submit its registration application within 30 days of becoming required to register. FTA VAT Registration service
A practical sequence is:
Monitor taxable supplies and imports → determine when the registration test is met → prepare the application → submit within the required period
Businesses should not wait until their annual financial statements are prepared before considering VAT registration. The threshold test can be triggered during the year.
Late registration can result in an administrative penalty under the applicable UAE tax legislation. Because the UAE administrative-penalty framework has changed over time, businesses should use the current FTA legislation and guidance rather than relying on an old penalty table found online.
The exact documents depend on whether the applicant is a natural person or legal person and on the circumstances of the registration.
The FTA's current VAT-registration service identifies documents and supporting evidence that may include:
The FTA currently accepts supporting documents in PDF format, with a maximum size of 15 MB per document. FTA VAT Registration requirements
Not every applicant needs every item in the table. The important step is to provide the documents required for the applicant's legal form and the basis on which it is applying.
VAT registration is handled through the Federal Tax Authority's EmaraTax platform.
Start from the official FTA VAT Registration service rather than using an unofficial registration website or third-party form. Start with the FTA VAT Registration service
After signing into EmaraTax, access the appropriate taxable-person profile.
The FTA's current process includes creating a New Taxable Person Profile where required and then opening the corresponding Taxable Person Account.
This step matters when an individual or adviser manages more than one company or taxable person. The VAT application needs to be submitted for the correct legal or natural person.
Within the taxable-person account, select the option to register under Value Added Tax.
This is the registration application that ultimately produces the VAT TRN.
In other words:
You do not apply separately for a VAT TRN → you apply for VAT registration → the TRN is issued after approval.
Complete the requested information about the applicant.
Depending on the circumstances, this can cover areas such as:
Names and legal details should match the supporting documents being uploaded.
This is one of the most important parts of the application because it establishes why the person is entitled or required to register.
A mandatory-registration applicant may need to support its historical taxable supplies or evidence that it expects to exceed the threshold within the next 30 days.
A voluntary applicant may rely on qualifying taxable supplies, imports or expenses.
Supporting evidence can include invoices, purchase orders, contracts and other documents demonstrating the financial activity declared.
Do not simply copy total revenue from the accounting system into the VAT application without reviewing whether the figures correspond to the registration test.
Attach the documents appropriate to the applicant and registration basis.
Before submitting, check that:
A clean, internally consistent application can reduce avoidable clarification requests.
Once the application is complete, review the information and submit it through EmaraTax.
The FTA will assess the application and may request additional information or clarification where necessary.
A request for more information does not necessarily mean that the application has been rejected. Respond through the appropriate FTA process and provide the requested supporting evidence.
Once the FTA approves the application, the VAT registration certificate becomes available through the taxpayer's account.
The approved registration provides the business with its VAT TRN, which can then be used in the relevant VAT records and tax invoices.
The FTA currently states that VAT registration takes approximately:
45 minutes to submit the application
and
20 business days for the FTA to complete a fully completed application. FTA VAT Registration processing information
VAT registration itself is currently free.
The 20-business-day period should be understood as the FTA's stated processing time from receipt of a completed application. It is not a guarantee that every applicant will receive approval exactly 20 business days after first opening the registration form.
Missing documents, inconsistent financial information or requests for clarification can extend the overall process.
No.
The FTA states that a company with multiple branches does not register each UAE branch separately for VAT.
Instead:
This distinction is important when registering a business with several trade licences or operational locations. Having multiple branches does not necessarily mean each location needs its own VAT TRN.
Sole establishments have a specific VAT-registration treatment.
The FTA states that all sole establishments owned by the same natural person must be registered under a single TRN.
The VAT-registration threshold is assessed using the combined activities of those sole establishments.
For example, an individual who owns several sole establishments should not automatically test each licence independently against the VAT threshold. The relevant activities need to be considered together under the natural person's registration.
This is another reason why trade licence numbers and VAT TRNs should not be treated as interchangeable.
Qualifying legal persons can apply to register as a VAT Tax Group.
If approved, the group is treated as a single taxable entity under one TRN. FTA VAT Tax Group Registration service
Current FTA conditions include requirements around members being legal persons, having an establishment or fixed establishment in the UAE, being related parties, and conducting relevant taxable activity.
A VAT group should not be confused with a company that simply operates several branches.
Branches are parts of the same legal entity.
A VAT group combines qualifying separate legal persons for VAT purposes.
The FTA does not present every delayed registration as falling into one standard list of “rejection reasons,” but several practical application issues can create additional review work.
These include:
The key point is that the FTA's published processing period applies to a completed application. Preparing evidence before starting the application can therefore be more efficient than trying to resolve inconsistencies after submission.
Getting the TRN is the beginning of the ongoing VAT process rather than the end.
Once registered, the business needs to apply its VAT registration details correctly when issuing applicable UAE tax invoices.
The TRN should be maintained accurately in invoice templates and customer-facing tax documentation.
Set up the accounting environment for:
VAT-registered businesses need to monitor their assigned tax periods and prepare VAT returns through EmaraTax.
That means maintaining reliable invoice, purchase, import, credit-note and accounting records throughout the period rather than reconstructing the VAT position only when the return becomes due.
Businesses can also use the FTA's public verification facility when they need to check a VAT TRN—for example when reviewing supplier information.
A VAT TRN does not mean the business has automatically completed its UAE e-invoicing requirements.
VAT registration and the UAE Electronic Invoicing System are related tax processes but separate obligations. Businesses within the mandatory e-invoicing scope need to assess their applicable implementation date and Accredited Service Provider requirements independently.
Once VAT registration is approved, accounting software can help maintain the transaction data that supports ongoing VAT processes.
HAL Accounting documents general accounting, ledger controls, receivables, bank reconciliation, transaction reporting and wider financial workflows.
HAL Invoicing supports invoice creation, credit notes, invoice status, payments and configurable tax calculations.
Together, connected accounting and invoicing records can help a business maintain consistent tax information across its transactions after registration.
The software does not replace the FTA registration process, however. HAL should not be treated as automatically obtaining a UAE TRN, determining whether a business is legally required to register, or guaranteeing VAT compliance.
Getting a UAE VAT TRN follows a clear sequence:
Check eligibility → prepare supporting documents → create or access the taxable-person profile → apply for VAT registration → submit evidence → complete FTA review → receive the TRN and registration certificate
The important point is that the VAT TRN is the result of successful VAT registration, not a separate standalone application.
Once registered, reliable invoicing and accounting records become important for ongoing VAT management. HAL Accounting and HAL Invoicing can support the transaction, invoice and financial records used in those processes.
Book a HAL demo to explore how HAL can support your accounting and invoicing workflows.
Apply for VAT registration with the Federal Tax Authority through EmaraTax. Once the VAT registration application is approved, the FTA issues the Tax Registration Number and makes the registration certificate available through the taxpayer account.
For UAE-resident businesses, mandatory VAT registration generally applies when taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed that amount within the next 30 days.
Potentially. Voluntary VAT registration is generally available when taxable supplies, imports or qualifying taxable expenses exceed AED 187,500 under the applicable previous-12-month or next-30-day test.
FTA VAT registration is currently free.
The FTA currently states an estimated processing time of 20 business days from receipt of a completed application.
No. UAE branches of the same company are generally covered under the parent company's VAT registration and use a single TRN.
No. VAT and Corporate Tax use separate registration processes. A person that has registered for one tax should not assume that this automatically completes its registration obligations for the other.
The Federal Tax Authority provides a public TRN verification tool on its official website. Businesses can use it to check whether a VAT TRN is recognised and compare the result with the relevant registration information.
