Key points
- A TRN is a 15-digit number issued by the Federal Tax Authority
- You get it by registering for VAT through EmaraTax
- The VAT certificate can be downloaded from your EmaraTax account
- Any TRN can be verified free on the FTA website
What is a TRN?
TRN stands for tax registration number. It is a unique 15-digit number the Federal Tax Authority issues to each registered taxable person. The same format is used across the UAE, so a "TRN in Dubai" is simply a UAE TRN held by a Dubai business.
You must show your VAT TRN on every tax invoice, credit note and VAT return. Your customers need it to recover the VAT you charge them.
How to get a TRN
A TRN is issued when your VAT registration is approved. The steps are:
- Create an account on the FTA's EmaraTax portal
- Add your business as a taxable person
- Complete the VAT registration application and upload the documents
- Submit and respond to any FTA queries
- Receive the approval, your TRN and your VAT registration certificate
The FTA commonly processes applications within 20 business days. See VAT registration for the document list.
How to download your VAT certificate
The VAT registration certificate is an official document showing your legal name, TRN, registered address, effective date of registration and tax periods.
- Log in to EmaraTax
- Open the taxable person's dashboard
- Go to the VAT section and choose the option to view or download the certificate
- Save the PDF
Banks, customers, marketplaces and government bodies often ask for it. Check that the name and address on it match your current trade licence, and amend your registration if they do not.
How to verify a TRN
Before you pay VAT to a supplier, check that their TRN is real. The FTA provides a free verification tool on its website: enter the 15-digit number and it returns the registered name.
If the name does not match the supplier on the invoice, do not treat the invoice as a valid tax invoice until the supplier explains the difference. VAT paid to an unregistered supplier is not recoverable.
VAT TRN and corporate tax TRN
Corporate tax registration produces its own registration number. A business registered for both taxes has two numbers in the same EmaraTax account. Use the VAT TRN on invoices and VAT returns, and the corporate tax number on corporate tax filings.
Keeping your registration up to date
You must tell the FTA within 20 business days when registered details change, such as your trade name, address, activities, licence or bank account. Out-of-date details can lead to penalties and delay refunds.
This guide is general information based on UAE rules as understood in October 2026. Tax rules change and depend on your facts. Speak to us before acting on it.