A TRN is the Tax Registration Number the Federal Tax Authority (FTA) gives you when your business is registered for UAE VAT. You get it by applying for VAT registration through EmaraTax, and the FTA estimates 20 business days from the date it receives a completed application. Registration is mandatory once your taxable supplies and imports exceed AED 375,000, and voluntary from AED 187,500, as of October 2026.
When does an online seller need a TRN?
You must register when your supplies and imports pass AED 375,000 over the previous 12 months, or you expect to pass it in the next 30 days. A business required to register must apply within 30 days of becoming required to. The FTA says a late registration penalty applies under the tax legislation, but its service page does not state an amount; see the late VAT registration penalty for what we could confirm.
Below the threshold you may still register voluntarily from AED 187,500. Some sellers choose to, so they can reclaim VAT on stock and fees. The full decision is in UAE VAT registration for sellers.
Where does the TRN appear?
Your TRN goes on every tax invoice and credit note you issue, next to your name and address. The field list is in tax invoice requirements for e-commerce sellers. Once approved, your registration certificate is available in your FTA e-Services dashboard.
How do you get and check one?
- Create your UAE Pass and EmaraTax accounts and submit the VAT application; the steps are in EmaraTax VAT registration steps.
- Wait for approval, then download the certificate from your dashboard.
- To check a supplier's number, use the "TRN verification" tool on the FTA website.
The FTA pages we read do not state how many digits a TRN has, so do not rely on a format check; verify the number with the tool instead.
What can go wrong with a TRN?
- Selling above the threshold without registering. The 30-day clock starts when you become required to register, not when you notice. Track your rolling 12-month sales and imports against AED 375,000.
- Wrong or missing TRN on invoices. A marketplace invoice is not automatically a valid UAE tax invoice for your sales; ask the platform in writing and check that your TRN appears.
- Assuming a free zone has its own rule. The FTA threshold page gives no separate threshold for free zone companies; zone-specific treatment is a place-of-supply question, covered under designated zone.
- Two TRNs for one business. Do not apply twice. Ask the FTA how to correct a duplicate registration.
A TRN also does not replace your trade license. You need a valid license first; see what license you need to sell online.
Check this first. This is general information, not tax advice. Confirm your registration duty with the Federal Tax Authority or a registered tax agent.