The Federal Tax Authority enforces new businesses to understand how to apply for a tax registration number (TRN) in UAE, as it is one of the most necessary procedures under VAT rules and regulations. The TRN is a 15-digit ID allocated to VAT-registered companies by the Federal Tax Authority (FTA).
This article will help you understand the process of applying for a tax registration number (TRN), the required documents, the eligibility criteria set by the authorities, and the challenges of doing so.
What is a TRN? – Tax Registration Number in UAE
A Tax Registration Number (TRN) is a unique number assigned to registered companies under the UAE VAT system. The TRN number helps the Federal Tax Authority (FTA) keep track of VAT-related matters.
What is the Importance of Tax Registration Number (TRN)?
A tax registration number (TRN) is a unique 15-digit number assigned to companies registered under the VAT system of UAE. It is essential because of the following,
Compliance with the Law – Tax Registration Number (TRN)
Companies are required to mention their TRN on every tax-related document, including VAT returns and other documents.
Money Transaction
A TRN helps the government track any money transaction a company makes, which helps with transparency and liability.
Claiming VAT
Registered companies can reclaim refunds paid on VAT purchases, which helps with the cash flow.
Required Documents for Tax Registration Number (TRN) – Apply for Tax Registration Number (TRN) in UAE
To get a TRN number for your company, you need to submit the required documents to the authorities, which are,
- In the case of a Natural Person
- Trade license (if applicable)
- The Emirates ID or passport of the Applicant
- In case of a Legal Person
- Trade license
- Emirates ID/ passport of authorized signatory
- Proof of authorization of the authorized signatory
The Federal Tax Authority accepts documents in the form of PDF or Word.
How to Apply for Tax Registration Number (TRN) in UAE? Step-by-Step
You can apply for tax registration number (TRN) in UAE by following the given steps.
- Visit eservices.tax.gov.ae and click sign up on the left side of the page.
- Please complete the signup form by providing your email address and phone number. If you already have an account, you can log in using your email ID and password.
- Confirm your email address and log in to your account.
- Create your taxable person or select one from the “taxable person” list.
- Select “register for corporate tax” to complete your registration.
VAT Registration
Section One – For Applicant
Reason for Applying for Registration. Choose the correct option that applies to your business from the following,
For a Natural Person. A natural person means individuals and individuals working in a partnership where the partnership is not in a legal form.
For a Legal Person. It includes companies, partnerships, charities, associations, government entities, clubs, international organizations and other entities with similar attributes.
Having a Trade License. Any trade license issued by authorized entities in the UAE, including free zones in the UAE. If you have one or more licenses, select yes; otherwise, select no.
Registering Criteria.
Registering criteria are given below,
- Mandatory Registration. All companies registered in the GCC countries and you are supplying your goods and services, and the turnover is AED 375,000 or more in one year.
- Voluntary Registration. You can apply if the company’s turnover or expenses were AED 187,500 or more in one year.
- Government Entities & Assigned Charities. All appointed charities and government entities are required to register for VAT.
- Companies Residing outside the GCC. If you are making or expecting to supply goods and services in the UAE and no person is required to account for VAT due in the country on the company’s behalf, you should apply for VAT registration.
If you are applying to create or join a tax group, select Yes if applicable; otherwise, select No, and then click Save and Continue. If you want to save the information, select Save as Draft.
Section Two – Applicant’s Details
Applicant’s Name
Write legal and trade names in both English and Arabic. If you are an individual, write your full name. If you are legal, write the name mentioned on your trade license.
Write all details as follows,
| Select the Trade License Authority | Select the proper licensing authority from the given list |
| Trade License Number | The trade license number given on the license |
| Trade License Expiry Date | Click the calendar and select the expiry date |
| Upload copies of the Trade License | PDF, JPG, JPEG, PNG, the file should not be more than 2MB |
| Upload a copy of the certificate of incorporation | Only if you select yes, upload PDF, JPG, JPEG, or PNG, the file should not be more than 2MB |
| Upload other Relevant Documents | Applicable to companies who do not have a trade license or certificate of incorporation. Upload the following,
|
After saving, click “Add Owner Details” if your trade license does not include the owner’s information.
Submit documents with the requested details. If you have more than one trade license under your business, save the first and add another.
Details of CEO or Manager
- Manager’s Name. Write the name in English and Arabic as in the trade license. If there’s no manager, write the CEO’s or equivalent person’s name.
- Nationality. Select the manager’s nationality as mentioned in his passport, write the passport number, select the expiry date, and attach a copy of the passport.
- Residency of Manager. In the section “Is the manager resident in the UAE?” select Yes and provide the Emirates ID number and its expiry. Attach the Emirates ID. Otherwise, select No, click Save, and Continue.
Section 3 – Contact Information
Provide the address and contact details where you run your business. If you reside outside the UAE, provide details of your tax agent in the UAE.
Section 4 – Banking Details
Provide bank account details such as Bank’s name, Account number (IBAN), Bank Identifier Code (BIC), Branch Name, etc.
Important Note.
- You must have a bank account in a bank established in the UAE
- Your account name must be the same as your registered company’s name.
- During bank account opening, provide letters received from the Bank.
- E-dirham is the only default payment option and will be automatically selected in the form.
- It is essential to make sure your Bank provides an electronic payment facility.
Section – 5 Business Relationships
If you or any of your partners are currently or in the last five years have been involved in any other business resident in the UAE. Select Yes if applicable; otherwise, select No.
Section – 6 VAT Registration
Applicant’s Business Activities. Select appropriate business activities that suit your business. You can add other activities or choose different activities.
Actual or Estimated Turnover Value. Provide the turnover value for the past year. Provide documents as proof of value, such as an audit report, audited and unaudited financial reports, revenue forecast, and calculation sheet, and write the expected turnover for the next month.
VAT Payment or VAT Refund. Choose Yes if your paid tax on purchases is more than the tax collected on sales; otherwise, select No. This step helps the government understand whether you need a VAT payment or a VAT refund.
Exempt Supplies. Select Yes if you want to make exempt supplies; otherwise, select No.
Customs Registration. If your company is registered in UAE customs, provide details and attach a copy of the customs number; otherwise, select No.
Estimated Time to Complete Application by the FTA – How to Apply for Tax Registration Number (TRN) in UAE?
The FTA takes 20 days to receive the completed application. The FTA can take a bit longer if additional information is needed. The Applicant will be asked to provide the additional information and resubmit the application. The resubmitted application process may take a further 20 days to complete. The application shall be rejected if the company fails to apply within 60 days of getting the FTA’s notification.
How to Check Tax Identification Number UAE?
You can check your TRN number online in UAE by following the given steps,
- Login to the FTA E-Services portal and provide your information.
- Go to the TRN Verification page at the top
- Enter your TRN number in the search button
- Select “search” to view your Tax Identification Number.
Final Words
In the end, we hope you have fully understood how to apply for a tax registration number (TRN) in the UAE. A TRN number is necessary for running your business in the UAE, as it helps with tax management and compliance with the VAT laws. Failure to obtain a TRN can lead to penalties and fines.
Al Riyady is a well-established company providing auditing and accounting services in the UAE. Our expert team can help you with any business-related problems. Our services also include Auditing Services, Tax Consultancy, Accounting Services and more.
