Guide · United Arab Emirates · Published 2026-10-11
How to get a TRN in the United Arab Emirates on EmaraTax
Getting a TRN in the United Arab Emirates on EmaraTax: who needs one, how to register, what the number looks like, how to find or check one, and where it goes on your invoices.
Figures and dates in this guide come from public sources as of 2026-10-11 and have not yet been checked against Federal Tax Authority (FTA)'s current publications. Confirm anything you rely on.
What the TRN is
The TRN is the number Federal Tax Authority (FTA) assigns to a taxpayer in the United Arab Emirates. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Federal Tax Authority (FTA) by this number.
Who needs one
Businesses register for a TRN once they cross the VAT threshold; since 2023 every licensed business, including free-zone companies and many freelancers, must also register for corporate tax.
How to register, step by step
Create an EmaraTax account with UAE Pass or email.
Register for corporate tax with the trade licence, owners' Emirates IDs and passport copies; this is compulsory for all licensed businesses.
Register for VAT when taxable supplies exceed AED 375,000 in 12 months, or are expected to within 30 days.
Download the registration certificate; the TRN is printed on it.
How to find or check a TRN
Verify any TRN on the FTA's TRN Verification page on tax.gov.ae.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Federal Tax Authority (FTA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Federal Tax Authority (FTA).