UAE Tax Identification Number (TIN): How to Get Yours & Why You Need It

A Tax Identification Number (TIN), also known as a TRN (Tax Registration Number), is a 15-digit number issued by the FTA (Federal Tax Authority) to both companies and individuals who are registered for VAT and Corporate Tax in the United Arab Emirates (UAE). The UAE tax identification number is important for compliance purposes and is required for both VAT and Corporate Tax. Many refer to this as the UAE TIN number, UAE tax ID number, or UAE taxpayer identification number.

Key Takeaways

• TIN/TRN can be obtained after registering for VAT and/or Corporate Tax and will be issued in 100-xxxx-xxxx-xxxx format.
• Corporate Tax registration is compulsory for all legal entities in the UAE, including all UAE-incorporated companies, free zone entities, branches of foreign companies, and natural persons with a turnover exceeding AED 1 million, which produce a distinct Corporate Tax Registration Number (CTRN).
• VAT revenue threshold: Mandatory above AED 375,000, voluntary between AED 187,500–375,000.
• VAT registration and TRN application are done online via the EmaraTax portal.
• TRN can be verified online using the TRN verification tool on the EmaraTax portal.

What is the TIN Number in UAE?

When you register your business entity with the tax authority, the FTA will assign you a unique 15-digit identification number called TIN, TRN, VAT Identification Number, or UAE tax registration number. The UAE tax number is a tax ID both for companies and individuals, and it is sometimes referred to as the TRN UAE or UAE tax ID number.

In the UAE, if a company or individual is registered for VAT, they are assigned a TRN (Tax Registration Number) through which they can charge VAT on their sales. On the other hand, a CTRN (Corporate Tax Registration Number) is provided by the tax department if one is registered for Corporate Tax.

Importance of Tax Identification Number for Businesses in the UAE

TRN or TIN is used for all tax-related filings in the UAE. So, no doubt, it is one of the most important identity numbers you will need for your business. The following points cover its importance in detail:

• A TIN is required to comply with VAT laws and regulations when submitting VAT returns and maintaining records.
• Failure to have a TIN means that you cannot collect VAT from your clients.
• Possession of a VAT-compliant TIN creates credibility among your clients, creditors, banks lending you funds, government agencies, and other third parties.
• By registering for TRN, your company will be eligible for VAT reimbursement on all VAT allowable expenditures.

Eligibility to Get a Tax Identification Number for UAE Residents

Registering your firm for TRN is the same as registering for VAT. So the eligibility criteria to get your TRN also apply to VAT. It is:

Voluntary Registration Criteria

• Businesses with annual revenue between 187,500 and 375,000 AED can voluntarily register for VAT and get a TRN.
• Turnover less than 187,500 AED: VAT registration and TRN are not required.

Mandatory Registration Criteria

Businesses with revenue of 375,000 AED or above must register for VAT and obtain a TRN. The firm should have already exceeded this amount in the past 12 months or is expected to in the next 30 days.

How to Get a Tax Identification Number in the UAE (Apply for TIN)

If you have already registered for VAT, you can find your TIN in your EmaraTax Account.

However, if you are a new registrant, follow the following steps to register for VAT. After the process is completed and you are approved, you will receive your TRN, the Generated International Bank Account Number (GIBAN), and your VAT registration certificate.

• Create an account on the FTA EmaraTax portal using an email address, mobile number, and password, then verify it via email.
• Log in, go to VAT services, and click Register for VAT.
• Complete the VAT application with information about the business, turnovers, bank details, and contact persons.
• Submit scanned copies of required documents, including trade license, MoA/AoA, Emirates ID and passport copies, address proofs, bank confirmation, financial statements, and custom’s registration.
• Check all the data entered and documents submitted. Once verified, submit the application, which generates an application reference number.
• Get the approval from FTA (normally takes 5–20 working days).
• After approval, the TRN/TIN can be viewed in the EmaraTax online portal. The VAT certificate can be downloaded with the number.

List of Documents Required for Online TIN Registration in the UAE

To obtain a TRN number for your company in the UAE, the following documents are needed for UAE TIN registration:

• Memorandum of Association (MoA)/Articles of Association (AoA)
• Trade license
• Import or export declarations
• Company bank account details
• Declaration of company turnover
• Company contact details and address
• Emirates IDs of the shareholder/manager
• Passport copies of the shareholder/manager
• Income statement and bank details from the previous year
• Sample invoices from suppliers and customers

How to Verify TIN Number Online in the UAE?

You can check your own TRN or those of your clients or suppliers free of charge using the official FTA portal.

• Go to the official website of the FTA at tax.gov.ae. Go to “Services” in the main navigation bar and choose “TRN Verification.”
• Type the TRN. Make sure that all 15 digits have been entered without any spaces or punctuation marks.
• Enter the security code on the screen to prove you are not a computer program.
• Click on the "Search" or "Validate" button. Make sure the TRN verification status is set to "Active."
• Examine the result of verification. The website will state whether the business name is active, inactive, or cancelled. It will provide additional information on the VAT status and when the business was registered. Verify that the company name on the website matches the one on the invoice.

Note: The same procedure can be performed using the UAE Tax app or the EmaraTax website.

Who needs a Tax Identification Number in the UAE?

Usually, a company or individual conducting any taxable business activity in the UAE needs to have a TIN through their VAT registration. Such companies include those situated in the mainland or free zones that conduct taxable supplies that exceed the threshold, along with non-resident businesses operating within the UAE:

• Mainland & Free Zone Businesses: VAT applies across the UAE (with certain designated zones having special treatments). If your business in a free zone sells taxable goods/services, you still must register for a TRN if you meet the criteria. The VAT registration requirement is based on revenue, not the license zone.
• Revenue Thresholds: Filing will be mandatory if taxable revenue exceeds AED 375,000 per annum; it will be optional if revenue is between AED 187,500 and AED 375,000 per annum. Businesses under AED 187,500 are not required to register.
• Foreign/Non-Resident Businesses: If a foreign entity or non-UAE resident conducts taxable business activities in the UAE, it must register to obtain a TIN. The only exception is where another VAT-registered party in the UAE is responsible for accounting for the VAT on those supplies, typically under the reverse charge mechanism for B2B services. 
• Freelancers/Sole Proprietors: Freelancers and sole proprietors who provide taxable goods or services can obtain a TIN number if they exceed the voluntary threshold. They must also register for Corporate Tax if their annual business turnover exceeds AED 1 million. 

TIN Vs TRN Vs VAT Identification Number

In the UAE, the TRN (Tax Registration Number) is the name given by the FTA. This should not be mistaken for "VAT Identification Number," which represents only the VAT TRN. Following the implementation of Corporate Tax in financial years beginning on or after 1 June 2023, a firm may now hold two types of registration numbers: VAT TRN and Corporate Tax Registration Number (CTRN). Both are 15-digit numbers provided via EmaraTax. The VAT TRN and CTRN are managed in the same EmaraTax account, in separate tabs. In other countries, a TIN (Tax Identification Number) is used; in the UAE, it is synonymous with TRN.

Conclusion

The right TIN is important for proper tax filing in the UAE. For VAT, businesses may register voluntarily once they reach the 187,500 AED threshold. But once the limit reaches 375,000 AED, registration becomes mandatory. Regarding corporate taxes, all legal entities need to register with the FTA individually, irrespective of their profits, and natural individuals when their turnover exceeds 1 million AED. Both types of registration can be done using the EmaraTax portal maintained by the FTA and will result in separate 15-digit registration numbers.