TIN Number in UAE: What it is and How to Obtain One for Your Business

A Tax Identification Number (TIN), also known as TRN or VAT Identification Number, is a 15-digit code issued by the Federal Tax Authority (FTA) to businesses registered for VAT in the UAE. It is essential for tax compliance and legally charging VAT.

Key Takeaways

• TIN/TRN is issued only after VAT registration and follows the format 100-xxxx-xxxxxxx.
• Required to file VAT returns, maintain tax records, and legally charge 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.
• Essential documents include trade license, MoA/AoA, Emirates ID, bank details, financial records, and invoices.
• TRN can be verified online using the TRN verification tool on the EmaraTax portal.

What is the TIN Number in UAE?

Upon registering your business with the tax authorities, the Federal Tax Authority (FTA) assigns a unique 15-digit identification code known as TIN, TRN, or VAT Identification Number. This number serves as a tax ID for both businesses and individuals.

In the UAE, only businesses or individuals registered for VAT receive a TRN (Tax Registration Number), enabling them to charge VAT to their customers legally. Charging VAT without registration can result in legal penalties.

Importance of Tax Identification Number for Businesses in 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:

• TIN is needed to follow VAT rules and regulations whenever you submit VAT returns and manage tax records.
• Without a TIN, you cannot legally collect or charge VAT from customers.
• Having a VAT compliant TIN builds trust with clients, suppliers, banks for loans, authorities, and every other third party of interest.
• Your business becomes eligible for VAT refunds on eligible expenses when you register for TRN.
• It also makes it easier to track taxes and avoid penalties for non-compliance.

Eligibility to Get 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 187,500-375,000 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 375,000 AED or more revenue 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 month.

How to Get a TRN Number Online in UAE?

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 get your TRN, Generated International Bank Account Number (GIBAN), and VAT registration certificate.

• Create an account on the FTA EmaraTax portal using email, mobile number, and password, then verify via email.
• Log in and go to VAT services and click Register for VAT.
• Fill the VAT form with business details, turnover information, banking info, and owner/manager details.
• Upload scanned documents: trade license, MoA/AoA, Emirates ID & passport copies, address proof, bank confirmation, financial statements, and customs registration (if applicable).
• Review all entries and documents, then submit the application; an application reference number will be generated.
• Wait for FTA approval (usually 5–20 business days).
• Once approved, TRN/TIN will appear in your EmaraTax dashboard; download the VAT certificate and use the number on invoices.

List of Documents Required for Online TIN Registration in UAE

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

• 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 UAE?

You can verify the validity of your TRN or that of your client or supplier using the EmaraTax Portal.

• Visit the FTA's EmaraTax portal. 
• Find and click the TRN Verification option on the right of your screen.
• A dialog box will appear with TRN Verification as the heading. Fill in the details in the form and complete the Captcha.
• Click on ‘submit’ to verify the status of your TRN.

Who needs a Tax Identification Number in UAE?

In general, any business or individual engaging in taxable business activities in the UAE should obtain a TIN by registering for VAT. This includes companies on the mainland or in free zones that make taxable supplies above the threshold, as well as non-resident entrepreneurs doing business in the UAE:

• Mainland & Free Zone Businesses: VAT applies across 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: Registration becomes mandatory once annual taxable turnover exceeds AED 375,000, and voluntary if turnover is above AED 187,500 (but not yet 375k). Businesses under AED 187,500 are not required to register.
• Foreign/Non-Resident Businesses: If a foreign entity or individual is not UAE-resident but conducts taxable business in the UAE (and no other local entity is responsible for the VAT), they are also required to register and obtain a TIN.
• Freelancers & Sole Proprietors: Individuals providing taxable goods or services (even as freelancers) need a TIN if they surpass the voluntary threshold or wish to register for input VAT recovery.

TIN VS TRN Vs VAT Identification Number

These terms are virtually interchangeable. In the UAE, the term Tax Registration Number (TRN) is commonly used, while VAT Identification Number is the standard term in many other countries. Both refer to the same 15-digit unique code assigned to businesses or individuals upon VAT registration. This number serves as a tax identifier for VAT compliance.

Conclusion

Throughout the blog, we have discussed the importance of TIN for your business. Once you cross the voluntary threshold of 187,500 AED, your business should register for VAT and get the TRN.  By registering for a TRN, your business can avoid legal consequences and build some trust with customers and authorities.

The process is simple, but having the right documents and knowledge can make it smoother. Keeping up with these requirements helps your business run more efficiently and ensures you're following the rules.