TRN Verification in UAE: Step-by-Step Process to Verify VAT Number in UAE

A Tax Registration Number (TRN) in the UAE is a 15-digit unique identifier issued by the Federal Tax Authority (FTA) to VAT-registered businesses and individuals. It validates tax compliance, enables VAT transactions, and ensures legitimacy through verification.

Key Takeaways

• TRN in UAE always follows a 15-digit format: first 3 digits (FTA), middle 9 (business ID), last 3 (check digits).
• A valid TRN must be quoted on all tax documents like invoices, VAT returns, and credit notes.
• TRN verification is done through the FTA portal by entering the TRN and captcha; it confirms the linked business name.
• Using an invalid TRN risks VAT credit loss, strict penalties (AED 1,000–50,000+), and exposure to fraud.

What is TRN in UAE?

A Tax Registration Number (TRN) in the UAE is a unique 15-digit identification number issued by the Federal Tax Authority (FTA) to businesses and individuals registered for Value Added Tax (VAT). Introduced in 2018 with the implementation of VAT, the TRN serves as an official tax identity, allowing entities to legally charge VAT and comply with UAE tax laws. 

It must be displayed on invoices, receipts, credit notes, and all tax-related documents. The TRN ensures transparency, supports VAT collection, and helps businesses claim input tax credits. Verification of TRN is vital to prevent fraud and confirm business legitimacy.

TRN Format in UAE

The Tax Registration Number (TRN) in the UAE follows a standardized 15-digit structure issued by the Federal Tax Authority (FTA). It is designed to uniquely identify VAT-registered businesses and ensure accurate tax tracking.

Composition of Digits

• First 3 digits: Represent the Federal Tax Authority.
• Middle 9 digits: Act as a unique identifier for the registered business.
• Last 3 digits: Function as check digits, calculated from the preceding numbers to prevent duplication and errors.

Why is it necessary to verify TRN in the UAE?

TRN Verification helps in making sure 

• Whether the seller is using a valid TRN in the invoice
• Whether VAT is charged using a valid TRN
• Accurate Input Tax Credit (ITC) claims
• Avoid VAT-related frauds

Step-by-step process to verify TRN

Anyone can verify TRN on the FTA portal. Below is the step-by-step process to verify TRN:

Step 1: Visit https://tax.gov.ae/en/default.aspx and click the ‘TRN’ icon on the right-side panel.

Step 2: Enter the TRN and Captcha code in the boxes provided. Now, click on the ‘Search’ button.

Step 3: You can see the business’s name linked to the TRN and check the same with your record.

What to Do If TRN Verification Fails?

A failed TRN verification requires urgent attention to avoid compliance issues and financial loss.

• Stop all VAT-related transactions immediately until the TRN is confirmed.
• Contact the supplier to recheck the number and request their VAT registration certificate.
• Re-enter the corrected TRN on the FTA portal to confirm its validity.
• Ask the supplier for official documentation such as the TRN or VAT registration certificate and carefully check authenticity.
• Report suspected fraudulent TRNs to the FTA through the online form, email, or hotline and keep detailed records of all communication.
• Seek legal support if large financial amounts are involved or if the supplier shows suspicious behavior.
• Inform your bank about possible fraud, review past transactions with the supplier, and adjust VAT claims if needed.
• Strengthen verification procedures for all future suppliers and maintain proper records of verification checks.

Importance of TRN in the UAE

Under UAE VAT laws, the taxable person with TRN can only charge VAT on invoices. Accordingly, they must mention the valid TRN on all invoices. Further, the 15-digit TRN separates the registered and unregistered businesses.

Legal Compliance: UAE VAT Law mandates businesses to quote TRN on all tax-related documents, such as:

• Tax invoice
• Credit notes
• VAT returns
• Other documents specified under UAE VAT

VAT Transactions and Input Tax Recovery: A valid TRN is required to charge VAT and claim input tax credits. Payments made to suppliers with invalid TRNs cannot be recovered, causing direct financial loss.

Fraud Prevention: TRN verification prevents dealings with unregistered entities that charge VAT illegally. It protects businesses from losses and legal exposure to tax evasion.

Business Credibility and Trust: A valid TRN builds credibility with customers, suppliers, and partners. It shows compliance and strengthens trust in business dealings.

Audit Readiness and Financial Accuracy: Accurate TRN records support smooth FTA audits. Verified TRNs demonstrate due diligence, reduce penalty risks, and maintain reliable tax reporting.

Penalties & Risks of Using Invalid TRNs

Invalid TRNs can lead to non-compliance with UAE VAT rules, and strict penalties are applied accordingly.

Conclusion

TRN verification through the FTA portal is vital for preventing fraud, maintaining business credibility, and securing input tax credits. Without proper verification, businesses risk compliance issues and financial losses.

TRN Verification is a simple online process, but failure or invalid TRNs can result in severe penalties, VAT credit denial, and even legal consequences. Companies must stop VAT dealings with suppliers using invalid TRNs, confirm details through documentation, and report fraud to the FTA. Proper TRN use not only ensures compliance but also strengthens audit readiness, financial accuracy, and trust in business dealings.