In the UAE VAT, people with a turnover of more than AED 375,000 must undergo mandatory registration, while those with a turnover of more than AED 187,500 can apply for voluntary registration. For each person who has registered for VAT, the competent authority will issue a unique number called the tax registration number. In short, it is called TRN.

Basically, the tax registration number is your VAT number or VAT registration number, through which the agency authority can identify or identify you.

The taxable person who has issued the VAT registration number is called the “registrant”. The VAT number in the UAE is expected to be 15 digits. Taxable persons who have obtained a VAT number should mention their VAT registration number in various documents, such as VAT returns, tax invoices, tax credit notices, and all other documents required by the UAE VAT law and administrative regulations .

In order to better understand the VAT registration number and understand the usage of the VAT number, we have listed some short frequently asked questions about the VAT registration number:

How do I obtain a VAT registration number?

After applying for VAT registration and passing verification, a VAT registration number will be issued.

Who will issue the VAT registration number?

After successfully verifying your registration application, the UAE Federal Revenue Service will issue a VAT number.

How many digits does the VAT registration number consist of?

Expected to be 15 digits.

If a taxable person wants to join a tax group, will a VAT number be issued to him?

Yes, if the taxable person is already registered in the FTA, then he will have a VAT registration number, which he can use to join the tax group. If not, he must submit a VAT registration form and will issue a tax identification number (TIN) when submitting. Using TIN, he can join the tax group. Remember, TIN is not a valid TRN, it is a number issued by the FTA for tax identification purposes only.

Must the registrant indicate the VAT number in the VAT return?

Yes, the registrant must mention his value-added tax number in all tax returns. Only through the VAT number, the competent authority can identify the taxable person

Which VAT number documents are required for the registrant?

The VAT number must be mentioned in the following documents:

VAT return

Tax invoice

Tax credit description

All other documents required by UAE VAT regulations