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Tax Registration Number

What is a Tax Registration Number (TRN) ?

According to the UAE VAT Law, a person whose turnover exceeds AED 375,000 should mandatorily register and a person whose turnover exceeds AED 187,500, is allowed to apply for Voluntary registration. For each person who has registered for VAT, a unique number is issued by the authority known as Tax Registration Number. In short, TRN.

Basically, a tax registration number is the VAT Number or VAT Registration Number through which the authority will be able to recognize or identify the taxable person.

The taxable person who has been issued with a VAT registration number is called as 'Registrant'. The VAT number in UAE consists of 15 digits. The taxable person who has obtained the VAT number has to mention the VAT Registration Number in various documents such as VAT returns, Tax Invoice, Tax Credit Note and in all other documents as prescribed by the UAE VAT LAW and Executive Regulations.

For a better understanding about VAT registration number and to know the usage of VAT Number, we are listing down a few short FAQs on VAT registration number :

How to get a VAT Registration Number ?

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

Who will the FTA issue the VAT Registration Number ?

The Federal Tax Authority of UAE will issue VAT number after successful verification of your registration application.

VAT Registration Number consists of how many digits ?

It is expected to have 15 digits.

In case, a taxable person wishes to join a tax group, will a VAT Number be issued to him ?

Yes, if a taxable person is already registered with FTA, he will be in possession of VAT registration number, using which he can join the tax group. If not, he must submit the VAT registration form and on submitting, a Tax Identification Number (TIN) will be issued. Using TIN, he can join the tax group. Remember, a TIN is not a valid TRN, it is a number issued by the FTA for tax identification purposes only.

Is it mandatory for the registrant to mention the VAT Number in VAT returns ?

Yes, it is mandatory for a registrant to mention his VAT number in all his returns. Only through the VAT number, the authority be able to identify the taxable person.

What are the documents in which the Registrant is required to mention the VAT Number ?

It is mandatory to mention the VAT number in the following documents :

  • VAT Return
  • Tax Invoice
  • Tax Credit Note
  • All other documents as prescribed by the UAE VAT regulations

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