A Tax Registration Number (TRN) is the unique number the Federal Tax Authority (FTA) gives to every business registered for tax in the UAE. If a supplier charges you VAT, their TRN should appear on the tax invoice. Checking that the TRN is genuine takes less than a minute and protects your business from paying, and trying to recover, VAT that was never properly charged.

This guide explains what a TRN is, why you should verify it, and how to check it on the FTA website.

What Is a TRN?

A TRN is a 15-digit number issued by the FTA when a business registers for VAT or Corporate Tax. It identifies the business in all its dealings with the FTA. A VAT-registered business must show its TRN on its tax invoices.

You can find your own TRN on your registration certificate in your EmaraTax account.

Why You Should Verify a Supplier's TRN

  • To protect your input tax recovery. To recover VAT on purchases, you generally need a valid tax invoice from a VAT-registered supplier. If the supplier is not registered, the VAT they charged may not be recoverable.
  • To avoid paying VAT you should not pay. Only VAT-registered businesses can charge VAT. A supplier without a valid TRN should not be adding VAT to your invoice.
  • To keep clean records. Correct supplier TRNs make your VAT returns more accurate and are increasingly important with e-invoicing coming in 2027.

How to Verify a TRN on the FTA Website

The FTA provides a free TRN/TIN verification tool on its website.

  1. Go to the FTA website at tax.gov.ae.
  2. Open "TRN/TIN verification". You will find it in the quick links on the home page.
  3. Enter the 15-digit TRN from the supplier's invoice, and complete any security check shown.
  4. Check the result. If the TRN is valid, the result shows details of the registered business, such as its name. Make sure they match the supplier on your invoice.

No login is needed, and the check is free.

What If the TRN Is Not Valid?

  1. Check for typing errors. Re-enter the number carefully, digit by digit.
  2. Ask the supplier. Request their VAT registration certificate or a corrected invoice.
  3. Hold off on recovery. Don't claim the VAT on that invoice in your return until the TRN is confirmed.
  4. Get advice if needed. If a supplier keeps charging VAT without a valid TRN, speak to a tax adviser.

Good Habits for Your Business

  • Verify the TRN of every new supplier before the first payment.
  • Save the TRN in your accounting system's supplier record.
  • Re-check suppliers from time to time, as registrations can be cancelled.
  • Make sure your own TRN appears correctly on every invoice you issue.

Read our guides on VAT registration, filing VAT returns and e-invoicing.

Frequently Asked Questions

How many digits does a UAE TRN have?

A UAE TRN has 15 digits.

Is TRN verification free?

Yes. The FTA's TRN/TIN verification tool is free and doesn't need a login.

Where can I find my own TRN?

On your VAT or Corporate Tax registration certificate, available in your EmaraTax account.

Can I recover VAT from a supplier without a valid TRN?

Generally not. Input tax recovery normally requires a valid tax invoice from a VAT-registered supplier. Check the supplier's registration before claiming.

Note: This article provides general information only and is not tax advice. Confirm the current requirements with the Federal Tax Authority or a qualified tax professional.