TRN (Tax Registration Number) Registration in the UAE
Since 2018, the United Arab Emirates has implemented a Value Added Tax (VAT) system. For legal operations, every company must register with the Federal Tax Authority (FTA) and obtain a TRN — Tax Registration Number. TRN is required for issuing VAT invoices, filing returns, claiming tax refunds, and ensuring compliance with banks and government authorities.
When is TRN registration mandatory?
- If turnover exceeds AED 375,000 (≈ USD 100,000) in the past 12 months — mandatory registration.
- If turnover exceeds AED 187,500 — **voluntary registration** (recommended for startups and growing businesses).
- For non-residents providing services within the UAE.
- For companies engaged in import-export activities.
Penalties for not having TRN
Violation | Penalty |
Failure to register when above threshold | from AED 10,000 |
Late TRN application | from AED 5,000 |
Failure to file VAT return | from AED 2,000 for the first, up to AED 5,000 for repeat cases |
Errors in return / underreporting tax | from 50% of the tax amount |
MIRAD’s TRN Registration Services
- Turnover analysis and determination of registration need.
- TRN registration via the FTA portal.
- Preparation of supporting documents (license, statements, contracts).
- Updating tax account when company details change.
- Deregistration support when liquidating or falling below threshold.
- Advisory on VAT refunds for exports and purchases.
- Preparation and filing of quarterly VAT returns.
- Support during FTA audits and requests.
Want to register TRN quickly and avoid penalties?
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Why does a company need TRN?
- Without TRN, invoices with VAT cannot be legally issued.
- TRN is a mandatory requirement of banks and counterparties.
- No registration = penalties and compliance blockage.
- TRN gives the right to reclaim paid VAT on expenses and imports.
HowTo: How to register TRN in the UAE
- Register on the FTA online portal.
- Complete the TRN registration form.
- Upload supporting documents (license, MOA, shareholders’ passports, bank statements).
- Indicate expected turnover and business activity.
- Confirm data and wait for FTA review.
- Receive TRN and use it in invoices and returns.
Why MIRAD
- Over 300 successfully registered companies.
- Deep expertise in VAT and FTA compliance.
- Direct interaction with the FTA — no intermediaries.
- Tailored tax model for your business.
- Full support: from registration to filing returns.
FAQ: TRN in the UAE
❓ Do I need to register if my company has zero revenue?
✅ No, but voluntary registration from AED 187,500 is possible to reclaim VAT.
❓ Can VAT be refunded without TRN?
❌ No. Only companies with TRN can reclaim tax on expenses.
❓ How long does it take to obtain TRN?
✅ Usually 5–10 business days with correctly submitted documents.
❓ Can TRN be cancelled?
✅ Yes, if the company is liquidated or no longer meets the threshold.
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