Applying for Tax Registration Number and e-Invoicing in UAE

The UAE’s shift toward a digitally compliant tax ecosystem has made it essential for businesses, both new and established, to stay on top of regulatory requirements. With the introduction of VAT and the gradual rollout of e-invoicing, companies must now adopt structured systems to meet compliance mandates.

Registering for a Tax Registration Number (TRN) is one of the first steps in becoming tax-compliant. Without a TRN, you cannot legally charge VAT, file returns, or claim input tax credits. Similarly, e-invoicing is no longer a ‘nice-to-have’; it’s becoming a government-backed standard to improve transparency, automate compliance, and reduce fraud.

In this blog, we’ll walk you through everything you need to know about applying for a TRN and setting up e-invoicing in the UAE. You’ll learn who needs to register, how to do it, the documentation required, common mistakes to avoid, and how tools like Alaan help you stay effortlessly compliant.

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Understanding the Tax Registration Number (TRN)

A Tax Registration Number (TRN) is a unique 15-digit identifier issued by the UAE Federal Tax Authority (FTA) to businesses registered for Value Added Tax (VAT) or Corporate Tax. It functions as your official tax identity and is mandatory for interacting with the FTA, whether you’re filing returns, issuing tax invoices, or claiming input tax.

Who Needs a TRN?

You must register for a TRN if your business:

• Exceeds the VAT threshold: If your taxable turnover in the past 12 months, or the upcoming 30 days, exceeds AED 375,000.
• Is subject to Corporate Tax: All Taxable Persons, including UAE-resident businesses (excluding exempt entities), are required to register for Corporate Tax with the FTA, regardless of their income level.
• Intends to charge or claim VAT: You can’t legally issue VAT-inclusive invoices or recover input VAT without a TRN.
• Imports goods/services into the UAE: For customs clearance and tax reporting, having a TRN is essential.
• Voluntary registration: A business may choose to register for VAT voluntarily if the total value of its taxable supplies and imports in the UAE exceeds AED 187,500, either in the past 12 months or expected to in the next 30 days.

Why It Matters

Having a TRN ensures you:

• Stay compliant with UAE tax laws.
• Can legally issue tax invoices and collect VAT.
• Avoid administrative penalties for non-compliance.
• Gain credibility with partners and clients.

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What Documents are Required to Get TRN in UAE?

Applying for a Tax Registration Number (TRN) in the UAE requires you to submit several documents to the Federal Tax Authority (FTA).

These documents ensure that your business meets the eligibility criteria and complies with VAT registration requirements. Preparing these in advance can simplify the application process and reduce delays.

Here’s a list of documents you need to provide:

• Trade license: A valid trade license for your business, showing its legal operation in the UAE.
• Memorandum of Association (MoA): This document outlines your company’s structure and operational guidelines.
• Emirates ID and passport copies: Copies of the Emirates ID and passports of all shareholders and the business manager.
• Turnover declaration: A signed letter or supporting documents showing your company’s turnover for the last 12 months.
• Bank account details: Information about your company’s UAE bank account, including the IBAN and bank name.
• Income statement: A financial statement showing your company’s revenue for the past year.
• Invoices: Sample invoices from suppliers and customers to verify business activity.
• Import/export declarations: If applicable, records of goods traded across UAE borders.
• Company contact information: Your business address, phone number, and email for communication with the FTA.

Submitting complete and accurate documents is crucial for a successful TRN application. Missing or incorrect documents can lead to delays or even rejections.

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How To Apply for a Tax Registration Number (TRN) in the UAE

Applying for a Tax Registration Number (TRN) in the UAE is a straightforward process if you follow the steps carefully.

The Federal Tax Authority (FTA) provides the EmaraTax portal for businesses to complete their VAT registration and obtain their TRN.

Here’s a simple step-by-step guide to help you through the process:

Step 1: Sign Up on the EmaraTax Portal

1. Visit the official EmaraTax website.
2. Click on the "Sign Up" button to create a new account.
3. Fill in your details, including your email address and contact information.
4. If you have a UAE Pass, you can use it to sign up faster.
5. Check your email for a verification link and click on it to complete the sign-up process.
6. Once your account is created and verified, you can log in to access the VAT registration section.
7. Once logged in, navigate to the dashboard, where you’ll see various tax services.
8. Select the VAT Registration option to begin the process.

Step 2: Start the VAT Registration Application

1. Review the VAT registration guide on the EmaraTax portal to ensure your business meets the eligibility criteria.
2. Verify that your documents, including trade license details, financial records, and Emirates ID copies, are ready.
3. Now, go to the VAT Registration section on your EmaraTax dashboard to begin your application process.

Step 3: Provide Business and Financial Details

1. Fill in the required information, including:
   
   • Applicant Details: Specify if you are registering as a legal or natural person and provide your trade license and legal structure details.
   • Contact Details: Enter your business address, email, and phone number.
   • Financial Details: Input your turnover figures for the last 12 months and expected revenue for the next 30 days. Attach supporting documents like financial statements.
   • Banking Details: Provide your UAE bank account information, including the IBAN and account holder's name.
2. Upload all necessary documents in accepted formats (PDF, JPG, PNG) ensuring each file is within the 2 MB size limit.

Taking time to complete the form accurately reduces the chances of errors or delays during the approval process.

Step 4: Review Your Application for Accuracy

1. Carefully review all the information you have entered in the VAT registration form.
2. Double-check uploaded documents to ensure they are correct, complete, and meet the FTA’s requirements.
3. Tick the declaration box to confirm that the information provided is accurate and that your business complies with VAT regulations.

This step is crucial to avoid rejections or requests for additional information, which could delay the approval process.

Step 5: Submit Your Application to the FTA

1. Once you have reviewed and declared your information, click the "Submit" button on the EmaraTax portal.
2. The Federal Tax Authority (FTA) will receive your application for review.
3. You will receive a confirmation notification acknowledging the submission.

After submission, the FTA typically processes applications within 20 business days, but it may take longer if additional details or documents are required. Ensure you monitor your EmaraTax account and email for updates or requests from the FTA.

Once you’ve completed your TRN application on the EmaraTax portal, this number will be tied to all future VAT filings and e-invoicing. So, if you're wondering how to get a tax invoice number via e-filing, this TRN registration is the first and most essential step.

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Introduction to E-Invoicing in UAE

The UAE is advancing towards a fully digital tax ecosystem, and e-invoicing is a pivotal component of this transformation. Many businesses ask how to get a tax invoice number through e-filing, especially as the FTA now requires VAT-registered companies to issue invoices in a structured digital format linked to their TRN.

The Federal Tax Authority (FTA) has announced a phased rollout of mandatory e-invoicing, starting with large businesses and expanding to cover all taxable entities by July 2026. 

This initiative aims to enhance tax compliance, reduce administrative burdens, and align with international best practices.

What Is E-Invoicing?

E-invoicing involves generating, issuing, and storing invoices in a structured electronic format. Unlike traditional paper invoices, e-invoices are created using standardised digital formats, ensuring seamless integration with accounting systems and real-time reporting to tax authorities.

UAE’s E-Invoicing Mandate: Key Dates

• July 2023: The UAE Ministry of Finance announced the e-invoicing initiative, outlining plans for a phased implementation.
• July 2026: Mandatory e-invoicing will be enforced for all B2B and B2G transactions across the UAE.

Why E-Invoicing Matters

Implementing e-invoicing offers several benefits:

• Enhanced compliance: Real-time data sharing with the FTA ensures accurate VAT reporting and reduces the risk of errors.
• Operational efficiency: Automated invoice processing minimises manual tasks, leading to faster transaction cycles and reduced administrative costs.
• Environmental impact: Reducing paper usage aligns with the UAE’s sustainability goals and commitment to a digital economy.

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Key Requirements for E-Invoicing Compliance in the UAE

To comply with the upcoming e-invoicing mandate in the UAE, businesses must ensure that their invoicing systems and processes meet the technical and regulatory standards set by the Federal Tax Authority (FTA). Here's what you need to prepare:

1. Structured Digital Format 

As mandated by the FTA, invoices must be issued and stored in a machine-readable format like XML or JSON and should adhere to structured data standards such as UBL (Universal Business Language) or PINT (Peppol Invoice Standard). Scanned PDFs or paper-based invoices do not meet e-invoicing compliance requirements.

2. Valid Tax Registration Number (TRN)

Your business must be registered with the FTA and hold a valid TRN to participate in the e-invoicing system. This ensures all invoices are correctly linked to your tax profile.

3. Digital Signature Integration

E-invoices must include a digital signature certificate issued by a certified authority. This ensures the authenticity and integrity of the invoice.

4. Real-Time Reporting Capabilities

Your invoicing software must be able to communicate with the FTA’s e-invoicing platform via an API, allowing for real-time submission and validation of invoices.

5. Archival & Audit Compliance

Businesses are required to store e-invoices for a minimum of 5 years and ensure they are retrievable for audits or compliance checks. Cloud-based systems must meet FTA-approved data security standards.

6. Compatible E-Invoicing System

Your accounting or ERP system must be capable of:

• Generating FTA-compliant invoices.
• Automatically applying VAT rules.
• Submitting invoices in real-time.
• Integrating with your expense management platform.

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Common Mistakes to Avoid During TRN Registration and E-Invoicing Compliance

Even with the right intentions, many businesses make costly errors when applying for a Tax Registration Number or setting up for e-invoicing. Avoiding these mistakes can save you time, penalties, and compliance headaches.

1. Incomplete or Incorrect Business Information

Providing outdated or inconsistent information during TRN registration, like mismatched trade license numbers or company names, can lead to delays or rejection. Always double-check all details before submission.

2. Delaying TRN Registration

Operating a taxable business without a TRN is a violation. Many SMEs postpone the application until it’s urgent, risking non-compliance penalties. Apply as soon as you're required to register under UAE tax law.

3. Using Non-Compliant Invoicing Tools

Relying on generic or outdated invoicing software that doesn’t support FTA-approved formats (like XML or UBL) can result in rejected invoices. Ensure your tools are e-invoicing ready and compliant with FTA guidelines.

4. Ignoring Digital Signature Requirements

Businesses must include digital signatures from Phase 2 (Integration Phase) of e-invoicing. Failing to integrate certified digital certificates can lead to audit flags and non-compliance penalties.

5. Manual Invoice Entry and Delayed Submission

Manually generating and submitting invoices increases the risk of errors, duplicates, and late filings. E-invoicing systems should be integrated with your accounting software for real-time reporting.

6. Not Knowing How to Get a Tax Invoice Number via E-Filing

Many new businesses delay invoicing because they’re unsure how to get a tax invoice number through e-filing. The process is simple: obtain a TRN and ensure your invoicing system is FTA-compliant, and your tax invoice numbers will be generated automatically with each digital invoice.

7. Failing to Archive Invoices Correctly

E-invoices must be securely stored for at least 5 years. Not having a proper backup or audit trail could result in penalties during tax inspections.

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How Alaan Simplifies TRN Compliance and E-Invoicing

Staying compliant with UAE tax regulations doesn’t have to mean juggling spreadsheets, manual uploads, or last-minute scrambling before filing deadlines. At Alaan, we’ve built automation into every step so you can stay compliant effortlessly while focusing on what matters most: growing your business.

1. Real-time expense and invoice tracking: Our corporate cards automatically capture and categorise every transaction, tagging them with VAT codes for accurate filing. No more guessing or chasing receipts.
   
   
2. Seamless TRN verification: Alaan verifies Tax Registration Numbers (TRNs) at the point of transaction. You get instant validation, reducing invoice rejections and compliance risks.
   
   
3. Effortless VAT compliance: Every invoice generated through Alaan includes the necessary VAT fields, compliant formats, and audit trail documentation, making tax season stress-free.
   
   
4. Archive and retrieve with ease: Invoices are stored securely in your Alaan dashboard for the mandatory 5-year retention period. You can retrieve, export, or audit them anytime, within seconds.

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Conclusion

As the UAE strengthens its tax infrastructure through mandatory TRN registration and e-invoicing phases, compliance is no longer optional; it’s a business necessity. From avoiding costly penalties to maintaining seamless audit trails, staying updated on TRN and e-invoicing requirements is critical for every UAE-based business.

Whether you're applying for a Tax Registration Number or preparing for Phase 2 of the e-invoicing rollout, early adoption and accurate systems will put you ahead of the curve. And you don’t have to do it alone.

At Alaan, we help simplify tax compliance by automating TRN validation, generating FTA-compliant invoices, and integrating with your accounting systems. Our corporate cards and expense management platform are built to keep your business audit-ready, without the headaches.

Book a free demo today and let us help you streamline tax operations with confidence and compliance.