UAE TRN Verification & EmaraTax Complete Guide 2026

What is a UAE TRN number?

A Tax Registration Number (TRN) is a 15-digit unique identifier assigned by the UAE Federal Tax Authority (FTA) to every business that registers for VAT in the UAE.

The TRN format is: 100-XXXX-XXXX-XXXXX.

Businesses with UAE taxable supplies or imports exceeding AED 375,000 per year must register for VAT and obtain a TRN. Voluntary registration is available for businesses exceeding AED 187,500. Once registered, the TRN appears on all VAT invoices issued by that business.

A valid TRN on a supplier's invoice is required for your business to claim input VAT. If a supplier quotes a fake or invalid TRN, you cannot recover that VAT — making TRN verification essential before processing large supplier invoices.

How to verify a UAE TRN number online

The FTA provides a free public TRN verification tool on its portal. No login or account is required.

1. 1

   Go to the FTA TRN verification page

   Navigate to eservices.tax.gov.ae. On the homepage, look for 'TRN Verification' under Public Services, or access it directly via the search function.

2. 2

   Enter the TRN

   Type the 15-digit TRN number exactly as it appears on the invoice. Include any leading zeros. The FTA format is 100-XXXX-XXXX-XXXXX but the portal also accepts the number without hyphens.

3. 3

   Enter the security CAPTCHA

   Complete the image CAPTCHA displayed on the verification page.

4. 4

   View verification result

   If the TRN is valid, the portal returns the registered business name and the TRN status (active or inactive). If it returns 'no results', the TRN is invalid or has been deregistered.

TRN verification is particularly important when:

• Working with a new supplier for the first time before processing a large VAT invoice • Auditing your purchase ledger for input VAT claims • Checking that a business claiming to be VAT-registered is actually registered • Verifying that a supplier's TRN matches the legal entity you are contracting with (not just a trading name)

If a supplier TRN comes back invalid, do not claim input VAT on that invoice. Contact the supplier to resolve the discrepancy before payment.

What is EmaraTax?

EmaraTax is the UAE Federal Tax Authority's integrated tax portal, replacing the older FTA eServices platform. All VAT and corporate tax interactions with the FTA now happen through EmaraTax.

Through EmaraTax, UAE businesses can: register for VAT, file VAT returns, pay VAT liabilities, apply for VAT refunds, register for UAE Corporate Tax, file corporate tax returns, update business profile details, apply for tax group status, and manage deregistration.

EmaraTax went live in 2022 and became the sole FTA tax portal by 2023. The previous login at eservices.tax.gov.ae now redirects to EmaraTax.

EmaraTax login

EmaraTax login works via UAE PASS or registered username and password.

• Browser: go to eservices.tax.gov.ae — this redirects to the EmaraTax portal
• UAE PASS login: select 'Login with UAE PASS' and authenticate via the UAE PASS app on your phone — no separate EmaraTax password needed
• Username and password: enter the email address and password registered with the FTA; this is the legacy login method for accounts set up before UAE PASS integration
• First-time users: register on EmaraTax using your Emirates ID (for individuals) or trade licence number (for businesses) and UAE mobile number for OTP
• Forgotten password: use the 'Forgot Password' link and verify via your registered mobile OTP

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EmaraTax login with UAE PASS is faster and more secure than the username/password method. Set it up the first time you log in to avoid issues at filing deadline.

VAT registration on EmaraTax: when UAE companies must register

VAT registration is mandatory once your taxable supplies or imports exceed AED 375,000 in any consecutive 12-month period.

Most UAE free zone companies register for VAT voluntarily on formation, even below the threshold. Voluntary registration allows the company to claim input VAT on setup costs, rent, and operating expenses — which can be significant in the first year.

StrataLink advises on whether voluntary VAT registration makes sense for your specific company structure and activity type.

Corporate Tax registration on EmaraTax

UAE Corporate Tax (CT) at 9% on taxable income above AED 375,000 applies to all UAE businesses, including free zone companies, from financial years beginning on or after 1 June 2023.

All UAE businesses must register for Corporate Tax on EmaraTax, regardless of whether they are liable for CT or whether they qualify for the 0% free zone rate. Failure to register is a FTA violation.

To register for CT on EmaraTax:

1. Log in to EmaraTax 2. Go to 'Corporate Tax' from your dashboard 3. Select 'Register for Corporate Tax' 4. Enter your trade licence details, financial year end date, and group structure (if applicable) 5. Submit — the FTA issues a Corporate Tax Registration Number (CTRN) within a few business days

FTA contact number and customer care

If you cannot resolve an EmaraTax issue online, contact the FTA directly.

Common EmaraTax issues and fixes

These are the most frequently reported EmaraTax problems:

• Cannot log in with UAE PASS: ensure UAE PASS app is updated and linked to the same Emirates ID registered with the FTA. Re-link via UAE PASS app if needed.
• TRN not found on verification: check for leading zeros in the TRN and try without hyphens. If the business recently deregistered for VAT, the TRN will no longer appear as active.
• VAT return shows 'Nil' unexpectedly: check that your accounting software is sending the return data in the correct EmaraTax XML format. Manual entry is available as fallback.
• Corporate Tax registration rejected: the FTA rejects CT registration if the trade licence is expired. Renew the licence first, then re-apply.
• Payment not reflected: FTA payment processing can take 1–2 business days. If payment is not reflected after 48 hours, raise a ticket via EmaraTax with the payment confirmation reference.

For new UAE company owners: FTA setup checklist

When StrataLink forms your UAE company, FTA setup is a key step in the post-formation process. The checklist below covers what every new UAE company should complete within the first 60 days of formation.

1. Register on EmaraTax with your trade licence number and Emirates ID
2. Apply for VAT registration (voluntary or mandatory depending on revenue forecast)
3. Register for Corporate Tax — mandatory for all UAE businesses regardless of CT liability
4. Confirm your financial year end date on EmaraTax (this determines your CT return filing deadline)
5. Set up accounting software integrated with EmaraTax (Zoho Books, QuickBooks, or Xero all support direct FTA filing)
6. Add your TRN to all company invoices and customer-facing documents
7. Verify TRN is live on the FTA public verification portal before issuing the first VAT invoice