UAE e-Invoicing: Tax Registration Identifiers & Requirements

The United Arab Emirates (UAE) will implement a mandatory e-invoicing system for B2B and B2G transactions starting in July 2026. 

This would require sellers to generate all invoices in a specific standardized format for every transaction. The supplier would provide all the necessary details for the invoice while generating an e-invoice.

A critical component of this system is the proper use of tax registration identifiers, which ensure compliance and facilitate accurate reporting to tax authorities. This blog will provide detailed information on the various tax registration identifiers required for UAE e-invoicing.

Why TRN is Essential for E-Invoices

Tax registration numbers are not just identifiers of the businesses but also help maintain the accuracy and validity of the generated e-invoice. Here are some reasons why TRN numbers are essential

1. Verification of VAT Registration: The TRN confirms businesses can charge VAT on taxable supplies. 
2. Facilitating Tax Reporting: The TRN enables accurate reporting of VAT collected and paid, ensuring that businesses comply with their tax obligations. It helps link transactional data with the FTA’s records during audits or reconciliations.
3. Mandatory Inclusion on Tax Invoices: For an e-invoice to be valid, it must include both the seller’s and buyer’s TRNs (if applicable). This is particularly important for B2B transactions where both parties are VAT-registered.
4. Cross-Border Transactions: In cases of exports or free trade zone supplies, the TRN helps identify whether transactions qualify for zero-rated VAT treatment.

Primary Tax Registration Identifiers

The Tax Identification Number (TIN) and Tax Registration Number (TRN) are two distinct identifiers used for tax purposes in the UAE. 

Tax Registration Number (TRN): The Tax Registration Number is a fundamental identifier in the UAE's tax system and plays a crucial role in e-invoicing:

• A unique 15-digit alphanumeric number assigned by the UAE Federal Tax Authority (FTA) to businesses and individuals registered for VAT
• Essential for VAT compliance, invoicing, and tax filing
• Must be included on tax invoices to verify a business's status to collect and remit VAT
• Used for financial transaction tracing, providing transparency and accountability
• Enables registered businesses to claim refunds from paying VAT on purchases

Tax Identification Number (TIN): The TIN serves as a key business identifier within the e-invoicing framework:

• Comprises the first 10 digits of the Tax Registration Number (TRN).
• Used as the primary business identifier for e-invoicing transactions.
• Essential for B2B transactions regardless of VAT and Corporate Tax registration status.
• All business customers with a TIN fall within the scope of mandatory e-invoicing.

UAE e-Invoicing Tax Registration Identifiers

Here’s an easy-to-understand table of the key tax IDs required for e-invoicing in the UAE:

Registration Requirements and Eligibility

There are two types of VAT registration that businesses in UAE could do to obtain Tax Registration Identification Identifier

Mandatory VAT Registration: Businesses must register for VAT and obtain a TRN if they meet either of the following criteria:

• UAE-resident businesses making taxable supplies in the UAE where the value exceeded AED 375,000 in the last 12 months or is expected to exceed this threshold in the next 30 days
• Non-UAE-resident businesses making taxable supplies in the UAE must register regardless of the value of taxable supplies and imports, where there is no other person obligated to pay the due tax

Voluntary VAT Registration: Businesses may voluntarily register for VAT if:

• The value of their taxable supplies and imports, or taxable expenses, exceeded AED 187,500 in the last 12 months or is expected to exceed this threshold in the next 30 days

Required Documentation for TRN Application

To obtain a TRN, businesses must submit the following documents to the Federal Tax Authority:

• Valid trade license
• Passport copy of the business owner
• Emirates ID (for UAE residents)
• Financial report showing monthly taxable supplies for the previous 12 months
• Proof of the authorized manager/signatory's right to sign documents
• Additional supporting financial documents (invoices, contracts, etc.) as required

Conclusion

The proper use of tax registration identifiers is crucial for compliance with the UAE's upcoming e-invoicing mandate. Businesses operating in the UAE should ensure they have valid TRNs and understand how these identifiers will be used within the new e-invoicing framework. As the July 2026 implementation date approaches, businesses should work with Accredited Service Providers to ensure their systems are properly configured to include all required identifiers in their electronic invoices.

The UAE Ministry of Finance continues to release updates on the e-invoicing framework, and businesses should stay informed about any changes to identifier requirements through the official MoF and FTA websites.