The UAE does not issue a general tax number to everyone automatically. For a business, the tax number is the TRN (Tax Registration Number), the 15-digit number the Federal Tax Authority (FTA) issues when it registers you for VAT or for corporate tax. For electronic invoicing, the Ministry of Finance defines your TIN (Tax Identification Number) as the first 10 digits of that TRN.

On CRS forms, the tax residence declarations banks collect under the Common Reporting Standard, the UAE’s January 2021 entry with the OECD (Organisation for Economic Co-operation and Development) says the UAE does not issue TINs. A company with no TRN yet gets one through corporate tax registration.

Key takeaways (rules checked 27 October 2026)

  • The FTA issues a VAT TRN on VAT registration and a Corporate Tax Registration Number on corporate tax registration, which the FTA lists as free of charge; the Ministry of Finance’s guidelines call these tax-type-specific TRNs.
  • For e-invoicing, your TIN is the first 10 digits of the 15-digit TRN the FTA issued you for any tax type (Ministry of Finance guidelines, version 2.0, 26 October 2026).
  • On a CRS form, the UAE’s OECD entry (January 2021) says the UAE does not issue TINs. The Ministry of Finance’s circular for banks in the UAE treats a form without a TIN as valid only where the country does not issue TINs or the holder gives a reasonable and verifiable explanation.
  • On an e-invoice, a VAT-registered seller enters its 15-digit VAT TRN, and a seller not registered for VAT enters its 10-digit TIN; a corporate tax TRN never goes in the VAT field.
  • Corporate tax registration is included in every First Idea package from Standard upward. Standard costs AED 23,136 at Meydan or AED 23,436 at IFZA for the company and one residence visa, as of October 2026.

By First Idea Consultant. Reviewed by Amir Aslam, Founder. Updated October 2026.

WhatsApp Amir: a corporate tax TRN for my company

Which number is right depends on who is asking: the FTA, your e-invoicing provider or a bank. This guide separates the three meanings, using the Ministry of Finance, FTA and OECD texts as they stood on 27 October 2026.

Is a TRN the same as a TIN in the UAE?

A TRN and a TIN are not the same thing in the UAE, but they are linked: the TRN is the 15-digit number the FTA issues for a tax registration, and the e-invoicing TIN is its first 10 digits. The Ministry of Finance’s e-invoicing guidelines (version 2.0, 26 October 2026) define a TRN as a unique number the FTA issues to each person registered for tax, and the TIN as a unique 10-digit identifier. The FTA calls the corporate tax number a Corporate Tax Registration Number; the Ministry’s guidelines call it a Corporate Tax TRN.

UAE tax numbers and what each one is for, checked 27 October 2026
Number Who issues it, and when Digits What it is used for Source
VAT TRN The FTA, when it approves a VAT registration 15 VAT returns and tax invoices; the seller VAT identifier on an e-invoice FTA VAT registration page (updated 19 August 2026); Ministry of Finance e-invoicing guidelines, version 2.0
Corporate tax TRN (Corporate Tax Registration Number) The FTA, when it approves a corporate tax registration 15 (the Ministry’s guidelines describe the TRN as 15 digits) Corporate tax registration and filings with the FTA. It does not go in the VAT identifier field of an e-invoice FTA corporate tax registration page (updated 26 October 2026); Ministry of Finance e-invoicing guidelines, version 2.0
E-invoicing TIN Assigned by the FTA as part of any tax registration; the situations table below covers a person with none 10 Your participant identifier on the e-invoicing network (0235 followed by the TIN), the seller tax field when you are not VAT-registered, and the buyer identifier for UAE buyers Ministry of Finance e-invoicing guidelines, version 2.0, 26 October 2026
A TIN for CRS forms The UAE’s OECD entry (January 2021) says the UAE does not issue TINs; no later CRS text read on 27 October 2026 says otherwise None given The tax residence section of a bank’s CRS self-certification OECD information sheet for the United Arab Emirates, January 2021

The two official meanings of TIN answer different questions. The OECD sheet is the UAE’s TIN information sheet on the OECD website, dated January 2021, and the OECD’s TIN portal (last updated 18 May 2026, checked 27 October 2026) still links to it for the United Arab Emirates. The sheet was written before the Corporate Tax Decree-Law of 2022 and before e-invoicing, and it says the UAE’s tax residency certificates carry no TIN.

The Ministry’s guidelines define the TIN for e-invoicing only, and they do not mention CRS. If the corporate tax and VAT profiles of the same company show different TINs, the guidelines say the company may contact the FTA through its Paid Clarifications service. On its website the FTA offers a Private Tax Clarifications Request (page updated 17 September 2026, checked 27 October 2026). It is a paid application for the FTA’s clarification on a tax question that stays uncertain after you have read the relevant laws, regulations and published guidance.

Is corporate tax registration included in a First Idea package?

Corporate tax registration, the step that gives a company its corporate tax TRN, is included in First Idea’s Standard and Premium packages at Meydan and IFZA, as of October 2026. Basic, the package without a visa, does not include it. Meydan and IFZA are separate packages, so read one column.

First Idea Consultant packages and corporate tax registration, as of October 2026
Package What it covers Corporate tax registration Meydan IFZA
Basic Licence, memorandum of association (MOA), flexi-office address and certificate of registration; no visa Not included AED 12,500 AED 12,900
Standard Basic plus one residence visa, establishment card, medical, Emirates ID and corporate tax registration Included AED 23,136 AED 23,436
Premium Company, one residence visa and business bank account opening assistance Included AED 28,136 AED 28,436

Premium is company, one residence visa and business bank account opening assistance: AED 28,136 at Meydan or AED 28,436 at IFZA. KYC, short for know your customer, is the bank’s own check on the company, its owners and the source of funds. Bank account opening is subject to each bank’s KYC, compliance review and final approval. We prepare the file, pre-check it against the bank’s requirements, and if one bank declines we apply to the next.

0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward. The corporate tax rates match the u.ae corporate tax page (updated 30 March 2026, checked 27 October 2026).

The FTA lists corporate tax registration as free of charge (checked 27 October 2026). Registering a company set up elsewhere has no First Idea package price. Send your business activity and visa count on WhatsApp and you get an itemised written quote. If the company already exists, add its trade licence to the message.

The line-by-line breakdown of each package is on our business setup cost in Dubai page. Each zone has its own guide: Meydan free zone and IFZA free zone.

Who has a UAE tax number?

A person or company in the UAE holds an FTA tax number only after registering with the FTA: for a tax such as VAT or corporate tax or, under the e-invoicing rules, to obtain a TIN. The table sorts the common situations, from the FTA’s registration pages and the Ministry of Finance’s e-invoicing guidelines, checked 27 October 2026.

Who holds which FTA number, by situation, checked 27 October 2026
Your situation FTA number you hold What the official text says
A UAE company subject to corporate tax Corporate tax TRN, which also gives it an e-invoicing TIN All juridical persons subject to corporate tax register with the FTA and obtain a Corporate Tax Registration Number (FTA corporate tax registration page)
A business registered for VAT VAT TRN, 15 digits Registration is mandatory for a UAE business whose taxable supplies and imports exceed AED 375,000 over the past 12 months, or are expected to within the next 30 days, and voluntary where taxable supplies, imports or taxable expenses exceed AED 187,500 over the same periods (FTA VAT registration page)
A new free zone company not yet registered None yet It receives its Corporate Tax Registration Number when the FTA approves its registration; the FTA estimates 20 business days from a complete application (FTA corporate tax registration page)
An employee with only a salary None from the salary The FTA leaves salary out when it counts a natural person’s revenue for corporate tax registration
A natural person doing business, such as a freelancer or a sole establishment owner Corporate tax TRN once business revenue passes AED 1 million in a calendar year Salary, private investment income and real estate investment income are excluded from that revenue (FTA corporate tax registration page)
A person in e-invoicing scope not required to register for any tax A 10-digit TIN, obtained through EmaraTax Must register with the FTA to obtain a TIN (Ministry of Finance e-invoicing guidelines, version 2.0)
A member of a VAT tax group Its own TIN The first 10 digits of its own TRN, not of the group representative’s TRN (Ministry of Finance e-invoicing guidelines, version 2.0)

EmaraTax is the FTA’s online tax platform, where every registration in the table is made. Branches do not get a VAT TRN of their own: the FTA registers all of a company’s branches under one TRN, and all sole establishments owned by one natural person also share one. For corporate tax, the FTA says UAE branches of a UAE company do not register separately.

What goes in the TIN box on a CRS or foreign bank form?

For UAE tax residence, the official CRS texts name no UAE TIN for the TIN box: the UAE’s OECD entry says the UAE does not issue TINs. The Ministry of Finance’s circular for banks treats a form without a TIN as valid only for a country that does not issue them or with a reasonable and verifiable explanation. The CRS self-certification is the form on which you declare every country where you are tax resident.

The OECD’s information sheet for the United Arab Emirates, dated January 2021, says the UAE “does not issue Tax Identification Numbers”, so TINs are not issued automatically to individuals or entities. It adds that a VAT number may not be used in place of a TIN. The Ministry of Finance’s CRS circular on TIN guidance is written for banks and other reporting financial institutions in the UAE.

Close view of a hand writing with a pink pen on a blank sheet in a blue folder, with another person seated nearby, like an account holder filling in a bank form
A bank’s CRS form asks for a TIN for each country where you are tax resident, or a reason where no TIN is available. Photo: RDNE Stock project on Pexels

Where no TIN is given, the circular says the account holder must give one of three acceptable reasons, and the bank must check that the reason fits the rules of the declared country. Each reason is set out below as the Ministry states it.

Reasons for a missing TIN in the Ministry of Finance CRS circular, checked 27 October 2026
Reason When it applies
Reason A The country where the account holder is tax resident does not issue TINs to its residents
Reason B The account holder is otherwise unable to obtain a TIN or an equivalent number, and a clear explanation is recorded
Reason C No TIN is required, chosen only where the domestic law of that country does not require the TIN to be collected

The circular tells banks to check every form for completeness and for consistency with what else they hold on you. It names the OECD’s TIN information portal as their main reference for each country’s TIN format. A form that fails either check is rejected, and the bank asks for a new one, so the bank decides whether your form passes.

The circular does not say whether the UAE now issues TINs, and the OECD sheet predates corporate tax and e-invoicing. Neither text settles what a bank accepts for UAE residence, so read the bank’s own form instructions, or ask the bank what it accepts for UAE tax residence.

A CRS declaration is one of the forms UAE banks ask for when you open an account. The rest are in our guide to the documents to open a UAE bank account.

Which number goes on an e-invoice?

On a UAE e-invoice, a VAT-registered seller enters its 15-digit VAT TRN and a seller not registered for VAT enters its 10-digit TIN, according to the Ministry of Finance’s e-invoicing guidelines (version 2.0, 26 October 2026). An e-invoice is an invoice issued, sent and received through the UAE’s Electronic Invoicing System in a structured electronic format. The FTA says PDF, Word, image, scanned and emailed invoices are not e-invoices.

If you registered with the FTA for any tax type, the guidelines say you were assigned a TIN as part of that registration. A person in e-invoicing scope that is not required to register for any tax type must register with the FTA to obtain one.

Overhead view of two hands typing on a silver laptop on a grey desk with pencils, paper clips, a stapler and notepads, like someone entering a tax number into invoicing software
Your e-invoicing TIN also forms your participant identifier on the e-invoicing network: 0235 followed by its 10 digits. Photo: MART PRODUCTION on Pexels

The Ministry’s mandatory fields document (version 1.0, 23 February 2026), still listed on its e-invoicing page, says the TIN is the first 10 digits of a Corporate Tax TRN. The guidelines (version 2.0, 26 October 2026) use the TRN issued for any tax type, so the two Ministry documents differ on this point.

The mandatory fields document also asks sellers registered for a tax to give their TRN as the seller tax identifier. Appendix 6 of the guidelines limits the seller VAT field, IBT-031, to the VAT TRN and puts the 10-digit TIN in IBT-032 for sellers not registered for VAT. IBT numbers are field codes from PINT-AE, the technical specification that the Ministry’s guidelines say sets out the contents of an e-invoice. The table shows where each number goes and which document each row comes from.

Where each number goes on a UAE e-invoice, with the Ministry of Finance document for each row, checked 27 October 2026
Field on the e-invoice What goes in it
Seller VAT identifier (IBT-031) A VAT-registered seller’s 15-digit VAT TRN. A corporate tax TRN or any other tax-type TRN does not go here (guidelines version 2.0, appendix 6)
Seller tax registration identifier (IBT-032) A seller not registered for VAT enters its 10-digit TIN. This covers companies registered for corporate tax but not for VAT (guidelines version 2.0, appendix 6)
Seller electronic address The 10-digit TIN, with the fixed identifier 0235; together they form the seller’s participant identifier on the e-invoicing network (mandatory fields, version 1.0; guidelines version 2.0, section 3)
Buyer identifier (IBT-046), UAE buyer The buyer’s TIN, with the scheme identifier 0235, where the e-invoicing rules require the field (guidelines version 2.0, appendix 6)
Buyer identifier (IBT-046), buyer outside the UAE and outside the UAE e-invoicing system The customer’s foreign TIN or equivalent number, where available; the buyer’s electronic address is 9900000098 (guidelines version 2.0, appendix 6)
Seller legal registration identifier A number from an official registrar, typed as a trade licence, an Emirates ID, a passport or a Cabinet Decision. This is a separate field from the tax identifier (mandatory fields, version 1.0)

The Emirates ID number appears in the mandatory fields document only as a type of legal registration identifier, next to the trade licence and the passport. None of the Ministry’s e-invoicing documents we read calls it a TIN.

When do businesses have to start e-invoicing?

E-invoicing becomes mandatory in phases: businesses by annual revenue, on the dates in the FTA’s news release of 25 October 2026, and government entities on the dates in the Ministry of Finance guidelines (version 2.0, section 8.3). An accredited service provider (ASP) is a service provider that the Ministry of Finance has accredited to exchange e-invoices for you. The Ministry of Finance guidelines (version 2.0, section 8.4) also say a newly established person within the scope of e-invoicing must appoint an ASP and complete onboarding before issuing its first invoice, irrespective of its date of establishment.

Under the Ministry of Finance guidelines (version 2.0), supplies to natural persons who are not in business are outside e-invoicing. Since 1 July 2026, any business can choose to start voluntarily, whatever its revenue (Ministry of Finance guidelines).

E-invoicing deadlines, from the FTA’s news release of 25 October 2026 and the Ministry of Finance guidelines (version 2.0), checked 27 October 2026
Who Appoint an ASP by Implement e-invoicing by
A business subject to e-invoicing with annual revenue of AED 50 million or more 30 October 2026 1 January 2027
A business subject to e-invoicing with annual revenue below AED 50 million 31 March 2027 1 July 2027
A person newly established and within the scope of e-invoicing Before issuing its first invoice Before issuing its first invoice (guidelines version 2.0, section 8.4)
A government entity 31 March 2027 1 October 2027

How does a company get its TRN?

A company gets its corporate tax TRN by registering for corporate tax with the FTA on EmaraTax; the FTA lists the service as free of charge and estimates 20 business days from a complete application (checked 27 October 2026). The FTA’s corporate tax registration page sets out seven steps.

  1. Register and activate an EmaraTax account.
  2. Open the EmaraTax account dashboard.
  3. Create a new taxable person profile.
  4. Click “View” to open the taxable person account.
  5. Open the three-dot “Action” menu under Corporate Tax.
  6. Click “Register”.
  7. Complete the application and submit it for review.

The FTA’s website says its services are available only through UAE Pass (checked 27 October 2026). UAE Pass is the national digital identity login, which the UAE Government portal describes as a smartphone-based way to identify yourself to service providers in all emirates. For the application itself, the FTA asks for these documents, as PDF files of up to 15 MB each:

  • the certificate of incorporation, memorandum of association or partnership agreement, if available;
  • the commercial registration certificate, or another official document from the licensing authority;
  • the valid trade licence, with any branch licences;
  • the Emirates ID and passport of each owner holding more than 25%, and of the authorised signatories;
  • proof of the signatory’s authorisation.

VAT registration is a separate application on the same platform, and it gives a VAT TRN under the thresholds in the table above. How we handle the registration for a company we set up, and for one set up elsewhere, is on our corporate tax registration page. Registration deadlines and penalties are in our UAE corporate tax guide.

Example: a new Meydan company’s numbers

A new Meydan company that registers only for corporate tax holds one FTA number, its corporate tax TRN, and takes its e-invoicing TIN from that number. The case below shows where each number goes.

Example: you set up a company at Meydan on our Standard package, AED 23,136 as of October 2026 for the company and one residence visa, with corporate tax registration included. The company is not registered for VAT. The case is made up to show how the rules fit together; it is not a real client.

When the FTA approves the registration, the company receives its Corporate Tax Registration Number. To show the arithmetic we borrow the made-up seller TRN printed on the sample VAT tax invoice in the Ministry of Finance’s guidelines (section 12.1), 123456789012003, purely as a stand-in for the example company’s corporate tax number. Under the e-invoicing guidelines, the company’s TIN is then 1234567890, and its participant identifier is 0235 followed by 1234567890.

The example company’s numbers, using the made-up seller TRN from the Ministry of Finance’s sample VAT invoice as a stand-in, checked 27 October 2026
Where a number is asked for What the example company uses Source
Corporate tax filings with the FTA The corporate tax TRN, 123456789012003 FTA corporate tax registration page
An e-invoice issued while not VAT-registered The 10-digit TIN, 1234567890, in the seller tax registration field; the corporate tax TRN stays out of the VAT field Ministry of Finance e-invoicing guidelines, version 2.0
An e-invoice issued after a later VAT registration The 15-digit VAT TRN, in the seller VAT identifier field Ministry of Finance e-invoicing guidelines, version 2.0
A CRS self-certification at its bank What the bank’s form accepts; the OECD entry says the UAE does not issue TINs OECD information sheet, January 2021; Ministry of Finance CRS circular

If the company is within the scope of e-invoicing, the Ministry of Finance guidelines (version 2.0, section 8.4) say a newly established person must appoint an ASP and complete onboarding before issuing its first invoice, irrespective of its date of establishment. The FTA’s news release of 25 October 2026 gives 31 March 2027 and 1 July 2027 for businesses with annual revenue below AED 50 million and does not mention newly established businesses.

TIN number in the UAE: frequently asked questions

The answers below use the same official sources as the rest of this guide, checked 27 October 2026. Each answer names the publisher, because the Ministry of Finance, the FTA and the OECD use the term TIN differently.

What is a TIN number in the UAE?

In the UAE, TIN has two official meanings. For e-invoicing, the Ministry of Finance defines the TIN as a unique 10-digit identifier, the first 10 digits of the 15-digit TRN the FTA issues when it registers you for a tax (guidelines version 2.0, 26 October 2026). For CRS forms, the tax residence declarations banks collect, the UAE’s OECD entry (January 2021) says the UAE does not issue TINs.

Is the TRN the same as a TIN?

Not exactly. The TRN is the 15-digit number the FTA issues for a tax registration, and for e-invoicing the Ministry of Finance treats its first 10 digits as your TIN (guidelines version 2.0, 26 October 2026). For CRS forms, the OECD’s UAE entry (January 2021) says a VAT number may not be used in place of a TIN; the entry predates the corporate tax TRN and does not mention it.

How do I get a TIN number in the UAE?

You get one by registering with the FTA on EmaraTax, and the Ministry of Finance’s e-invoicing guidelines say a TIN is assigned as part of any FTA tax registration. A company registers for corporate tax and receives a Corporate Tax Registration Number, which the FTA lists as free of charge (checked 27 October 2026). A person in e-invoicing scope who is not required to register for any tax registers with the FTA to obtain a TIN. Corporate tax registration is included in every First Idea package from Standard upward, at Meydan and IFZA.

Do UAE residents have a tax identification number?

Not automatically. The UAE’s OECD entry (January 2021) says the UAE does not issue TINs, so they are not issued automatically to individuals or entities. A resident holds an FTA number only after registering for a tax such as VAT or corporate tax, or, under the Ministry of Finance’s e-invoicing rules, to obtain a TIN. For corporate tax, the FTA says a natural person registers once business revenue passes AED 1 million in a calendar year, with salary excluded (both checked 27 October 2026).

Which number is my TIN for UAE e-invoicing?

Your e-invoicing TIN is the first 10 digits of the TRN the FTA issued you, for any tax type, according to the Ministry of Finance’s e-invoicing guidelines (version 2.0, 26 October 2026). In a tax group it is the first 10 digits of your own TRN, not the representative’s. Your participant identifier is 0235 followed by those 10 digits. The Ministry’s mandatory fields document (version 1.0) says Corporate Tax TRN instead, so for a company registered only for corporate tax the two documents give the same number.

What do I write if a foreign bank asks for my UAE TIN?

No official text read for this page settles it, so start with the bank’s own form instructions. For UAE tax residence, the OECD’s UAE entry (January 2021) says the UAE does not issue TINs and that a VAT number may not be used in place of one. The Ministry of Finance’s CRS circular for banks in the UAE treats a form without a TIN as valid only where the country does not issue TINs or the holder gives a reasonable and verifiable explanation. A bank in the UAE must reject a form that fails the circular’s checks.

Is the VAT TRN the same as the corporate tax TRN?

No. They come from separate registrations: the FTA issues a TRN on VAT registration and a Corporate Tax Registration Number on corporate tax registration. The Ministry of Finance’s e-invoicing guidelines (version 2.0, 26 October 2026) say a corporate tax TRN does not go in the VAT identifier field of an e-invoice. The guidelines also cover the case where one company’s corporate tax and VAT profiles show different TINs.

Ask Amir about your company’s corporate tax TRN

To ask Amir about your company’s corporate tax TRN, send two things on WhatsApp: where the company is licensed, and whether it is already registered for corporate tax or VAT. We usually reply within a couple of hours.

WhatsApp Amir: a corporate tax TRN for my company

First Idea Consultant LLC, founded 2015, Office 812, ParkLane Tower, Park Regis, Business Bay, Dubai. Call or WhatsApp +971 56 500 6694, Monday to Friday 9:00 to 18:00 and Saturday 9:00 to 14:00.

Sources and how we checked

Every rule on this page comes from the official sources below, each read on its publisher’s own website on 27 October 2026. Rules change, so check the source before you file.

About the reviewer

Amir Aslam is the Founder of First Idea Consultant LLC, a business setup firm in Dubai since 2015. He works from Park Regis, ParkLane Tower, Office 812, Business Bay, Dubai.

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