TRN Verification in UAE: Steps to check TRN Validity

TRN Verification in UAE: Steps to check TRN Validity April 1, 2020

TRN Verification or VAT Verification has become very important, considering the potential frauds involved with Value Added Tax (VAT). Miscreants can charge VAT using a fake TRN and pocket the money causing loss of revenue to the Government.

What is TRN The word TRN stands for Tax Registration Number. TRN is a unique number issued by the Federal Tax Authority to a VAT registered business. In layman’s term, it is also known as VAT Number or VAT Registration Number.

The significance of TRN

Businesses registered for Value Added Tax and having a valid Tax Registration Number must mention their TRN on all the invoices that they issue. The TRN is a 15-digit number that differentiates one

registered business from the other. Further, the taxable person having TRN can only charge VAT on invoices.

Businesses are also required to mention TRN in all tax-related documents such as:

1. Tax Invoice

2. VAT Return

3. Tax Credit Note and

4. Other documents required to specify TRN as per VAT Laws

TRN Verification : Why is it necessary?

TRN Verification or Tax Verification is essential to make sure that the person charging the Value Added

Tax is a registered business and has a valid TRN. The process of TRN Verification helps one to be sure of one’s TRN before making a transaction with him or issuing an invoice to him. If one pays VAT to

someone without VAT verification then, the VAT so paid will not be available to him as the input tax

credit. One can be sure of the genuineness of the person claiming to be a VAT registered business if he performs a FTA TRN Check.

FTA TRN Verification ensures compliance with the provisions of UAE VAT Laws and saves one from the

potential loss of input tax credit. Pl. also check 11 things to know about VAT in UAE to have a complete understanding of VAT Compliance requirements in UAE.

TRN Verification Steps Earlier, only the businesses registered on the FTA portal could perform the TRN Verification, but now even the general public can also perform the TRN Verification in UAE.

1. One needs to visit https://eservices.tax.gov.ae/en-us/trn-verify 2. Enter the TRN of the supplier in the space provided

3. Enter the Security Code as displayed on the screen in the space provided 4. Hit ‘Validate’ button

5. The portal displays Legal Name of the Entity in English as well as Arabic if it’s a valid TRN

FAQs 1. What is the procedure to get TRN in UAE? The Federal Tax Authority (FTA) maintains https://eservices.tax.gov.ae/ portal. The portal facilitates

VAT Registration in UAE. One needs to create an e-service account and complete the registration form.

Upon successful completion of the registration process, the user receives a TRN. Please check VAT Registration in UAE for a detailed explanation of Tax Registration and obtaining a TRN.

2. My supplier has quoted a 16-digit TRN on his invoice, and my accountant says it is wrong. How do I do TRN Verification?

The FTA issues a 15-digit unique TRN / VAT Registration Number to its registrants. If your supplier has

quoted a 16-digit TRN, then there is some mistake. You should ask your supplier to make changes in the invoice and mention the correct TRN. You may perform TRN Verification

on https://eservices.tax.gov.ae/en-us/trn-verify and satisfy yourself as to its validity.

3. Is it possible to link Tax Registration Number / TRN with Dubai customs?

Yes, linking the TRN with Dubai customs allows a taxable person to clear the imported goods without paying VAT at the customs. He can pay for VAT at the time of filing his VAT Return.

There are three options available to a taxable person to link the TRN with customs: a. One can update Customs Registration Number on the FTA portal b. One can file the Import Declaration Form

c. One can update TRN through the customs department

4. Do I have to mention the VAT Registration Number in VAT returns that I file with FTA? Yes, as per the UAE VAT Laws, a taxable person must mention Tax Registration Number in the VAT returns that he files with the FTA.

5. What could be the consequences of forgetting to verify the TAN number while paying for an Invoice?

If TAN Verification is not performed while paying for an invoice, then the input tax paid can go to the wrong hands, and you may not get Input Tax Credit for the purchases made.

VAT Consulting Services N R Doshi & Partners has a team of skilled tax professionals that handle the VAT-related issues/ queries

of the clients. We help you comply with UAE VAT Laws. We advise you on the procedural aspects of VAT. We evaluate your taxable supplies and let you know if you cross the minimum threshold that requires one to register for VAT. We assist you in obtaining Tax Registration Number / TRN. We also help you in Tax return filing, and allied VAT Consulting services such as VAT Implementation and VAT advisory all across the UAE.