Aqid ERPMeaning
The Tax Registration Number (رقم التسجيل الضريبي) is the identifier the Federal Tax Authority issues when it registers a person for tax: for VAT, and for corporate tax and excise, which use the same platform. It has fifteen characters, and the FTA's own services check a number of that length before they accept it. A TIN that the FTA issues for a tax group or for identification only is not a TRN and does not count as a VAT registration.
The TRN is printed on every tax invoice and tax credit note the business issues, and the buyer's TRN appears too where the buyer is registered. A buyer deducts input VAT only against a valid tax invoice, so a supplier's TRN is worth checking with the FTA's TRN verification before the first payment; a registration that was cancelled leaves its old invoices' VAT unrecoverable.
Also called: Tax Registration Number · UAE VAT number · TRN number
Example
Al Noor Trading LLC crosses AED 375,000 of taxable supplies, applies on EmaraTax and receives its TRN. From the effective date its invoices carry it and charge 5%, and its customer, Golden Customer FZE, checks the number on the FTA's site before reclaiming the AED 525.00 of VAT on a AED 10,500 invoice.