Procedure to apply for Tax Registration Number (TRN) UAE is through FTA online portal. Tax Registration Number (TRN) is a unique number. Tax Registration Number or TRN is an dedicated number that has been issued to the company or individual that has been registered for VAT in UAE by the Federal Tax Authority (FTA).
It is a 15-digit number through which the Federal Tax Authority will be able to differentiate you from the others. The entity to whom the tax number is issued is called a “Registrant”, who should always mention this number in the various documents that have been set by the government such as VAT Return Filing, Tax Invoice, Tax Credit Note, etc.
Tax Registration Number (TRN) will be automatically issued to the company or individual after they register for VAT in Dubai. It is necessary for the companies to mention the TRN as it will allow the government to keep track of all the transactions which have been made by a business or an individual.
Only the traders or companies which have received their TRN certificate are allowed to charge VAT to the customers. Companies who do not have Tax Registration Number (TRN) in UAE will not charge VAT to their customers.
Before you proceed with online VAT registration, you have to create an e-Service account with FTA. The setting up of an online account in FTA is quite similar to setting up of other online accounts like Gmail, Yahoo etc. To create an account, you need to visit ‘https://eservices.tax.gov.ae’ and click ‘Sign up’ option available on the right-hand corner of the screen. The following are the steps involved in creating an e-Service account.
To know step by step details on how to create e-service account, click here
To apply for VAT registration, you need to login to your e-Service account using your login credentials. The step by step details on how to apply for VAT registration in UAE is given below. There are certain document required for VAT Registration in UAE.
Read More: Document Required for VAT Registration
On logging to your e-Service account, you will be able to see the option ‘Register for VAT ‘as shown below:
To start the VAT Registration process, click on ‘Register for VAT’ available in your dashboard as shown in the above image.
After clicking ‘Register for VAT’, you will be navigated to ‘Getting Started Guide’ as shown below:
This guide helps you understand certain important aspects of VAT registration process in UAE. It also provides the details on the information required for completing the VAT registration form. After reading the details in different sections of the guide, you need to tick ‘Click here to confirm you have read the getting started guide’ and click on ‘Proceed’.
After reading the guide and clicking on ‘Proceed’, the VAT registration application will open as shown below:
The VAT registration online form contains 8 sections under which details need to be furnished for completing VAT registration. The progress of VAT registration can be tracked by the applicant by the different colors indicator. The section which is in progress or in which you are updating the details, will be denoted by ‘Brown’ and the ones which are completed will be denoted by ‘Green’ with a tick mark as shown below:
The portal will allow you to move to next sections only when details are captured in all the mandatory fields which is denoted by a red asterisk (*). If one or some of the mandatory fields are not captured, the portal is designed to alert you with a message indicating the relevant fields in which details must be captured.
Let us discuss the details to be captured in different sections of the online VAT registration form.
In this section, you need to capture the details about the person who is operating the business. In ‘About the Applicant’ section, you need to capture the following details.
A natural person is simply an individual operating in their personal capacity (i.e. they are not incorporated as a company. The definition covers individuals, individuals operating in partnership where the partnership itself does not have a specific legal form (e.g. LLP’s) and similar businesses.
A legal person is an entity with legal personality formed under the relevant laws that are capable of entering into contracts in its own name. For VAT registration purposes, the definition can include companies and other incorporated corporate entities such as partnerships with legal form (e.g. LLP’s), clubs, charities or associations, Federal UAE Government entities, Emirate UAE Government entities, foreign government representations (e.g. diplomatic missions) and international organisations and other entities with similar characteristics.
Points to be noted in this section
Branches are not legally distinct from the wider entity to which they belong. Therefore, registration will not be made in the name of a branch but in the name of the parent where it meets the relevant criteria. Even if you are operating via branches in more than one Emirate, only one VAT registration is required.
If you hold one or more Trade Licenses, you must select ‘”Yes” for this question and complete the additional information requested. Otherwise, please select “No” (this includes instances where a non-established business is required to register in the UAE).
Please select ‘YES’ if you intend to create or join a Tax group. Else, select ‘No’ and proceed.
After furnishing the relevant details in ‘About the Applicant’ section, you need to click ‘Save and continue’ to proceed to the next section. If you wish to re-visit the section later and complete, you can save the details in the draft mode by clicking “save as draft’.
In this section, you need to capture the following details:
Let us discuss these in detailed.
Points to be noted for furnishing the details in above section
Depending on the basis on which you are applying for VAT registration, you need to upload the relevant documents.
Details of the Manager of the business (CEO or equivalent)
As shown in the below image, you need to provide the details of manager or CEO or any other equivalent person who is in charge of the business.
Steps to furnish details in the above section:
After providing the details in all the sections under ‘Details of the applicant’ click ‘Save and Continue’ to proceed to the next section.
In this section you need to provide business contact details such as address and contact number as shown below:
The above details are self-explanatory however the following points to be considered while furnishing the business contact details:
In this section, you need to provide the details of you bank such as IBAN (Account Number), BIC (Bank Identifier Code) name of the bank, bank branch name, account holders name and so on. The details as shown in the image below needs to be furnished:
In this section, the details required to be furnished are self-explanatory however the following points are required to be noted while furnishing the details:
This section is applicable only if you or any of your directors or partners, currently involved in (or in the past 5 years have been involved in) any other business resident in the UAE, either individually or as a director or partner in that business.
You select ‘No’, if it is not applicable and proceed to next section. If it is applicable, you are required to provide the details of the relationship with other business.
In this section, you need to furnish the details of your business activities, turnover, imports and exports and so on. This section is categorized into 6 sub-sections as mentioned below:
Let us discuss this in detail.
Here you need to choose from the drop-down list, that best describes your current or intended main business activities as shown below. In the next field “Add any other activities (or proposed activities)’, you select the other business activities (other than main activity) or the proposed activities.
Here, you need to mention the details of your turnover as shown below:
If you are registered with any of the Customs departments in the UAE, please enter the details as shown below. Otherwise, you can select ‘No’ and proceed.
As shown above, you need to select the Emirate from the list in which you have customs registration and customs number. Also, you have to upload the scanned copy of customs number issued by customs department for FTA verification.
This information will assist the FTA and the relevant Customs department to identify you accurately at the time of importing and exporting goods into or from the UAE. Failure to enter this information may result in delays at the border.
Businesses engaged in making only zero-rated supplies are allowed to seek exemption from VAT registration in UAE. If you are making only Zero-rated supplies, you can select ‘Yes’ under ‘Do you wish to apply for an exception from VAT Registration on the above’.
Remember, you will be not eligible for exemption from VAT registration if you make zero-rated supplies along with standard rated supplies. Even if you opt for VAT exemption, you are still required to complete the remaining information on the VAT registration application form. The following supplies are eligible for zero-rated supplies in UAE:
In this section, you need to provide the details of authorized signatory and communication preference such as Mode of communication and preferred language. Accordingly, this is categorized into 2 sub-sections:
A. Authorized Signatory
B. Communication Preference
The above are self-explanatory however you need to consider the following points while furnishing the authorized signatory details.
Here, you need to select the preferred mode of communication (email or Phone) and the language (English or Arabic) as shown below:
After furnishing the communication details, you need to acknowledge and agree to the declarations available under ‘Checklist for completion.
Tick the declarations as shown above and click ‘Save and review’.
In this section, all the details furnished in previous sections are made available for your review. You need to verify the details and submit for FTA approval.
To complete the tax registration process, click “Submit for Approval’.
In case you are looking for any VAT services in Dubai then Xact Auditing can help you. Apart from helping you in the VAT registration, we also provide you with a range of services such as Audit, Accounting, VAT, Excise tax and more. To know more about the our services, contact us – we would be glad to assist.
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