All about VAT Registration in the UAE: FAQs

Do I need a unique VAT number for each commercial registration for the same organization?

No, the head office and  branches are considered to be a single taxable entity under VAT, provided that they are part of the same legal entity. This also applies for two branches with different commercial registrations.

I haven’t gotten my TRN yet. What can I do?

Due to incorrect documents for VAT registration, many taxpayers haven’t yet received their TRN. In order to compensate for this, the FTA has provided provisional TRNs which will act as a temporary TRN until the taxpayer gets their permanent TRN. Businesses that have registered before Dec 4th, 2017 should have already gotten their provisional TRN.

Can I register for VAT after January 1st 2018?

Yes, you can. Businesses registering for VAT will not face any registration penalty until April 30th 2018, but they are required to settle all the taxes due from January 1st 2018. Earlier, the deadline for VAT registration was December 4th 2017, which has been extended by the FTA to April 30th 2018. If your VAT registration fails due to incorrect documentation, you will be provided with a provisional TRN which will act as your TRN until you get a permanent one.

If I registered for VAT after December 4th 2017, will I face any penalty?

No, businesses registering for VAT will not face any registration penalty until April 30th 2018, but they are required to settle all the taxes due from January 1st 2018. Earlier, the deadline for VAT registration was December 4th 2017, which has been extended by the FTA to April 30th 2018.

Can I use my provisional TRN in my transactions?

Yes, you can use your provisional TRN until you get your permanent TRN from the FTA.

Learn more about Provisional TRN.

What is a Provisional TRN?

The FTA will issue a temporary TRN number called the Provisional TRN to taxpayers who don’t get their TRN due to failure of their VAT registration (usually occurs due to submission of incorrect documents).

Taxpayers can use this Provisional TRN for transactions until their registration is completed successfully and they get their TRN.