As an individual in the UAE you get a Tax Registration Certificate — usually called a Tax Registration Number (TRN) certificate — through the Federal Tax Authority’s EmaraTax portal, but only if you actually need to register for VAT or another tax. Most salaried employees never need one; it is mainly for sole owners, freelancers with a licence, landlords and people the FTA asks to register.
Quick facts
- Who issues it: Federal Tax Authority (FTA) via the EmaraTax portal
- Cost: Registration itself is free — check the EmaraTax portal for any current attestation or copy fees
- Time needed: Typically around 20 working days for a new VAT registration if documents are complete — check EmaraTax for current processing times
- Where: Fully online at eservices.tax.gov.ae (EmaraTax), using UAE PASS
- Key threshold: VAT registration is mandatory if your taxable supplies exceed AED 375,000 in 12 months; voluntary from AED 187,500
How to get your certificate, step by step
- Confirm you are eligible as a natural person. Individuals register in their own name when they carry on a business — for example a sole establishment, a freelance permit holder with taxable supplies, or an individual landlord. If you are purely an employee, you do not register.
- Create your EmaraTax account. Go to the FTA EmaraTax portal and sign up with your email, then link UAE PASS for verified sign-in. UAE PASS is now the standard way to access the portal.
- Add yourself as a taxable person. In the dashboard choose to register a natural person and complete your profile: passport, Emirates ID, contact details and UAE address.
- Start the VAT (or relevant tax) registration. Select New Registration and answer the eligibility questions — business activities, licence details, expected turnover, and whether you trade with GCC states.
- Upload your documents. Attach clear copies of everything listed in the next section. Files must match the names and numbers you typed — mismatches are the top cause of queries.
- Submit and answer any FTA queries. The FTA may email you for clarification or extra proof. Reply inside EmaraTax promptly; your application pauses until you respond.
- Receive your TRN and download the certificate. Once approved you get a 15-digit TRN. From your dashboard you can view and download the Tax Registration Certificate as a PDF at any time — that download is the document banks and clients ask for.
Documents you will need
Have these ready as PDFs or clear scans: your passport and Emirates ID (front and back), your trade licence or freelance permit if you have one, proof of UAE address such as a tenancy contract (Ejari) or a recent DEWA bill, bank details (IBAN letter or statement), and documents proving turnover — contracts, invoices or bank statements — if you are registering based on sales volume. If someone else will manage your tax account, you will also need to appoint them inside EmaraTax as an authorised signatory or tax agent.
If your business is authorised by someone else under a power of attorney, upload that too. Everything should be in Arabic or English; documents in other languages need a legal translation.
Costs in AED
There is no FTA fee to register for VAT or to download your own certificate from EmaraTax. Costs arise around it: a freelance permit or sole-establishment licence typically costs several thousand dirhams per year depending on the issuing authority; a tax agent or accountant, if you use one, typically charges around AED 1,000-3,000 to prepare a straightforward individual registration — get quotes first. Late registration, if you passed the threshold and delayed, can attract administrative penalties, so do not wait once you cross AED 375,000.
Common mistakes
Registering when you do not need to is surprisingly common — a TRN creates filing obligations, usually quarterly VAT returns even if they are nil, and penalties apply for missed returns. Only register if you are mandatory, or if voluntary registration genuinely helps you (for example, to recover VAT on costs). Other frequent errors: using a personal email you later lose access to, entering your name differently from your Emirates ID, forgetting to deregister when your business stops, and sharing your TRN before the certificate is issued. Also note that a TRN for VAT is different from Corporate Tax registration — since 2023 many natural persons conducting business must also register for Corporate Tax on EmaraTax, with its own certificate and deadlines. Check which tax you actually need.
FAQ
Can I get a Tax Registration Certificate without a trade licence?
In some cases, yes — for example individuals with taxable rental or other business income may register as a natural person without a licence, but you must show evidence of the activity and income. Without any business activity, the FTA will not issue a TRN.
How do I get a replacement copy if I lose the certificate?
Simply log in to EmaraTax and download it again from your taxpayer dashboard — the certificate is stored digitally. There is no need to reapply, and your TRN never changes.
Do I need a separate certificate for Corporate Tax?
Yes. VAT and Corporate Tax are separate registrations on EmaraTax, each with its own registration number and certificate. Registering for one does not automatically register you for the other — check the official portal for the current requirements for your situation.
