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What you need to know now
Provisional TRNs described a VAT-launch arrangement. A present-day business should verify its current registration certificate and account status.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- Identify the correct taxable person.
- Separate exempt sales from taxable supplies.
- Retain the calculation and supporting records.
Treat provisional numbers as launch history
The provisional-number arrangement discussed in the original article belongs to the introduction of UAE VAT. It should not be used as a substitute for checking a business’s present registration status. Locate the current registration certificate and the relevant EmaraTax account. Compare the registered legal name, tax number and effective date with the records used for invoicing. An old email, application acknowledgement or draft certificate may explain the history but does not establish the whole current position.
Check the person behind the number
Identify the legal person carrying on the business and the licences associated with it. A trading name may differ from the legal name, while branches and sole establishments can require a more careful ownership review. Keep a schedule explaining those connections. If an old number appears on invoices from several entities, investigate before copying it into a new system. Similar names, common owners or shared management do not automatically establish that the same registration covers every business.
Resolve differences through the account record
Where the certificate, account and invoices disagree, document the discrepancy and obtain the appropriate current FTA instructions. Keep original invoices and applications available; do not overwrite evidence simply to make the records look consistent. Establish which transactions and dates are affected, then review whether account updates or other corrections are necessary. Avoid assuming that the launch-era process or penalties quoted in the historical article remain the current procedure for resolving the issue.
Maintain reliable registration evidence
After checking the position, keep the approved certificate accessible to the finance team and update invoice templates consistently. Include a registration check when a new entity, trading name or branch is added to the business. For supplier verification, use the current official verification route and retain the result with the relevant supplier record where useful. This makes the historical article a record of the rollout while giving today’s business a practical method for checking the registration it actually uses.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Compile the relevant turnover and import data.
- 02
Step 2
Assess registration and prepare the evidence.
- 03
Step 3
Submit through the current FTA route and retain the decision.
CLEAR ANSWERS
Frequently asked questions
Does profit determine the VAT threshold?
No. VAT registration uses the relevant supply and import measures.
Does a free zone licence itself remove VAT registration?
No. Assess the actual supplies and rules.
Read the original article First published 25 December 2017 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
Latecomers get provisional VAT number in UAE
Having a tax registration number is a mandatory requirement to mention on invoices.
The UAE’s Federal Tax Authority (FTA) has started to issue provisional tax registration numbers (TRNs) to businesses that commenced registration after the December 4 deadline, in order to help achieve tax compliance ahead of VAT implementation on January 1. Businesses that fail to register with the FTA will face a penalty of Dh20,000.
The FTA said it had already issued provisional TRNs for tax groups and will provide the same for individual businesses shortly. “Having a tax registration number is a mandatory requirement to mention on invoices as it would enable businesses to claim credits. Having obtained the TRN, businesses can now configure their IT system to mention it on all tax documents from January 1.
“Businesses can now communicate the same to their suppliers, vendors, and customers so when they raise invoices
The Federal Tax Authority also called on businesses to verify the data that is entered in the application form, carefully review the form and ensure its flawlessness before submitting, as faulty data could lead to the rejection of the application.
VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
