A Supplier Charged Me VAT But There's No TRN on the Invoice — What Do I Do?

Quick answers

What if a supplier charged VAT but there's no TRN on the invoice?

Don't claim the VAT yet: ask the supplier for a corrected tax invoice showing their 15-digit TRN, and check that TRN free on tax.gov.ae. Every UAE tax invoice, full or simplified, must show the supplier's TRN (Executive Regulation Article 59), and you can recover input VAT only once you hold a valid tax invoice (Decree-Law Article 55). Many businesses also hold back the VAT portion of the payment until the corrected invoice arrives.

How do I check a supplier's TRN?

On tax.gov.ae, free: open "TRN/TIN verification" at the top of the page, choose TRN, enter the 15 digits and the security code, and check the result matches your supplier. A UAE TRN is exactly 15 digits; VAT TRNs commonly begin with 100, but that is a pattern, not a rule.

What if the supplier isn't VAT registered but charged VAT?

They must pay that amount to the FTA anyway: anyone who receives an amount as VAT must pay it to the Authority (Decree-Law Article 65(4)). That does not let you reclaim it. Ask for the invoice to be reissued without VAT and for the 5% back if you paid it.

Does my own TRN need to be on the supplier's invoice?

Yes, if you are VAT registered and the supply is over AED 10,000 including VAT: the supplier must issue a full tax invoice with your name, address and TRN. At AED 10,000 or less, a simplified tax invoice without your details is allowed (Article 59(5)).

Does this matter if I am not VAT registered?

Less: you cannot reclaim input VAT at all, so the 5% is part of your cost either way. It is still worth checking the TRN, because a supplier charging VAT without being registered is charging you 5% they are not entitled to collect.

Is this tax advice?

No. This is general information about supplier tax invoices and TRN checks in the UAE. Confirm your obligations with the Federal Tax Authority or a qualified tax advisor.

Can I reclaim VAT on an invoice with no TRN?

No, not until you have a corrected one. Input VAT is recovered in the first tax period in which you hold the tax invoice and have paid, or part-paid, the supplier (Article 55(1)). A document without the supplier's TRN is missing a particular that both the full and the simplified tax invoice must carry (Article 59(1)(b) and 59(2)(b)), so it is not the invoice your claim needs.

The missing TRN can also mean the supplier is not registered and was never entitled to charge VAT. Either way, the fix comes from the supplier.

How do I check a supplier's TRN?

On the FTA website, free, in about a minute. A UAE TRN is exactly 15 digits; VAT TRNs commonly begin with 100, but that is a pattern, not a rule. Any other length is not a valid TRN.

1. 1Go to tax.gov.ae and open “TRN/TIN verification” from the icons at the top of the page.
2. 2Choose TRN and enter the 15 digits from the invoice, with no spaces.
3. 3Type the security code shown in the image and submit.
4. 4Compare the result with the supplier on the invoice. If the number is not found, or the business shown has nothing to do with your supplier, treat the invoice as unverified.
5. 5Save a screenshot of the result with the invoice.

Our TRN checker tests the format, then checks the TRN on the FTA register and shows the registered name once you type the FTA's security code. Verify before you book the VAT: a registration certificate the supplier emails you shows a moment in the past, and the FTA check shows the position now.

What should I do with the invoice?

Ask for a corrected invoice, and don't put the VAT in your return until you have it. What else to do depends on what you find:

• No TRN on the document at all. Ask for the invoice to be reissued with the TRN. If the supplier is registered, this takes them minutes. Paying the net amount and holding the VAT until it arrives is a common approach; check your contract's payment terms first.
• A TRN is shown but fails the FTA check. Ask the supplier to check it against their certificate. Transposed digits are common and innocent; a number that keeps failing is not.
• The supplier says they are not VAT registered. Then they should not have charged VAT. Ask for the invoice to be reissued at the net amount, without the 5%.

What if the supplier isn't VAT registered but charged VAT?

They must hand that amount to the FTA anyway: anyone who receives an amount as VAT, or issues a tax invoice for it, must pay it to the Authority (Decree-Law Article 65(4)). That does not give you a right to reclaim it. The clean fix is an invoice reissued without VAT and, if you already paid the 5%, a refund of it from the supplier.

Does my own TRN need to be on the supplier's invoice? The AED 10,000 rule

Yes, if you are VAT registered and the supply is over AED 10,000. A supplier may issue you a simplified tax invoice, without your details, only when the consideration is AED 10,000 or less (Article 59(5)). Above that, they must issue a full tax invoice with your name, address and TRN. Consideration is everything you pay for the supply, so measure the AED 10,000 including VAT.

The trap is suppliers whose systems print the simplified format for every sale. If you receive one for a supply over AED 10,000, it is not the tax invoice the rules require: ask for a full one before you claim.

What should I send the supplier?

A short, factual request. Something along these lines works:

"Your invoice [number] charges 5% VAT but does not show your TRN, so we can't process the VAT. Please reissue it as a tax invoice with your TRN — and our TRN [your TRN], as the amount is over AED 10,000 — or reissue it at the net amount if you are not VAT registered."

Most suppliers fix it the same day. The ones who go quiet are telling you something useful.

What if I already claimed the VAT in a return?

Correct it. If the tax difference is AED 10,000 or less, fix it in your next return due, or the return for the period in which you found it, whichever is earlier. If it is more than AED 10,000, file a voluntary disclosure within 20 business days of finding it (Tax Procedures Executive Regulation, Article 10). When the corrected invoice arrives, you claim the VAT in the return for that period.

Worked example

You file quarterly on calendar quarters. In November 2026 a supplier invoices you AED 21,000: AED 20,000 plus AED 1,000 VAT, with no TRN. You pay AED 20,000 and ask for a corrected invoice.

The AED 1,000 stays out of your October–December return, due by 28 January 2027 (deadline calculator). The corrected invoice arrives in February 2027, with the supplier's TRN and yours, since the supply is over AED 10,000. You pay the AED 1,000 and claim it in the January–March return, due by 28 April 2027.

Had you already claimed the AED 1,000 in the October–December return, that is under AED 10,000, so you would reverse it in your next return rather than file a voluntary disclosure. For the filing itself, see how to file a VAT return.

Does this matter if I'm not VAT registered?

Less: you cannot reclaim input VAT at all, so the 5% is part of your cost either way. It is still worth checking the TRN, because a supplier charging VAT without being registered is charging you 5% they are not entitled to collect. See also invoicing without VAT registration.

How long do I keep the evidence?

At least five years after the tax period it relates to, the general VAT record-keeping period (Article 3; see how long to keep invoices). Keep the original invoice, the corrected one, your request to the supplier and the TRN check result together.

Frequently asked questions