The UAE TRN format, exactly as validated

Every VAT identifier on a UAE e-invoice — seller, buyer, or tax representative — must be the 15-digit Tax Registration Number issued by the Federal Tax Authority. The official PINT-AE validation rule defines the format precisely:

ibr-132-ae · official rule text

VAT identifier [IBT-031, IBT-048, IBT-063, BTAE-14] should be TRN [VAT registration number] and must be 15 digits, starting with 1, ending with 03.

Full fix guide for ibr-132-ae →

Compliant XML

<cac:PartyTaxScheme>
  <cbc:CompanyID>135790246801003</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

Rejected XML

<cac:PartyTaxScheme>
  <!-- 5 characters, not a valid 15-character TRN -->
  <cbc:CompanyID>13579</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

TRN vs TIN — don't confuse them

ibr-148-ae · official rule text

The Seller VAT registration identifier (IBT-032) should be TIN (tax identification number) and must be 10 numeric digits and should be of the format 1XXXXXXXXX.

All TRN & registration rules

ibr-103-ae When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier ibr-132-ae VAT identifier [IBT-031, IBT-048, IBT-063, BTAE-14] should be TRN [VAT registration number] and must ibr-134-ae Seller VAT Identifier (IBT-031) MUST be there, except when the Invoice type code (IBT-003) is 'Out o ibr-135-ae Either Buyer identifier (IBT-046) or Buyer VAT identifier (IBT-048 ) MUST be present when the Invoic ibr-148-ae The Seller VAT registration identifier (IBT-032) should be TIN (tax identification number) and must ibr-176-ae When Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed agent billing), then the value i ibr-177-ae Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provi ibr-179-ae Buyer VAT identifier (IBT-048) MUST occur maximum once

Kept current programmatically: this page is generated from the official OpenPeppol PINT-AE validation artifacts (version 2026.5), re-synced automatically every week — last sync 05 Aug 2026. Rule text below is the official wording, not a paraphrase.

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