ibr-132-ae A UAE VAT number (TRN) isn't 15 digits starting with 1 and ending in 03

What it means

For parties with a UAE address, the VAT identifier (seller BT-31, buyer BT-48, tax representative BT-63, and the principal in agent billing) must be the Tax Registration Number (TRN) in the form the UAE rules check: 15 digits only, starting with 1 and ending with 03. At least one VAT number here doesn't fit.

Common causes

• Spaces, dashes or an AE prefix in the TRN.
• The 10-digit tax identification number (TIN) is entered instead of the 15-digit TRN.
• A typo or a missing digit.

How to fix it

Enter the TRN exactly as on the FTA registration certificate, digits only. Use the TIN only in the field meant for it.

Who fixes it: Whoever maintains the master data: the sender for its own TRN and its customers' TRNs.

Invoice fields involved

BT-31 BT-48 BT-63

Related rules

• BR-CO-09 A VAT number is missing its country prefix
• ibr-128-ae A UAE address has no valid emirate code

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.