What is Tax Registration Number (TRN)?
The Tax Registration Number (TRN), also called the VAT registration number, is the 15-digit identifier issued by ZATCA to every business registered for VAT in Saudi Arabia. It must appear on every tax invoice and credit/debit note, in the customer-facing portion of e-invoices, and on official correspondence with the tax authority.
How It Works
- Register for VAT through ZATCA’s online portal once turnover crosses SAR 375,000 (mandatory) or SAR 187,500 (voluntary).
- Provide CR, financial information, and authorized signatory details.
- ZATCA reviews and issues the 15-digit TRN.
- Place the TRN on all tax invoices, credit notes, and debit notes.
- Use the TRN on every periodic VAT return submitted to ZATCA.
Saudi Context
Saudi TRNs follow a 15-digit structure starting with 3 and embedding the CR-linked taxpayer identifier. Verification is available through ZATCA’s online portal. E-invoicing Phase 2 requires the TRN to be embedded in the XML and printed in the human-readable invoice. Saudi-side TRN validation can use ZATCA’s lookup API integrated into Qoyod.
Example
A Riyadh-based trading company registers for VAT on crossing SAR 400,000 in annual taxable supplies. ZATCA issues TRN 300012345600003. The company configures Qoyod with this TRN, which then appears automatically on every tax invoice and is embedded in the XML for Phase 2 e-invoicing.