UAE tax glossary

Plain-language terms you meet in EmaraTax, VAT returns and free-zone paperwork.

• TRNTRN means Tax Registration Number. It identifies your business on tax invoices a…
• VAT201VAT201 is the VAT return form. File it on EmaraTax by the 28th after the period …
• QFZPQFZP is Qualifying Free Zone Person. It can allow 0% Corporate Tax on qualifying…
• SBRSBR means Small Business Relief. Eligible resident taxable persons may elect it …
• EmaraTaxEmaraTax is the Federal Tax Authority portal where you register and file VAT and…
• ASPAn ASP is an Accredited Service Provider that connects businesses to the UAE e-i…
• PINT-AEPINT-AE is the UAE structured electronic invoice format. It is machine-readable …
• Reverse chargeReverse charge means the recipient accounts for VAT instead of the supplier in s…
• Designated zoneA designated zone is a defined area for VAT purposes. Goods movements into or wi…

Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.