> ## Documentation Index
> Fetch the complete documentation index at: https://docs.fatorly.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Kinds of taxpayer

> What onboarding looks like if you're VAT-registered, Corporate Tax only, or a member of a VAT group.

The details the FTA returns at step 2 depend on how your business is registered.
All three cases below onboard successfully — but two of them show something that
looks wrong at first glance and isn't.

## VAT-registered business

The straightforward case. The FTA returns your legal names, your **VAT TRN**, and
the effective date of registration. Nothing needs explaining.

## Corporate Tax only — no VAT TRN

If you're registered for Corporate Tax but not for VAT, the FTA returns your legal
type and legal names, and leaves **VAT TRN and Effective Date of Registration
empty**.

<Frame>
  <img src="https://mintcdn.com/fatorly/YuYy4X5ifgx6woHB/images/en/fta-linking/wizard-ct-review.png?fit=max&auto=format&n=YuYy4X5ifgx6woHB&q=85&s=36eaf499bc05bf5218ff727eaa5d094b" alt="Review and Confirm for a Corporate Tax-only business, with the VAT TRN and effective date fields empty" width="512" height="540" data-path="images/en/fta-linking/wizard-ct-review.png" />
</Frame>

<Note>
  **This is correct — don't be alarmed by the blank fields.** You have no VAT
  registration, so there is no TRN to show. The form accepts it, and onboarding
  completes normally. Your e-invoicing identity does not depend on having a TRN.
</Note>

## Member of a VAT group — the TRN won't be yours

If you're a member of a VAT group, the FTA returns the **group's** TRN, not the one
on your own registration. The two are different numbers, and the effective date is
the group's too.

<Frame>
  <img src="https://mintcdn.com/fatorly/YuYy4X5ifgx6woHB/images/en/fta-linking/wizard-group-review.png?fit=max&auto=format&n=YuYy4X5ifgx6woHB&q=85&s=c130e47633e4dd201a9fbffd2398f14e" alt="Review and Confirm for a VAT group member, showing the group's TRN rather than the member's own" width="512" height="540" data-path="images/en/fta-linking/wizard-group-review.png" />
</Frame>

<Warning>
  The TRN shown here can differ from the one on your own EmaraTax registration
  overview. We display exactly what the FTA's verification returns — the field is
  non-editable and we do not alter it.
</Warning>

## Why your TIN is what matters

Whichever of the three you are, your identity on the e-invoicing network is minted
from your **TIN**:

```
0235:<your TIN>
```

Never from the TRN. That is what makes the two cases above harmless — a missing TRN
or a group TRN changes nothing about how invoices are addressed to you. Your
counterparties route to your TIN-based identifier, and so does everyone's lookup of
your business on the network.

<Tip>
  If you're checking your own registration on the network and it doesn't resolve, look
  it up as `0235:` followed by your **TIN**. Looking it up by TRN will not find you —
  that identifier was never created.
</Tip>
