With respect to Sponsoring Entity that has a CRS obligation -
A Sponsoring Entity (with a .SP. GIIN) in the UAE may have a reporting obligation for FATCA and CRS.
In case that they have a reporting obligation for FATCA, they must obtain a reporting GIIN from the IRS (e.g. SL, LE, ME GIIN) as they are not able to report their own financial accounts with a (.SP.) GIIN (and the SP GIIN will not be found in the registration form)
Where this entity also has a reporting obligation for CRS, they must register the RFI for CRS using the Trade License number. This may mean registering for CRS only until they have obtained a new GIIN from the IRS and the FFI list is published (on a monthly basis).