diff --git a/openair-cn/NAS/EURECOM-NAS/src/emm/sap/emm_recv.c b/openair-cn/NAS/EURECOM-NAS/src/emm/sap/emm_recv.c
index 46cb710958..993bfa53c9 100644
--- a/openair-cn/NAS/EURECOM-NAS/src/emm/sap/emm_recv.c
+++ b/openair-cn/NAS/EURECOM-NAS/src/emm/sap/emm_recv.c
@@ -124,10 +124,6 @@ int emm_recv_attach_accept(attach_accept_msg *msg, int *emm_cause)
         /* Only list of TACs belonging to one PLMN with consecutive
          * TAC values is supported */
         *emm_cause = EMM_CAUSE_IE_NOT_IMPLEMENTED;
-    } else if (msg->tailist.numberofelements < 1) {
-        /* The tracking area identity list shall contain
-         * at leat one TAI value */
-        *emm_cause = EMM_CAUSE_INVALID_MANDATORY_INFO;
     } else if ( (msg->presencemask & ATTACH_ACCEPT_GUTI_PRESENT) &&
                 (msg->guti.guti.typeofidentity != EPS_MOBILE_IDENTITY_GUTI) ) {
         /* The only supported type of EPS mobile identity is GUTI */
@@ -151,7 +147,10 @@ int emm_recv_attach_accept(attach_accept_msg *msg, int *emm_cause)
         T3423 = gprs_timer_value(&msg->t3423value);
     }
     /* Get the tracking area list the UE is registered to */
-    int n_tais = msg->tailist.numberofelements;
+
+    /* LW: number of elements is coded as N-1 (0 -> 1 element, 1 -> 2 elements...),
+     *  see 3GPP TS 24.301, section 9.9.3.33.1 */
+    int n_tais = msg->tailist.numberofelements + 1;
     tai_t tai[n_tais];
     for (i = 0; i < n_tais; i++) {
         tai[i].plmn.MCCdigit1 = msg->tailist.mccdigit1;
diff --git a/openair-cn/NAS/EURECOM-NAS/src/ies/TrackingAreaIdentityList.c b/openair-cn/NAS/EURECOM-NAS/src/ies/TrackingAreaIdentityList.c
index 90ab0da926..0e5021b309 100644
--- a/openair-cn/NAS/EURECOM-NAS/src/ies/TrackingAreaIdentityList.c
+++ b/openair-cn/NAS/EURECOM-NAS/src/ies/TrackingAreaIdentityList.c
@@ -79,7 +79,9 @@ void dump_tracking_area_identity_list_xml(TrackingAreaIdentityList *trackingarea
         /* Don't display IEI if = 0 */
         printf("    <IEI>0x%X</IEI>\n", iei);
     printf("    <Type of list>%u</Type of list>\n", trackingareaidentitylist->typeoflist);
-    printf("    <Number of elements>%u</Number of elements>\n", trackingareaidentitylist->numberofelements);
+    /* LW: number of elements is coded as N-1 (0 -> 1 element, 1 -> 2 elements...),
+     *  see 3GPP TS 24.301, section 9.9.3.33.1 */
+    printf("    <Number of elements>%u</Number of elements>\n", trackingareaidentitylist->numberofelements + 1);
     printf("    <MCC digit 2>%u</MCC digit 2>\n", trackingareaidentitylist->mccdigit2);
     printf("    <MCC digit 1>%u</MCC digit 1>\n", trackingareaidentitylist->mccdigit1);
     printf("    <MNC digit 3>%u</MNC digit 3>\n", trackingareaidentitylist->mncdigit3);
diff --git a/openair-cn/NAS/EURECOM-NAS/tst/as_simulator/nas_data.c b/openair-cn/NAS/EURECOM-NAS/tst/as_simulator/nas_data.c
index 07cd019600..1411c8315e 100644
--- a/openair-cn/NAS/EURECOM-NAS/tst/as_simulator/nas_data.c
+++ b/openair-cn/NAS/EURECOM-NAS/tst/as_simulator/nas_data.c
@@ -731,11 +731,12 @@ ssize_t taiList(char* buffer, size_t len, const TrackingAreaIdentityList* tai)
 			  tai->mncdigit3);
     }
 
-    if (tai->numberofelements > 0) {
-	index += snprintf(buffer + index, len - index,
-			  ", n_tacs = %u, tac = 0x%.4x",
-			  tai->numberofelements, tai->tac);
-    }
+    index += snprintf(buffer + index, len - index,
+                      ", n_tacs = %u, tac = 0x%.4x",
+                      /* LW: number of elements is coded as N-1 (0 -> 1 element, 1 -> 2 elements...),
+                       *  see 3GPP TS 24.301, section 9.9.3.33.1 */
+                      tai->numberofelements + 1,
+                      tai->tac);
 
     index += snprintf(buffer + index, len - index, "}");