Registering for Tax

• I am going to start work as a self-employed person – How do I register for Tax?
• I am starting up a new company – How do I register it for tax?
• I am setting up a Trust/Partnership – How do I register it for tax?
• I am now an employer – How do I register for tax?

I am going to start work as a self-employed person – How do I register for Tax?

You should advise the tax office when you start a business as a sole trader. You can do this online using the Revenue Online Service – ROS, through the online eRegistration Service if you are:

• An individual who is currently registered for PAYE Anytime;
• An individual who is currently registered for Revenue’s Online Service – ROS;
• Represented by an Agent.

ROS is Revenue’s internet facility which provides you with a quick and secure facility to register for tax, pay tax liabilities, file tax returns, access your tax details and claim repayments. The facilities are available 24 hours a day, 7 days a week, and 365 days a year. You will also benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS. Further information on Revenue’s online service can be found at ROS.ie

There are a limited number of customers where paper registration applications are still accepted – you will find details of those customers at eRegistration Service. However, paper applications received where the applicant is required to submit the application on-line will not be processed and the paper application will be returned for completion on-line.

If you are in one of the categories currently excluded from applying online, you should complete one of the following forms and submit it to your local tax office:

Registration Form TR1 – Tax Registration form for Sole Traders, Trusts and Partnerships (PDF, 446KB)

Non-resident traders, please use:

Registration Form TR1 (FT) – Tax Registration form for non-resident Individuals,  Partnerships, Trusts and Unincorporated Bodies (PDF, 766KB)

The TR1 form can be used to register for any/all of the following:

• Income Tax
• Employer’s PAYE/PRSI
• Value Added Tax
• Relevant Contracts Tax

Or if you want to register as an employer only

PREM Reg – Employer (PAYE/PRSI) Tax Registration Form (PDF, 231KB)

Please be advised, that once registered, it may be mandatory for you to file all payments and returns online through ROS. You can find further information on those who are required to file/pay electronically at Mandatory E-Filing. It is advisable that upon confirmation of your Income Tax/VAT/PAYE/PRSI number, you proceed to register for our online services at Revenue’s Online Service.

Shortly after registration you may receive a visit from a Revenue official to assist you in operating the tax system. In the meantime any difficulties or queries can be dealt with or general assistance received by contacting your local tax office.

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I am starting up a new company – How do I register it for tax?

You should advise Revenue that you are setting up a company once you have registered the company with the Companies Registration Office and received your CRO number. Your Agent can do this online using the Revenue Online Service – ROS.

ROS is Revenue’s internet facility which provides you with a quick and secure facility to register for tax, pay tax liabilities, file tax returns, access your tax details and claim repayments. The facilities are available 24 hours a day, 7 days a week, and 365 days a year. You will also benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS. Further information on Revenue’s online service can be found at ROS.ie

If you are represented by an Agent, your Agent will be required to submit an on-line application on your behalf. However, if you are setting up a new company and are not represented by an Agent, you should complete the following form and submit it to your local tax office. Paper applications received where the applicant is required to submit the application on-line will not be processed and the paper application will be returned for completion on-line.

Form TR2 – Tax Registration form for Companies (PDF, 1.25MB)

Foreign Companies, please use:

Form TR2 (FT) – Tax Registration form for Foreign Companies (PDF, 1.17KB)

This form can be used to register for any/all of the following:

• Corporation Tax
• Employer’s PAYE/PRSI
• Value Added Tax
• Relevant Contracts Tax

Please be advised, that once your company has been registered, it will be mandatory for all payments and returns to be completed and submitted online through ROS. You can find further information on the requirements to file/pay electronically at Mandatory E-Filing. If your company is not represented by an Agent, it is advisable upon receipt of your Corporation Tax/VAT number etc.., that you proceed to register for our online services at Revenue’s Online Service.

Shortly after registration you may receive a visit from a Revenue official to assist you in operating the tax system. In the meantime any difficulties or queries can be dealt with or general assistance received by contacting your local tax office.

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I am setting up a Trust/Partnership – How do I register it for tax?

You should advise the tax office when you set up a trust/partnership. Your Agent can do this online using the Revenue Online Service – ROS.

ROS is Revenue’s internet facility which provides you with a quick and secure facility to register for tax, pay tax liabilities, file tax returns, access your tax details and claim repayments. The facilities are available 24 hours a day, 7 days a week, and 365 days a year. You will also benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS. Further information on Revenue’s online service can be found at ROS.ie.

If you are represented by an Agent, your Agent will be required to submit an on-line application on your behalf. However, if you are setting up a new Trust/Partnership and are not represented by an Agent, you should complete one of the following forms and submit it to your local tax office. Please note that any paper applications received where the applicant is required to submit the application on-line will not be processed and the paper application will be returned for completion on-line.

Registration Form TR1 – Tax Registration form for Sole Traders, Trusts and Partnerships (PDF, 446KB)

The TR1 form can be used to register for any/all of the following:

• Income Tax
• Employer’s PAYE/PRSI
• Value Added Tax
• Relevant Contracts Tax

Or, if you want to register as an employer only

PREM Reg – Employer (PAYE/PRSI) Tax Registration Form (PDF, 473KB)

Please be advised, that once registered, it may be mandatory for you to file all payments and returns online through ROS. You can find further information on those who are required to file/pay electronically at Mandatory E-Filing. Therefore it is advisable that upon confirmation of your Income Tax/VAT/PAYE/PRSI number, you proceed to register for our online services at Revenue’s Online Service.

Shortly after registration you may receive a visit from a Revenue official to assist you in operating the tax system. In the meantime any difficulties or queries can be dealt with or general assistance received by contacting your local tax office.