The following is provided for information purposes only on tax in Ireland. All further queries regarding this information should be directed to the competent authority listed below.
The competent authority for tax in Ireland is the Office of the Revenue Commissioners.
The Office of the Revenue Commissioners should be contacted directly for all queries in relation to tax.
When starting a business in Ireland service providers can register for tax by contacting the Office of the Revenue Commissioners.
Please find link to the Office of the Revenue Commissioners website below.
- A self employed individual must have a PPS number (personal public service number) (i.e. social security number) obtainable only from the Department of Social Protection
- A Company must be incorporated in the Companies Registration Office
- A foreign company exercising a trade in Ireland is obliged to register for VAT with the Office of the Revenue Commissioner
A self employed individual can obtain a PPS number before registering for tax by contacting the Department of Social Protection at the relevant local office.
More information on obtaining a PPS number can be found in the following links below on the Department of Social Protection’s website
Information for self employed individuals providing services in Ireland is also available on the Office of the Revenue Commissioners website in the following link
For general information on tax issues for business users, please click here
Relevant downloadable forms for tax can be accessed here
Service providers can register for tax using the following forms:
Form TR1 - is completed by the following customer types to register for Income Tax, PAYE/PRSI (PREM), RCT & VAT:
(a) An individual or unincorporated body
(b) A partnership, trust or foreign business
(c) A charity or voluntary body.
Form TR2 - is completed by a Company to register for Corporation Tax (CT), PAYE/PRSI (PREM), RCT & VAT
If the service provider intends having employees in Ireland they will have to register for PREM/PAYE.
Forms for registering for tax can be downloaded through the following link on the Revenue Commissioners website below.
Non-resident individuals, companies, etc. who require a tax reference number can complete Tax Registration forms which have been specially developed for non-residents [TR1(FT), TR2(FT)]. These cannot be submitted online.
E-registration is a Revenue initiative to enable Agents and Customers who have registered with ROS or myAccount to manage their Revenue registrations online. Introduced in 2009, it was significantly enhanced in 2012, and it now represents a comprehensive alternative to paper-based correspondence.
While a paper application is still required in a limited number of registration transactions, all paper applications received which could otherwise be completed online will be returned to the agent with a request that the transaction be dealt with.
Revenue online services (ROS) is the method by which the Office of the Revenue Commissioners delivers its services electronically to individuals/businesses.
Service providers can register for ROS which facilitates the filing of online annual tax returns, payment of taxes and allows their tax details to be accessed online.
ROS also allows service providers to make periodic returns and payments for VAT and the PAYE/Universal social contribution for any employees they might have.
Please find links to ROS below.
Vehicles brought permanently into the State must be registered with the Revenue Commissioners within 30 days of entry into the State and Vehicle Registration Tax (VRT) is payable in most cases. VRT exemptions are available for both transfers of residence and transfers of business.
Full details of the registration process, the associated VRT rates and available exemptions are available on the Revenue Commissioners website:
More detailed information on tax for service providers is available through the following link.
Please find contact details for the Office of the Revenue Commissioners below