Tax Registration in Ireland

Obtaining a personal public service number in Ireland

Individuals moving to Ireland are required to obtain an unique reference number which will grant them access to the social care benefits and public services, called a personal public service number (PPS Number). The Department of Social Protection, the Revenue Commissioners and the Health Service Executive are among the authorities requiring a personal public service number in Ireland.  The Irish personal public service number is made up of 7 digits followed by one or two letters.

Starting 2013, the Department of Social Protection has differentiated Irish citizens and companies PPS numbers by adding an A at the end of PPS numbers for individuals and H for companies or any other legal entities.

Registering for taxation purposes as a sole trader in Ireland

When registering a sole trade in Ireland, one must also register for taxation purposes with the Revenue Online Service. The Revenue Online Service provides the following facilities for self-employed individuals in Ireland:

• - registration for taxation purposes,
• - submitting tax returns,
• - access to tax information.

Non-residents living in Ireland are required to fill in a tax registration form for non-resident individuals, partnerships, trusts and unincorporated bodies (TR1). The TR1 form covers registration for payment of the Irish income tax, the value added tax, any contract taxes and an employer’s PAYE (Pay As You Earn).

Register a company for taxation purposes in Ireland

The first step to open a company in Ireland is to register it with the Companies Registration Office (CRO) and obtain the CRO number. Following this step, one may obtain the tax registration number with the Revenue Online Service. Our specialists in company incorporation in Ireland may register a company with the CRO and with the tax authorities. The following forms must be submitted in order to register for taxation purposes in Ireland:

• - a TR2 form for companies tax registration,
• - a TR2 (FT) for foreign companies registering for taxation in Ireland,

Tax registration for companies covers the Irish corporate tax, the value added tax and the employer’s PAYE.

Please contact us for details about the taxation system and for accounting services provided by our experts in Ireland.