🏛️ Business tax set-up — CRO is not Revenue

Revenue Registrations
Done Correctly.

Registering a company with the CRO does not register it for tax. Revenue registration is a separate process. Forti confirms what you need, prepares the right application and tracks it through to registration — Corporation Tax, VAT, employer PAYE, OSS, IOSS and non-resident registrations.

Get a free Revenue registration review →
Corporation Tax notification due within 30 days of commencing trade.
VAT and PAYE each €150 + VAT standalone.
Key registration facts
CRO incorporation = Revenue registration
✗ Separate
Corporation Tax notification deadline
30 days from trade
VAT threshold — goods
€85,000
VAT threshold — services
€42,500
Employer PAYE — when to register
Before first payment
Non-resident company form
TR2(FT)
OSS threshold — EU-wide B2C
€10,000
Standalone VAT or PAYE registration
€150 + VAT each
🏛️
CRO ≠ Revenue
Two separate registration processes
⏱️
CT notification
Within 30 days of commencing trade
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Standalone VAT or PAYE
€150 + VAT each
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Based in
Sandyford, Dublin 18

This service is for you if

You have formed an Irish company and need to complete the Revenue set-up
You are starting as a sole trader or partnership and need the correct tax registrations
You are approaching a VAT threshold or want to register voluntarily before trading
You are about to pay a director or employee for the first time
You sell to consumers across the EU and need to assess OSS or IOSS
You are a non-resident company or founder registering for Irish tax
A previous application was delayed, rejected or set up under the wrong tax head

Which Revenue registrations may apply

The correct set-up depends on when you start trading, whether you pay salaries, your turnover and where your customers or stock are located.

RegistrationWhen it appliesMain routeKey timing
Corporation TaxIrish companies commencing tradeTax agent through ROS, or TR2 where unrepresented⚠ Within 30 days of commencing trade
VATThreshold, transaction or voluntary registration rules applyROS, TR1 or TR2Before charging VAT from the effective date
Employer PAYEPaying an employee or directorROS, TR1 or TR2⚠ Before the first payment
OSSQualifying EU cross-border B2C sales above €10,000ROS after underlying VAT set-upBefore reporting sales through the scheme
IOSSQualifying imported B2C consignments up to €150IOSS registration routeBefore collecting import VAT through IOSS
Non-resident VAT (TR1/TR2 FT)A foreign business makes supplies requiring Irish registrationTR1(FT) or TR2(FT)Before the taxable activity starts
Registering a company with the CRO does not register it for Corporation Tax, VAT or employer PAYE. A CRO company number is required first, but Revenue registration is a completely separate application.

Corporation Tax registration

Every Irish company must notify Revenue within 30 days of commencing trade. The deadline runs from the trading start date — not the incorporation date.

A company needs its CRO number before it can register for tax.
Where Forti acts as tax agent, the registration is submitted online through ROS.
An unrepresented Irish-resident company uses Form TR2. A foreign company uses Form TR2(FT).
The registration date should match the actual commencement of trade and the supporting activity.
Once registered, the company files its Corporation Tax return and payments through ROS.
Starting a new company?Forti can coordinate incorporation, tax registration and the first-year compliance calendar.
View company registration →
Ongoing company accountingMove from registration into bookkeeping, VAT, annual accounts and the CT1 return.
View company accounting →

VAT registration

The main Irish VAT thresholds are €85,000 for goods and €42,500 for services (effective January 2025). Other rules can require registration below those figures.

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Mandatory domestic registration
Register when taxable turnover exceeds the relevant threshold. The detailed threshold depends on the mix and type of supplies.
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Voluntary registration
A business below the threshold may elect to register. Revenue can ask for evidence of a genuine intention to trade — contracts, expenditure or customer activity.
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Transactions from abroad
Receiving certain services from outside Ireland can create a VAT registration and reverse-charge obligation even where domestic turnover is low.
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Non-established traders
A business not established in Ireland can be required to register regardless of turnover when it makes specified taxable supplies in the State.
Revenue looks closely at the business description, effective date and evidence behind the application. A generic description such as 'consulting' or 'online sales' can lead to follow-up questions. Forti uses the correct NACE code and explains the activity clearly.
VAT returns after registrationForti prepares VAT3, RTD, VIES, OSS and IOSS filings from reconciled records.
View VAT return services →
Bookkeeping behind the returnKeep invoices, expenses and VAT records current before the first filing deadline.
View online bookkeeping →

Employer PAYE registration

Register as an employer before paying an employee. The same rule applies when an Irish company pays a director a salary.

The employer registration covers PAYE, USC and PRSI reporting.
The company must request and apply the correct Revenue Payroll Notification (RPN) for each payee.
Payroll information must be reported to Revenue on or before the pay date — not at year-end.
PAYE can be selected alongside Corporation Tax and VAT on the same company registration application where appropriate.
Registering late can leave the first payroll unsupported and create corrective work from the start.
Registration onlyForti's standalone PAYE registration fee is €150 + VAT.
View Forti pricing →
Need payroll after registration?Forti can process payroll, payslips, deductions and Revenue submissions.
View payroll services →

OSS and IOSS for EU ecommerce

OSS and IOSS are additional VAT schemes. They do not replace the underlying review of your Irish VAT position — and they do not cover every cross-border situation.

Union OSS
The €10,000 threshold covers combined qualifying cross-border B2C distance sales and certain digital services across the EU. Above it, you generally account for destination-country VAT through OSS or local registrations. OSS is normally filed quarterly through the Member State of identification.
Import One Stop Shop (IOSS)
IOSS covers VAT on qualifying goods imported from outside the EU in consignments with an intrinsic value of no more than €150. It does not replace separate customs calculations — from 1 July 2026 a €3 Customs Duty applies per distinct item regardless of IOSS use.
The €10,000 threshold is EU-wide — not a separate amount for each country.
Stock held in another EU country can create a local VAT registration outside OSS.
IOSS only applies to eligible low-value imported consignments and requires the supply chain to be mapped correctly.
Online sellersAccounting and VAT support for Shopify, Amazon and multi-channel businesses.
View ecommerce accounting →
VAT filing supportOngoing VAT3, VIES, OSS and IOSS returns after registration.
View VAT return services →

Non-resident tax registration

Non-resident companies use Form TR2(FT). Non-resident individuals use Form TR1(FT). These applications usually require more evidence than a standard resident registration.

The FT forms can register the relevant tax heads — Corporation Tax, VAT, employer PAYE and RCT.
Revenue asks for a genuine Irish business address where the form requires one. The TR2(FT) states that a tax adviser or accountant address is not acceptable for that field.
This is separate from the CRO registered office — a registered-office service can use an accountant's address, but it does not automatically satisfy Revenue's Irish business-address requirement.
Revenue can request contracts, lease evidence, customer details, supplier information, stock locations and proof of how the activity will operate.
Not every non-resident supply requires an Irish VAT registration. Place-of-supply and reverse-charge rules must be checked first.
No EEA-resident director?Review the Section 137 Bond and identity-verification requirements before incorporation.
View non-EEA director service →
Setting up from outside IrelandForti can coordinate company registration and the relevant Revenue applications.
View company registration →
RCT may also apply. Relevant Contracts Tax is separate from the five main registrations above. It can apply where a principal contractor engages subcontractors in construction, forestry or meat processing. TR1, TR2 and their FT variants can include RCT where the business relationship meets the rules.

How Forti handles the registration

1
Registration review
We confirm the business structure, start date, activities, customers, employees, turnover and cross-border transactions to identify the correct registrations.
2
Form and evidence preparation
We use the correct ROS route or form and prepare the NACE code, business description, effective dates and supporting documents.
3
Submission to Revenue
Where Forti acts as your tax agent, we submit the application through ROS. Non-resident paper applications are prepared for the appropriate Revenue registration unit.
4
Queries and tracking
We monitor the application and respond to reasonable Revenue requests for clarification or evidence until the registration is active.
5
Move into ongoing compliance
Once registration is active, we connect it to VAT returns, payroll, Corporation Tax and the wider compliance calendar.

What is included

Review of Corporation Tax, VAT, employer PAYE, OSS, IOSS and non-resident requirements
The correct resident or non-resident registration route
A clear NACE code and detailed activity description
Preparation of the registration application and supporting documents
Submission or filing support and application tracking
Handover into ongoing VAT, payroll and accounting services where required

Revenue registration pricing

Fixed prices for the two most common standalone requests. Multi-tax and non-resident applications are quoted after the registration review. All fees exclude VAT.

Most common
Corporation Tax
CT registration for a new trading company
€150
+ VAT
Get started
Most common
VAT Registration
Standard standalone VAT application
€150
+ VAT
Get started
Most common
PAYE Registration
Employer registration before first salary
€150
+ VAT
Get started
Multiple or Non-Resident
Multi-tax, FT forms and evidence-heavy applications
Exact quote
Scoped after review
Get an exact quote

CT, VAT and PAYE registration are also included in selected company-formation and accounting packages. Forti will confirm the most cost-effective route before you proceed.

Get an exact registration quote — or ask about our startup bundle

New company needing CT, VAT and PAYE set up together? Ask us about bundled registration pricing for startups. Tell us what the business does and we will confirm the registrations and forms that apply.

Get a bundle quote →

Mistakes that delay Revenue registration

Treating CRO incorporation as tax registration
A CRO number is required first, but it does not activate Corporation Tax, VAT or employer PAYE. Revenue registration is a completely separate application.
Using the wrong form
TR1 and TR2 are for resident applicants. Non-resident companies use TR2(FT). Non-resident individuals use TR1(FT).
A vague business description
The activity must match the NACE code, customer type, contracts, sales route and expected transactions. Generic descriptions cause Revenue follow-up.
Choosing the wrong effective date
The requested date must reflect when the taxable activity or payroll obligation begins — not the incorporation date or an anticipated future date.
Applying for OSS without mapping the VAT position
OSS is one reporting route. It does not cover stock held in other EU countries or every cross-border transaction type.
Confusing registered office and business address
The CRO and Revenue address fields serve different purposes. A registered-office address does not automatically satisfy Revenue's TR2(FT) business-address requirement.

Related Forti services

Company registration
Incorporation packages for resident and non-resident founders.
View company registration →
VAT returns
VAT3, RTD, VIES, OSS and IOSS filing support after registration.
View VAT return services →
Payroll services
Payroll processing after employer PAYE registration.
View payroll services →
Limited company accounting
Bookkeeping, annual accounts, CT1 and CRO support.
View company accounting →
Non-EEA resident director
Section 137 Bond, VIF/IPN and company formation for non-EEA founders.
View non-EEA director support →
Annual compliance
Keep Revenue and CRO deadlines coordinated after set-up.
View annual compliance →

Common questions about Revenue registrations

Does CRO incorporation register my company with Revenue?
No. The CRO creates the company and issues the company number. Revenue registration is a separate application for the tax heads that apply to the business.
When must a company register for Corporation Tax?
The company must notify Revenue within 30 days of commencing trade. The deadline runs from the trading start date — not the incorporation date.
What is the difference between TR1 and TR2?
TR1 is used by resident individuals, sole traders, trusts and partnerships. TR2 is used by resident companies. The FT versions — TR1(FT) and TR2(FT) — are used by non-resident applicants.
When must I register for VAT?
The main thresholds are €85,000 for goods and €42,500 for services. Other transactions — including certain purchases from abroad or supplies by non-established traders — can create a requirement below those thresholds.
Can I register for VAT before I reach the threshold?
Yes. You can elect to register. Revenue may ask for evidence that the business intends to make taxable supplies. The effective date and supporting documents need to be consistent.
When must I register as an employer?
Register before making the first payment to an employee. An Irish company must also operate PAYE when it pays a director a salary.
What is the difference between OSS and IOSS?
OSS covers qualifying cross-border B2C supplies within the EU above the €10,000 threshold. IOSS covers VAT on qualifying goods imported from outside the EU in consignments with an intrinsic value of no more than €150.
Do non-resident businesses use the normal TR2 form?
No. A non-resident company uses Form TR2(FT). A non-resident individual uses Form TR1(FT). These applications typically require more supporting evidence than a standard resident registration.
Can I use my accountant's address on a non-resident application?
Not for the Irish business-address field on Form TR2(FT). Revenue states that a tax adviser or accountant address is not acceptable for that field. This is separate from the CRO registered office.
How long does Revenue registration take?
Forti normally allows one to four weeks for a straightforward application. Voluntary VAT, non-resident and evidence-heavy applications can take longer. Revenue controls the final processing time.
How much does Revenue registration cost with Forti?
Forti's published standalone fees are €150 + VAT for VAT registration and €150 + VAT for PAYE registration. Multi-tax and non-resident applications are quoted after review.

Set up the registrations
before the first deadline.

Your company number is only the first step. Forti will confirm the Revenue registrations that apply, prepare the application and connect the set-up to the returns that follow.

Get a free Revenue registration review →
VAT and PAYE €150 + VAT each Multi-tax applications quoted Response within one business day

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