Revenue Registrations for Irish Businesses: Everything You Need to Know

When you set up a company, sole trade, partnership or trust in Ireland, Revenue needs to know you exist before you can legally trade, invoice, hire staff, or import and export goods. Miss the right registrations and you could face backdated tax bills, Revenue surcharges, or — for importers — goods held at customs. This guide walks you through every registration you might need, the deadlines that matter, and what to do at each stage.

1. What Is a Tax Registration Number?

When you first register with Revenue, you receive a single Tax Registration Number (TRN). For a company, this usually matches your Corporation Tax number. Every tax head you register for afterwards — VAT, Employer PAYE, RCT, EORI — is added under that same TRN rather than generating a new number. Think of the TRN as your tax identity, with each registration as a compliance obligation sitting beneath it.

Almost all registrations are now completed digitally through Revenue Online Service (ROS) via the eRegistration facility at www.ros.ie. Paper forms (TR1 for sole traders and partnerships, TR2 for companies) remain available, but electronic submission is faster and avoids postal delays.

For companies, the TRN is typically identical to the Corporation Tax reference number issued at registration. This number must appear on all invoices, correspondence with Revenue, and statutory filings. Keep it safe — you will use it for every interaction with Revenue from day one.

Important: Getting the right registrations in place from day one is not just box-ticking. Miss one and you could find yourself unable to invoice properly, unable to reclaim VAT on start-up costs, or facing a backdated tax bill once Revenue catches up with you.

2. Core Registrations Every New Irish Business Needs

Most new companies need some combination of the following four registrations. The timing deadlines differ for each, and this is precisely where businesses most commonly get caught out. Revenue does not issue reminders — the obligation rests with you.

• Corporation Tax (CT)

Every Irish-incorporated company, and every non-resident company trading in Ireland, must register for CT within 30 days of starting to trade. It is charged on worldwide trading profits and chargeable gains at the standard 12.5% rate on active trading income. Sole traders and partnerships register for Income Tax (Form 11) instead, via the same ROS process.

⏰ Within 30 days of starting to trade

• Employer PAYE / PRSI

The moment you take on your first employee — or start paying yourself a salary as a director — you must register as an employer. PAYE, PRSI and USC must be deducted at source and remitted to Revenue monthly via ROS. This registration must be in place before the first payday, not retrospectively applied.

⏰ Before the first payday

• Value-Added Tax (VAT)

Mandatory once your taxable turnover exceeds €85,000 (goods) or €42,500 (services) in any rolling 12-month period. Many start-ups also register voluntarily from day one to reclaim VAT on set-up costs such as equipment, professional fees and premises. Voluntary registration means charging VAT on your own sales, so seek advice before opting in early.

⏰ 30 days from end of the month you cross the threshold

• Relevant Contracts Tax (RCT)

Required for principal contractors engaging subcontractors in construction, forestry or meat processing in Ireland. RCT rates of 0%, 20% or 35% are applied by Revenue depending on the subcontractor’s compliance record. This applies even for non-resident entities where the physical work is carried out in Ireland.

⏰ Before the first subcontractor payment

Note on VAT and “brass plate” companies: Revenue has significantly tightened scrutiny on companies with an Irish address but no genuine business activity in the State. Non-resident directors setting up Irish companies should be prepared to evidence economic substance — a physical lease, an Irish-resident director, or demonstrable trading activity — before VAT registration is approved. Revenue may raise queries and no outcome is guaranteed.

3. Selling Online, Importing or Exporting? You Will Need More

If your business buys or sells goods across borders — especially common for e-commerce retailers using Amazon FBA, Shopify or other platforms — there is a second layer of registrations on top of the core ones above. These are not optional and carry real cash-flow consequences if missed.

EORI Number

An Economic Operators Registration and Identification (EORI) number is required for any business importing goods from outside the EU or exporting to non-EU countries, including Great Britain. Without one, your goods can be held at customs. Registration is free and completed through ROS, but must be in place before your first shipment. Under the Windsor Framework, trading directly between Ireland and Northern Ireland does not require an EORI — it is the Great Britain leg of any shipment that triggers the requirement.

Customs and Excise (C&E) Registration

When you register for an EORI number, Revenue simultaneously registers you for Customs and Excise — one combined step through ROS. Your C&E registration gives you a Trader Account Number (TAN) and an automatic cash account for paying customs duty on shipments.

Postponed Accounting for Import VAT

Once registered for both VAT and C&E, you can avail of postponed accounting. Instead of paying import VAT upfront when goods arrive in Ireland, the customs value is included in the PA1 field on your VAT3 return, recorded as both a T1 (sale) and a T2 (purchase) in the same period. The two sides cancel out — genuinely cash-flow neutral, not simply deferred. For any business importing regularly, this is well worth applying from day one.

OSS — One Stop Shop

If you sell goods or digital services B2C to consumers in other EU member states and your total cross-border sales exceed €10,000 per year, the OSS scheme lets you register once in Ireland and file a single quarterly VAT return covering all participating EU states. Without it, you would need to register separately in each country you sell into — a significant administrative and cost burden as you scale.

IOSS — Import One Stop Shop

If you sell goods imported from outside the EU directly to EU consumers in consignments worth €150 or less, IOSS allows you to collect VAT at checkout and remit through one monthly return. This avoids your customer receiving an unexpected customs bill on delivery — a common trigger for poor reviews and chargebacks.

⚠️ July 2026 Change — Low-Value Importers: From 1 July 2026, the EU removed the long-standing €150 customs-duty exemption on low-value consignments. A flat €3-per-item customs duty now applies to most packages under the new interim rules, even where IOSS is used for the VAT side. If you sell or import goods under €150, factor this duty cost into your pricing and landed cost calculations immediately.

4. VAT Thresholds and Key Deadlines at a Glance

5.  Your Compliance Journey: From Incorporation to Year One

Here is the typical compliance path for a new Irish limited company, from incorporation through to the end of your first full year of filings. The CRO and Revenue timelines are independent — both run in parallel from day one.

• Company Formation: Incorporate your company with the CRO and receive your Certificate of Incorporation. The CRO registration number is separate from your Revenue TRN.
• RBO Filing: Register your beneficial owners with the Central Register of Beneficial Ownership (RBO) within 5 months of incorporation. This is a legal requirement under the 2019 AML Regulations.
• First B1 Annual Return: Your first CRO Annual Return falls due 6 months after incorporation. No financial statements are needed at this stage, but it must still be filed on time. Late filing attracts penalties and loses your audit exemption.
• Revenue Registrations: CT, Employer PAYE, VAT, and any applicable EORI, C&E, OSS, IOSS or RCT registrations, each timed to its own trigger date — not the B1 deadline.
• Ongoing Bookkeeping and Payroll:  Monthly or quarterly bookkeeping, VAT return preparation, and payroll processing. Cloud platforms such as Xero and QuickBooks keep records audit-ready and accessible in real time.
• Annual Compliance: Second B1 Annual Return (this time with financial statements attached), Corporation Tax Return (CT1), director Form 11, and RTD, VIES and Intrastat returns where applicable.

Timing note for non-resident directors:

CRO requires identity verification for all directors on B1 Annual Returns — via a PPS number, an RBO reference number, or a Form VIF signed before a notary abroad and filed electronically through CORE. A director who has already obtained an RBO number at Step 2 has one fewer item to resolve when the B1 falls due. The VIF process can take several weeks — start early.

6. Ongoing Annual Obligations

Once registered and trading, here is what you must file and maintain each year. Missing any of these can result in Revenue surcharges, CRO penalties, or loss of audit exemption. Forti maintains a forward compliance calendar for every client to ensure nothing is ever filed late.

Quick guide to key Revenue forms:

Form 11

The main annual self-assessment tax return for proprietary directors (more than 15% shareholding), sole traders, and anyone Revenue classifies as a chargeable person. Covers income, capital gains, PRSI contributions and any foreign income or assets.

Form 12

For PAYE employees with smaller amounts of additional income — broadly under €5,000 net or €30,000 gross from non-PAYE sources such as rental income or investment returns. Above either threshold, you move to Form 11.

Form TR2

The company tax registration form, used to register a limited company for Corporation Tax, Employer PAYE and VAT. Submitted via ROS eRegistration — no paper version is needed in most cases.

7. The Forti All-In Revenue Registration Package

Rather than billing registration by registration, Forti offers all applicable Revenue registrations as one fixed-fee package. We review your business activities, identify exactly which registrations are required, and complete everything on your behalf — correctly and on time.

Typical savings by business type:

All fees are quoted exclusive of VAT at 23%. Businesses requiring up to three registrations can also choose the individual registration service at €150 + VAT per registration.

8. Key References and Further Reading

All figures, thresholds and procedural requirements in this guide are drawn from primary Irish and EU sources. The links below are the authoritative references for each topic covered.

• Revenue — Registering for Tax: Primary guidance on all Irish tax registrations, including CT, PAYE and VAT.
• Revenue — VAT Registration: Thresholds, voluntary registration rules and the registration process.
• Revenue — EORI Registration: Who needs an EORI number and how to apply through ROS.
• Revenue Online Service (ROS): File all returns, register for tax heads and manage your tax affairs online.
• Companies Registration Office (CRO): Incorporate companies, file Annual Returns (B1) and manage company records.
• Central Register of Beneficial Ownership (RBO): Register beneficial owners within 5 months of incorporation.
• EU Commission — One Stop Shop (OSS): Full guidance on the OSS and IOSS schemes for cross-border B2C sales.
• EU Customs Tariff — July 2026 Changes: Detail on the new €3-per-item duty applying to low-value consignments from July 2026.
• Companies Act 2014 (Revised): The primary legislation governing Irish company law, including CRO filing obligations.

9. Frequently Asked Questions

Q: What is a Tax Registration Number and why do I need one?

A: A Tax Registration Number (TRN) is the single reference Revenue issues when you first register. For a company, it usually matches your Corporation Tax number. Every other tax head — VAT, Employer PAYE, RCT, EORI — is added under that same TRN rather than generating a new number. You will need it to trade, invoice clients, submit returns, and receive any VAT refunds.

Q: When do I need to register for VAT in Ireland?

A: VAT registration becomes mandatory once your taxable turnover exceeds €85,000 in any rolling 12-month period for goods, or €42,500 for services. You then have 30 days from the end of the month in which you crossed the threshold to register. Many start-ups also register voluntarily from day one to reclaim VAT on set-up costs — though this also means charging VAT on your own sales, so advice first is recommended.

Q: Do I need an EORI number if I only sell within Ireland?

A: No. An EORI number is only required if you move goods to or from outside the EU — most commonly Great Britain. Under the Windsor Framework, trading directly between Ireland and Northern Ireland does not require an EORI. It is the Great Britain leg of any shipment that triggers the requirement.

Q: Within how many days must I register for Corporation Tax after starting to trade?

A: Every Irish-incorporated company must register for Corporation Tax within 30 days of starting to trade. “Starting to trade” generally means the first point at which you take any action with a view to making a profit — not just the date of your first invoice. If in doubt, err on the side of registering earlier.

Q: What changed for low-value imports into the EU from 1 July 2026?

A: From 1 July 2026, the EU removed the long-standing €150 customs-duty exemption on low-value consignments. A flat €3-per-item customs duty now applies to most packages, even where IOSS is used for the VAT side. If you sell or import goods valued under €150, factor this duty cost into your pricing and landed cost calculations immediately.

Q: What is OSS and who needs to register?

A: The One Stop Shop (OSS) allows businesses selling goods or digital services B2C to consumers in other EU countries to register once in Ireland and file a single quarterly VAT return covering all participating EU states. It applies once total cross-border B2C sales exceed €10,000 per year. Without it, you must register for VAT separately in each country you sell into.

Q: What is postponed accounting for import VAT, and is it worth using?

A: Postponed accounting allows businesses registered for VAT and Customs & Excise to avoid paying import VAT upfront when goods arrive in Ireland. The customs value is recorded on the VAT3 return as both a T1 (sale) and T2 (purchase) — the two sides cancel out, making it genuinely cash-flow neutral. For any business importing regularly, this should be set up from day one.

Q: Can a non-resident director be on an Irish company without a PPS number?

A: Yes. CRO requires identity verification for all directors on B1 Annual Returns, which can be met via a PPS number, an RBO reference number, or a Form VIF signed before a notary abroad and filed electronically through CORE. The VIF process can take several weeks, so begin well in advance of your B1 filing deadline.

Q: How quickly can Forti complete my Revenue registrations?

A: Once all required information and documentation is received from you, Forti typically completes Revenue registrations within 3 to 5 working days. EORI and Customs & Excise registrations are generally processed by Revenue on the same day. VAT registration for non-resident entities may take longer if Revenue raises queries.

Ready to Get Your Registrations Right?

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