Tax
The following is provided for information purposes only on tax in Ireland.
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.
The Office of the Revenue Commissioners
Before registering for tax:
• A self employed individual must have a PPS number (personal social security number) before registering for tax .
• A Company must be incorporated in the Companies Registration Office before it can register for tax.
• A foreign company exercising a trade in Ireland is obliged to register for VAT with the Office of the Revenue Commissioners
Working in Ireland as a self employed individual
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 link below on the Department of Social Protection’s website
Information on obtaining a PPS number
Information for self employed individuals providing services in Ireland is also available on the Office of the Revenue Commissioners website in the following link
Business and Self Assessment
General information on tax issues for business users is provided in the following link
Relevant downloadable forms for tax can be accessed through the following link
How do I Register for Tax?
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.
Revenue online services
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 link to ROS below.
General information on tax
More detailed information on tax for service providers is available through the following link.
How do I Contact the Office of the Revenue Commissioners?
Please find contact details for the Office of the Revenue Commissioners below.
