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.
- 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 by following this link: Revenue.ie.
Information for self employed individuals providing services in Ireland is also available on the Office of the Revenue Commissioners website.
For information on tax issues for business users, please click here.
Service providers can register for tax online. You can manage your registrations through Revenue's eRegistration facility. You can register for Income Tax (IT) in myAccount through 'Manage my Record' and 'Tax Registrations'. You will then be able to register any other tax that you want to register for.
Alternatively, you can use Revenue Online Service (ROS) to register for:
Corporation Tax (CT)
Employer Pay As You Earn (PAYE)
Environmental Levy (on plastic bags)
Value-Added Tax (VAT)
Relevant Contracts Tax (RCT). (Relevant to certain contractors in the construction industry)
E-registration is a Revenue initiative to enable Agents and Customers who have registered with ROS or myAccount to manage their Revenue registrations online. This system allows a comprehensive alternative to paper-based correspondence.
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.
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:
Further information on tax and VAT for service providers is available through the following link.
Please find contact details for the Office of the Revenue Commissioners below