You need a tax number before you can invoice properly, reclaim VAT, or file a return. The catch? Revenue issues different numbers depending on whether you’re trading as an individual or through a company, and plenty of new business owners pick the wrong form. This guide covers which number you actually need, which form gets you there, and how long the registration process takes.
What counts as a tax number in Ireland?
Ireland doesn’t have one universal tax number. There are two identifiers you’ll come across, and Revenue’s own guidance distinguishes between them:
- PPSN: every individual is issued a Personal Public Service Number by the Department of Social Protection. You apply through MyWelfare.ie. Once you register with Revenue, your PPSN doubles as your personal tax reference.
- Tax Registration Number (TRN): companies, partnerships and other entities get their own TRN from the Revenue Commissioners when they register for tax.
Sole trader? Your PPSN is your starting point. Limited company? You’ll be applying for a fresh number.
Do I need the TR1 or the TR2 form?
The form depends entirely on your legal structure. Revenue’s preferred route for most applicants is eRegistration through ROS or myAccount, but the paper forms are still downloadable from Revenue’s registering for tax section for anyone eRegistration doesn’t cover.
|
Business structure |
Form |
How to file |
|
Sole trader |
TR1 |
ROS or myAccount eRegistration, or paper TR1 |
|
Partnership |
TR1 |
ROS eRegistration, or paper TR1 |
|
Trust or unincorporated body |
TR1 |
Paper TR1 in most cases |
|
Limited company |
TR2 |
ROS eRegistration, or paper TR2 |
Not sure which structure you actually have? If you incorporated through the CRO, you’re a company and need the TR2. If you’re trading under your own name, you’re a sole trader. Our guide on becoming a sole trader in Ireland walks through the differences.
How do I register for tax as a sole trader or partnership?
The TR1 registers you for income tax, and for VAT and employer PAYE if you tick those boxes. Have these details ready before you start the application:
- Your PPSN and contact details (partners’ PPSNs too, for a partnership)
- Business name and trading address
- Start date of trading, which Revenue uses to set your registration dates
- A short description of what the business does
- Bank details if you expect refunds
Only register for the taxes you need right now. You can add a VAT registration later when turnover demands it; our piece on getting a VAT number in Ireland covers the thresholds. And if you’re unsure about timing, read when you need to register for business tax first.
How does a company get its tax number?
A company needs its CRO number before Revenue will register it, because incorporation with the Companies Registration Office and tax registration are two separate steps. Once incorporated, you submit the TR2 through ROS eRegistration, or by post if you can’t use the online registration route.
One deadline matters here. Revenue expects companies to register for corporation tax within four weeks of starting to trade. The TR2 asks for your company name, registered office, CRO number, director details and business activity; our TR2 form guide goes through it field by field, and if you haven’t incorporated yet, start with setting up a company in Ireland.
How long does it take to get an Irish tax number?
There’s no fee, and eRegistration applications are usually processed within a few working days. Paper forms take longer, often a few weeks, and anything incomplete goes to the back of the queue. Revenue will write to confirm your registration and your tax reference.
After that, set up your ROS access. It’s the Revenue Online Service you’ll use to file returns, view liabilities and manage payments, so sort it before your first deadline.
Common questions about Irish tax numbers
Is my tax number the same as my PPS number?
For an individual, effectively yes. Your PPSN becomes your tax reference once you’re registered with Revenue. A company’s tax registration number is a separate identifier issued only after the TR2 is processed.
Can I get a tax number before I start trading?
Revenue registers you from your commencement date, so you apply when trading begins or is about to. The requirement to give a start date exists so your filing obligation begins at the right point, not months early.
Is my CRO number the same as my tax registration number?
No. The CRO number identifies your company on the companies register; the TRN is what Revenue uses for tax. You’ll quote both regularly, but to different bodies.
Where do I find my tax number if I’ve lost it?
Check any Revenue letter or your ROS profile. The number sits at the top of every notice they issue.
Need help registering for tax?
Choosing between TR1 and TR2 is the easy part; getting the registrations, dates and tax heads right first time is where an accountant earns their keep. We handle Revenue registrations for sole traders and companies every week. Book a consultation and get in touch today.
Disclaimer: This guide is for general information purposes only and does not constitute professional advice. Speak to a qualified accountant about your specific circumstances before acting on anything covered here.