You have started earning money, or you are about to, and now Revenue needs to know about it. The problem is that nobody tells you which form applies to you. TR1? TR2? Something called Jobs and Pensions? Each one exists for a different situation, and picking the wrong route wastes weeks.
This guide walks through the registration process for the three main groups: employees starting their first job, sole traders and partnerships, and limited companies. By the end you will know exactly which path is yours and what to have ready before you start.
What does registering for tax in Ireland actually mean?
Tax registration is how you tell Revenue which taxes apply to you, so they can set you up to file returns and pay what you owe. Until you register, Revenue has no record that you should be filing anything, which sounds convenient but catches up with you fast in the form of interest and penalties.
When you register, Revenue links the relevant taxes to your tax registration number. For individuals, that number is usually your PPS number. For companies, Revenue issues a separate tax reference number once the company registers. According to Revenue’s guidance on registering for tax, the route you take depends entirely on your legal structure, not on how much you earn.
Which registration route applies to you?
There are three main paths, and you only need the one that matches your situation:
|
Your situation |
How you register |
Where |
|
First-time PAYE employee |
Jobs and Pensions service |
Revenue myAccount |
|
Sole trader or partnership |
eRegistration (TR1 paper form if you cannot register online) |
ROS |
|
Limited company |
eRegistration (TR2 paper form if you cannot register online) |
ROS |
One structure can need several taxes. A limited company with staff, for example, registers for corporation tax, PAYE as an employer, and possibly VAT, all through the same registration process.
What do you need before you register?
Whichever route you take, gather these first:
- A PPS number. You cannot register for tax without one. If you do not have a PPSN yet, apply through the Department of Social Protection; Citizens Information explains the PPSN application process.
- Your date of birth, home address, phone number and email address.
- For businesses: your trading start date, business address and a description of your activity.
- For companies: your CRO number and registered office details from incorporation.
A verified MyGovID account speeds up identity verification for myAccount, though Revenue can verify you through other details if you do not have one.
How do sole traders and partnerships register for income tax?
If you are self-employed, you must register for income tax self-assessment. Revenue’s rule is that you become a chargeable person once you have non-PAYE income above certain limits, and Revenue’s self-assessment guidance sets out who needs to register.
The standard route is eRegistration through ROS. The TR1 registration form still exists on paper, but it is only for people who cannot use the online services. On the form you confirm your details, your trading start date, and tick the taxes you need: income tax, and VAT or employer PAYE if they apply.
Once registered, you file an annual tax return and pay preliminary tax, PRSI and USC through self-assessment. If you are still weighing up the structure itself, our guide to becoming a sole trader in Ireland covers the practical steps beyond tax.
How does a limited company register for tax?
Incorporating with the CRO does not register your company for tax. They are two separate steps, and plenty of new directors find this out the hard way. After incorporation, companies must register for corporation tax within four weeks of starting to trade, per Revenue’s registration rules for businesses.
The route is the same eRegistration system on ROS, with the TR2 paper form as the fallback. You will need your CRO number, registered office, director details and trading start date. If you want a field-by-field walkthrough, we have a separate guide on filling out the TR2 form. And if the company is not yet formed, start with setting up a company in Ireland first.
How do first-time PAYE employees register?
Employees do not fill in TR1 or TR2 at all. If you are starting your first job in Ireland, you register the job through the Jobs and Pensions service in Revenue myAccount. First register for myAccount using your PPS number, then add your new job with your employer’s registration number and your start date.
This is what triggers Revenue to issue your tax credits and rate band to your employer. Skip it and your employer deducts emergency tax, which is painful on the first payslip.
Do you need to register for VAT as well?
Only if your turnover requires it, or you choose to. Since 1 January 2025 the registration thresholds are €42,500 for services and €85,000 for goods, as set out in Revenue’s VAT registration rules. Once your turnover exceeds, or is likely to exceed, the relevant threshold in any continuous 12 months, you must register.
You can register for VAT at the same time as your other taxes on the same form, which saves a second application. We cover the thresholds, voluntary registration and VAT returns in our guide to registering for VAT in Ireland.
What is the difference between myAccount and ROS?
Revenue runs two online platforms and the split is fairly clean. myAccount is for individuals: PAYE matters, tax credits, Local Property Tax (LPT) and the Jobs and Pensions service. ROS, the Revenue Online Service, is for businesses, the self-employed and tax agents. ROS registration is a three-step process that ends with a digital certificate installed on your computer, and the certificate is what you use to log in, file returns and make payments.
Sole traders often end up with both: myAccount for personal matters, ROS for the business.
FAQs about registering for tax in Ireland
How long does it take to register for tax in Ireland?
Online eRegistration applications are typically processed within a few working days, while paper TR1 and TR2 forms take longer. ROS access itself takes several days because the digital certificate steps happen in sequence. Build in two to three weeks if you are starting from nothing.
Do I need to register for tax before I start trading?
You can trade first and register shortly after; what matters is that the registration covers your actual start date. Companies have the four-week corporation tax deadline, so do not let it drift.
Is my tax registration number the same as my PPS number?
For individuals, yes, Revenue uses your PPSN as your tax reference. Companies get a separate number when they register, and a VAT number is issued on top of that if VAT registration is approved.
Can I register for multiple taxes at the same time?
Yes. The eRegistration system and both paper forms let you select every tax you need in one application, so register for income tax or corporation tax, VAT and employer PAYE together rather than one at a time.
Want help registering the right way?
Most registration headaches come from picking the wrong form or missing a tax that should have been ticked. We handle tax registration for sole traders and companies every week, and our tax return service picks up where registration ends. Not sure whether you need TR1, TR2 or just myAccount? Get in touch today and we will sort it in one call.
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.