Your company is incorporated, the certificate has arrived from the CRO, and you are itching to send your first invoice. Then someone mentions the TR2. Another form, another acronym. This guide explains what it does and why you need it.
The bit that surprises most founders: incorporation alone does not register your company for any tax. That happens separately, through Revenue, and the TR2 is the form built for the job.
What is the TR2 form used for in Ireland?
The TR2 is Revenue’s tax registration form for limited companies. It is the form used to register a company for tax in Ireland under one or more of four tax heads:
- Corporation Tax, which almost every trading company needs
- VAT, where turnover or your business model requires it
- Employer PAYE/PRSI, if you will pay employees or directors
- RCT (Relevant Contracts Tax), for principal contractors in certain sectors
You only complete the sections that apply. A small consultancy with no staff might tick Corporation Tax alone, while a building firm hiring subcontractors could need all four. The purpose of the form is to switch on everything needed in one submission. Getting <a href=”/blog/why-get-an-accountant”>small business accounting help</a> can make sure you select the right options from the start.
When do you need to submit the TR2 form?
Timing matters more than most new directors realise. Revenue’s guidance for new companies states that a company must register for Corporation Tax within four weeks of starting to trade. Miss that <a href=”#”>corporation tax deadline Ireland</a> and you invite Revenue queries before you have filed a single return.
Other triggers arrive at their own pace. Employer registration must be live before you run your first payroll, even if the only person on it is you as director. If you plan to charge VAT from day one, sort the registration before you issue VAT invoices — and if you’re a sole trader, make sure you understand the self-employed VAT requirements. Each tick box creates real tax obligations from its start date, so choose deliberately.
Which taxes can you register for on Form TR2?
Here is how the four tax heads break down:
|
Tax head |
Who needs it |
Worth knowing |
|
Corporation Tax |
Every company that starts trading |
Registration is mandatory, due within 4 weeks of commencement |
|
VAT |
Companies over the thresholds, or registering voluntarily |
Your effective date of registration matters |
|
Employer PAYE/PRSI |
Any company paying staff or directors |
Must be in place before the first payroll run |
|
RCT |
Principal contractors in construction, forestry and meat processing |
Only select it if it genuinely applies |
Corporation Tax is the non-negotiable one. The rate on trading income is 12.5% for most companies, and you must register for Corporation Tax once trading begins.
VAT needs more thought. The registration thresholds are €85,000 for goods and €42,500 for services, in effect since 1 January 2025. VAT registration becomes obligatory once turnover exceeds those figures, though some companies register for VAT voluntarily to reclaim VAT on input costs. Our guide to VAT thresholds in Ireland walks through that decision.
Paying yourself a salary? That makes the company an employer in Revenue’s eyes, so PAYE/PRSI registration applies even with no other staff; our outsourced payroll service can take it from there. RCT only concerns principal contractors in those three sectors, so most service companies can skip it.
What information does the TR2 ask for?
Gather these company details and documents before you start, because half-finished forms cause most of the delays:
- Company name, registered office and your CRO number
- A plain description of the business activity and the trading start date
- Director and company secretary details, including a PPS number for each
- Bank account details for refunds and direct debits
- Your accountant’s details, if a tax agent is acting for you
One requirement trips people up constantly: everything you enter must match your CRO records exactly. A registered office that differs from the one filed at incorporation invites follow-up questions.
How do you submit the TR2, and what happens next?
Most registrations are now done online through eRegistration on ROS, the Revenue Online Service, either by the company itself or by a tax agent acting on its behalf. Online submission is faster, and it validates the obvious errors before anything reaches Revenue.
The paper route still exists for companies that cannot use the online channels. You can download a copy of Form TR2 from Revenue’s website and post it in, though processing times stretch. We cover where to get the TR2 form separately.
Once Revenue processes the form, it issues a tax registration number for each tax head you selected — for example, your Revenue VAT application will return a VAT number. Clean online registrations typically come through in days; paper can take weeks.
What is the difference between the TR1 and TR2 forms?
A simple split. Sole traders, individuals and partnerships register for tax using the TR1; the TR2 covers companies, including the standard private limited company. Citizens Information outlines the tax rules for each business type. If you work in a trade, our guide to sole trader tradesman tax Ireland covers the registration process and ongoing obligations in more detail. There is also a TR2 (FT) version for non-resident companies registering for Irish taxes; picking the wrong one is a common error.
What are the most common TR2 mistakes?
We see the same handful of problems on repeat:
- An incorrect or inconsistent commencement date, which can drag your first accounting period out of shape
- Registering for VAT before the business needs it, creating filing obligations with nothing to report
- Missing PPS numbers or incomplete director information
- Using the resident form for a non-resident company, or the reverse
- Failing to file until after trading has started and the four-week clock has run out
None of these is fatal. All of them burn time you do not have while setting up a company in Ireland, chasing your first customers, and getting paid on time.
Frequently asked questions about the TR2
Can my accountant submit the TR2 for me?
Yes. A registered tax agent can file the registration through ROS on your behalf, usually the quickest route. Talk to your accountant before ticking boxes you are unsure about.
Can I submit the TR2 before my company starts trading?
You can, and for employer or VAT registration it often makes sense. Just make sure the commencement date you give reflects reality, because Revenue will expect returns from that date onwards.
Is the VAT number the same as the company registration number?
No. The CRO number identifies the company on the companies register — the same register you’d use for a CRO company name search — while the VAT number is issued by Revenue after registration. Different numbers, different bodies.
How do I fill out each section of the form?
We have written a field by field guide to filling out the TR2 form covering every section, from company identification to the declarations page.
Need your company registered for tax quickly and correctly?
New companies in Ireland lose weeks to registrations that bounce back. As Revenue tax agents, we confirm which taxes you actually need, complete the TR2 through ROS, and chase it until the numbers are issued. If you would rather spend that time on the business itself, learn more about our accountancy for new businesses Ireland or 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 <a href=”#”>creative agency accountant</a> about your specific circumstances before acting on anything covered here.