Electricity Tax
Registration and records
Each supplier of electricity must register with Revenue by completing the Application for Registration for Electricity. Suppliers should complete this before commencing the supply of electricity.
Suppliers can send this form to Revenue using MyEnquiries which is available through myAccount.
The supplier can also post the form to Large Corporates Division.
A supplier not established in Ireland must appoint a competent person in the State to ensure the tax is accounted for and paid.
Suppliers can deregister using MyEnquiries which is available through myAccount or by notifying Large Corporates Division in writing.
All records relevant to the tax must be kept for a minimum of six years. They may be kept electronically provided that they can be produced as required in printed form.
Further Revenue requirements for the keeping of records are set down in the Electricity Tax Regulations 2008 (S.I. No. 385 of 2008).
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