Advice for Ukrainian nationals working in Ireland

Advice for Ukrainian Nationals setting up a business in Ireland

If you intend to set up your own business to provide goods or services in Ireland, you are regarded as self-employed (you work for yourself). This means that you are required to register with Revenue for Income Tax.

Before you can register with Revenue for Income Tax, you need a Personal Public Service Number (PPSN). The Department of Social Protection (DSP) is assisting people arriving from Ukraine to obtain a PPSN as quickly as possible. Further information can be found on the DSP website.

Once you have your PPSN, you will need to take the following steps to register for Income Tax:

  • First, register for myAccount, Revenue’s online service for individual taxpayers
    • Revenue will issue you with a temporary password by post
  • You can then sign into myAccount using your temporary password
    • Click on ‘Tax Registrations’ on the ‘Manage My Record’ card and complete the registration process for Income Tax
  • Once you are registered for Income Tax, you can then register for ROS, Revenue’s online service for business taxpayers, including those who are self-employed.

By registering for ROS you will be able to manage all your tax obligations online, such as filing returns and making payments.

What are your tax obligations?

If you are self-employed, you are regarded as a self-assessed taxpayer. This means you are required to pay your preliminary tax for the year by 31 October. Preliminary tax is your estimate of the Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) that you expect to pay on the income you have earned for a tax year.

You do not have to pay preliminary tax for the first year you are a self-assessed taxpayer but you may wish to do so as it will reduce the amount of tax you need to pay in the subsequent year. You can find more information on A guide to self-assessment.

You are also required to file a self-assessed Income Tax Return each year. The deadline for filing a self-assessed Income Tax Return for 2022 is 31 October 2023.

If you are employing others to work in your business you need to register as an employer. You can register as an employer using ROS.

As an employer, you will have to deduct the following from your employee’s gross pay:

On, or before, the date you make a payment to your employee, you are required to report the pay and deductions to Revenue.

If your expected annual turnover exceeds certain limits, you are required to register for Value Added Tax (VAT). Further information can be found in the Who should register for VAT section.

Depending on the sector that your business is operating in, you may be subject to withholding taxes. The relevant withholding taxes are:

Next: Tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers