Construction industry
Overview
If you are self-employed or a company resident in the State within the construction industry you must register for:
You may also need to register for Value-Added Tax (VAT), depending on your residency status and turnover.
If you have employees you must register as an employer and you must deduct from their pay, where appropriate:
You may be a principal contractor or subcontractor (or both). A principal contractor must notify Revenue within 21 days of entering into your first relevant contract as a principal. The standard registration forms for individuals (TR1) and companies (TR2) contain an application for registration as a principal.
You must also submit details of relevant contracts with and payments to subcontractors through the Electronic RCT (eRCT) system. In particular, you must not make a payment to a subcontractor without notifying the payment to Revenue.
If you have already registered for the Revenue Online Service (ROS) or myAccount, you can use eRegistration to manage your Revenue registrations online.
This section gives more information on tax issues as they apply to the construction industry.
Next: What are construction operations?