Registering for tax
How to register for tax as a sole trader
Before you register for tax, you must have a Personal Public Service Number (PPSN).
Your Tax Reference Number (TRN) will be the same as your PPSN. Your PPSN does not become your TRN until you register for tax.
How to Register for Revenue Online Service (ROS)
Any individual or entity with an Irish tax registration number already registered for a business tax can register for Income Tax, VAT or Employers PAYE. Individuals who are registered for PAYE or LPT only should register for myAccount.
Further information about ROS registration can be found on How to register for ROS.
If you are non-resident and cannot register for online services, a Form TR1 (FT) can be used to register for:
Registering on myAccount
If you are a Pay As You Earn (PAYE) employee, you can register for Income Tax self-assessment on myAccount as follows:
- Sign in to myAccount.
- Under the 'Manage My Record' section select 'Tax registrations'.
- Under 'Tax Type' select 'Income Tax' and click 'register'.
- Confirm your NACE code, the date your business commenced and your expected turnover.
Filing returns and making payments
Once you are registered as a sole trader, you must use ROS to both file returns and make payments.
Next: How to register for tax as a trust or partnership