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.

eRegistration

You can manage your registrations through Revenue's eRegistration service.

Registering on Revenue Online Service (ROS)

You can register for Income Tax self-assessment, amongst several other taxheads, using Revenue Online Service (ROS).

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:

1. Sign in to myAccount.
2. Click 'Tax Registrations' under the 'Manage My Record' section.
3. Then click 'register' under tax type 'Income Tax'.
4. Confirm your NACE code, the date your businness commenced and your expected turnover.

If you are not eligible for eRegistration, then you must complete a Form TR1 (for Irish residents) or Form TR1 (FT) (for non-Irish residents), which can be used to register for:

• Income Tax
• Employer Pay As You Earn (PAYE)
• Value Added Tax (VAT)
• Relevant Contracts Tax (RCT)
• or
• Capital Gains Tax (CGT).

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