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.  Access the service:

If you are not eligible for eRegistration, then you must complete a Form TR1, which can be used to register for:

Non-resident sole traders must complete a Form TR1 (FT).

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