How do you register for VAT?

Register online through ROS

You, or your tax agent, can register your business for Value-Added Tax (VAT) through Revenue Online Service (ROS). To avail of this facility, your business must be established in the State.

What registration forms should you complete online?

Applicants who have a business established in the State should complete the following forms online:

  • TR1 registration form for individuals, sole traders, trusts and partnerships
  • TR2 registration form for limited companies.

Can you submit a paper application form?

All paper applications received which could otherwise be completed online, will be returned to you or your tax agent. The returned application will be accompanied by a request that the application is dealt with online.

In certain exceptional circumstances, applicants who cannot avail of ROS may complete the paper version of the form. The completed paper version of the form can be sent to your Revenue office. You can find full contact details on the Contact Us section of our website.

Applicants whose business is not established in the State should submit a paper version of the following forms:

  • TR1(FT) registration form for individuals, sole traders, trusts and partnerships
  • TR2(FT) registration form for limited companies.

The relevant form should be submitted to:

Business Taxes Registrations
Office of The Revenue Commissioners
P.O. Box 1

When will the VAT registration take effect? 

VAT registration will generally take effect from the date stated on your registration form. Registration may be backdated in certain circumstances, on agreement with your Revenue Office.

The effective date will not be earlier than the beginning of the taxable period during which you make the application. This is the case if you elect to register.

If any of the information supplied by you changes, you must notify your Revenue office within 30 days.

How do you re-register for VAT?

If your VAT registration has been cancelled and you wish to re-register, you can do this through Revenue's eRegistration facility. 

Once you register for VAT, you must submit tax returns and payments electronically. See the Mandatory efiling section for more information on paying and filing your tax online.