Tax Registration in Ireland

Registering for taxation with the Irish Tax and Customs agency is legally required. There are several methods of tax registration, depending on the type of tax you qualify to pay and whether you are a person or company.

Form TR1

Individuals, trusts, partnerships, and unincorporated bodies must complete Form TR1 in order to register for taxation in Ireland. If you are looking to receive a registration number to obtain a grant/tax clearance certificate, you should use the Exempt Registration form which is available on the website; PAYE employees should use Form 12A; and collection agents working non-Irish resident landlords should use the Collection Agent Registration form which is again available on the website.

Details on the TR1 form are used to calculate tax liability. Once the revenue has done this individually for you, you will be notified and must pay and file your returns and payments online at www.revenue.ie. Ensuring all information is correct and accurate will speed up the process.

 

Form TR2

Companies in Ireland must fill out and submit Form TR2 in order to register for Corporation Tax, PAYE as an employer, VAT, and Relevant Contracts Tax (RCT) with the Irish Tax and Customs.

Details on the TR1 form are used to calculate tax liability. Once the revenue has done this individually for your company and its business operations, you will be notified. All tax returns and payments must be filed online at www.revenue.ie.

 

PREM Registration Form

People or companies registering as an employer for PAYE/PRSI purposes must complete the PREM registration form. Applicants must already have been registered for Income Tax, either Personal or Corporate. Persons needing to register for Personal Income Tax should complete Form TR1, and companies needing to register for Corporation Tax or RCT should complete Form TR2. Both forms have the option to register for PAYE/PRSI at the same time.

Details required by the Tax and Customs on the PREM registration form include VAT number, private address, the date of employment of your first employee, Income Tax or Corporation Tax number, and contact details.