Business Identifier

In 2027 Revenue will provide businesses with a Business Identifier. This is to facilitate businesses to send and receive invoices electronically.

A business is any activity carried out to generate an income. This can include selling goods, providing services, farming, mining, professional services or earning income from a property.

The number used by a business as their Business Identifier will depend on the tax registration of the business:

  • If your business is registered for VAT, your existing VAT number will be your Business Identifier.
  • If your business is not registered for VAT, Revenue will issue you with a new Business Identifier.

The Business Identifier will be similar in its structure to current tax registration numbers or PPS numbers. Revenue will contact businesses impacted by the introduction of the Business Identifier in 2027, through Revenue’s Online Service (ROS) and myAccount.

Revenue will provide more information here on the Business Identifier as it becomes available.