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).

Registering online is the fastest, cheapest and most efficient way of registering for tax. You can manage your registrations and agent links through Revenue's eRegistration facility. You can register for Income Tax (IT) in myAccount through Manage my Record and Tax Registrations. You will then be able to register any other tax that you want to register for. Alternatively, you can use Revenue Online Service (ROS) to register for:

You can cancel your active registration for taxes through eRegistration and also re-register for these taxes. 

Once you are registered, your registration status on ROS will be updated and you must then file all payments and returns online. 

Your Tax Reference Number will be the same as your PPSN.

Customers not eligible for eRegistration

Certain customers are restricted from using eRegistration and must complete and submit a paper registration application. These are:

  • customers currently not eligible to register for myAccount or ROS.
  • customers with a 'W' PPSN
  • customers, directors, or partners who wish to register a company or partnership, but do not have a tax agent 
  • non assessable spouses 
  • non resident directors
  • unincorporated bodies or non profit organisations such as schools, boards of management, charities
  • liquidators
  • receivers
  • executors
  • collection agents. 

If you fall under one of these categories, you must complete one of the following forms and submit it to Revenue:

  • Form TR1 for resident customers, partnerships, trusts and unincorporated bodies
  • Form TR1 (FT) for non resident customers, partnerships, trusts and   unincorporated bodies. 

The TR1 forms can be used to register for Income Tax, VAT and RCT. 

Next: How to register for tax as a trust or partnership