Setting up your own business

Registering your business

Registering as a sole trader

See registering for tax as a sole trader for more information on registering your business with Revenue. Once you have registered, you will be using your own Personal Public Service Number (PPSN) for all correspondence with Revenue in relation to your business.

You may wish to trade under a business name that is different from your name or surname. If so, you may register this name with the Companies Registration Office (CRO) by completing and sending them a Form RBN1.

Registering as a trust or partnership

See registering for tax as a trust or partnership for more information on registering your business with Revenue. Once you have registered, Revenue will provide your partnership or trust with a Tax Reference Number. You will use this number for your trust or partnership business.

You will use:

• your own PPSN for your personal tax returns
• the Partnership Tax Registered number for any employers, Value-Added Tax (VAT) or Relevant Contracts Tax (RCT) returns.

You may wish to trade under a business name that is different from your name or the names of you partners. If so, you must register this name with the CRO by completing and sending them a Form RBN1A.

Registering as a company

See registering for tax as a company for more information on registering your company with Revenue. Once you have registered, Revenue will provide your company with a Tax Reference Number. Your company will trade under this number. You should include this number on any invoices you issue. You will use your own PPSN for your personal tax returns.

When you register your company, you must also provide Revenue with a Statement of Particulars within 30 days of trading. This is done by completing a Form 11F CRO and submitting it to Revenue’s National Companies Unit. You will need to include the reference number that you received from the CRO when you registered your company.

Next: Do you need a tax agent?