Non-resident applicants registered for Irish tax must apply through Revenue Online Service (ROS) or myAccount even if they do not have a permanent established place of business in the State.
Non-resident applicants who have neither an Irish tax registration nor a permanent established place of business in the State (that is, foreign traders) cannot apply through ROS or myAccount.
You must complete a TC1 and send the form to the Non-Residents Tax Clearance Unit. You should check your tax status with the Non-Residents Tax Clearance Unit before applying as you may have to register for Irish tax.
Non-resident applicants applying for an excise licence renewal are normally registered for Income Tax (IT) only.
For example, if you are a bookmaker who does not have an office in the State, but who has a stand on a racecourse, the stand is your place of business. Therefore, you must register for Income Tax.