Registering a company with the CRO does not automatically complete every tax step. After incorporation, you need to decide which Revenue registrations apply, prepare the right details, and keep records from the first day the company starts activity.
Step 1: Wait for the CRO Number
Revenue guidance says a new company must have a CRO number before registering for tax. Once the Certificate of Incorporation is issued, you can move into tax registration, banking, RBO and operational setup.
If you are still at the incorporation stage, start with our register a company in Ireland page.
Step 2: Corporation Tax Registration
Most trading Irish companies need Corporation Tax registration. You will normally need the company details, business activity, expected start date, accounting period, directors/officers, contact information and agent details if an accountant or tax agent is registering on your behalf.
For a plain-English overview of the tax rate and trading company basics, read Ireland corporation tax 12.5% explained.
Step 3: VAT Registration
VAT registration depends on your business activity, customers, turnover, location and whether registration is compulsory or voluntary. Revenue publishes current VAT registration and threshold guidance, so always check the latest official rules before deciding.
If you expect to sell taxable goods or services, trade cross-border, or work with VAT-registered business customers, get advice early. Our VAT registration Ireland page explains the founder-level decision points.
Step 4: PAYE Registration
If the company will pay employees, including directors receiving salary through payroll, PAYE registration may be needed. Do this before payroll starts, not after wages have already been paid.
You should also decide who will run payroll, how expenses will be handled, and how director remuneration will be documented.
Step 5: RCT and Sector-Specific Taxes
Relevant Contracts Tax (RCT) can apply in construction, forestry and meat processing sectors. Some companies may also need other registrations depending on their activity. Do not assume that Corporation Tax and VAT are the only tax heads to consider.
Step 6: Prepare ROS and Agent Access
Revenue Online Service (ROS) is used for many company tax filings and registrations. If you work with an accountant or tax agent, they may submit the registration through ROS on your behalf. Confirm who is responsible for each filing before the company starts trading.
Step 7: Keep Records From Day One
Good tax registration is not only a form. You also need clean records. Keep invoices, receipts, bank statements, contracts, payroll records, VAT evidence, shareholder loans and director expense notes from the start.
This makes VAT, corporation tax, annual accounts and the CRO annual return much easier later.
New Company Tax Checklist
- CRO number and Certificate of Incorporation received.
- Business activity and expected trading start date confirmed.
- Corporation Tax registration considered.
- VAT requirement checked against current Revenue guidance.
- PAYE needed if salaries or employees are planned.
- RCT or sector-specific registrations checked.
- ROS or accountant access arranged.
- Bookkeeping system opened before trading starts.
- Banking, RBO and first annual return deadlines tracked.
Tax Registration for Non-Residents
Non-resident founders should get advice before assuming where the company is tax resident, where management and control sits, and what overseas reporting may apply. For US residents, there may also be US tax reporting questions separate from Irish incorporation.
See our company formation Ireland for US residents guide if you are forming from the United States.
How StartCompany.ie Helps
StartCompany.ie helps with company formation, tax registration support, VAT registration guidance, annual returns, registered office and company secretary services. For tax registration help after incorporation, see our tax registration service.