Incorporating a company with the CRO does not automatically complete its Revenue setup. A new Irish company needs to identify the taxes that actually apply, arrange the right registration route and keep reliable records from the moment it starts trading. The answer is different for a software consultancy, employer, e-commerce seller, construction contractor and dormant company.
This checklist covers the common first-year questions: Corporation Tax, VAT, employer PAYE/PRSI, Relevant Contracts Tax (RCT), ROS access, the Statement of Particulars and non-resident routes. It is general information, not personalised tax advice. Revenue rules and eligibility can change, so confirm the current position before you trade or pay anyone.
Quick answer
Start with the CRO number, business activity and trading date. Register for Corporation Tax, VAT, PAYE/PRSI, RCT or other taxes only where they apply. Revenue says a company incorporated in, or beginning trading in, the State must provide a Statement of Particulars within 30 days after trading begins. Keep tax, RBO and CRO filings as separate calendar items.
Start With the Company's Facts
Tax registration should follow the real business, not a generic incorporation template. Before applying, document what the company will sell, when it will start, who its customers are, where supplies are made, whether it will employ people and whether it will enter sector-specific contracts. These facts affect VAT, payroll, RCT and the information Revenue or a bank may ask for.
- CRO number, Certificate of Incorporation and registered office.
- Clear description of the trade and expected start date.
- Expected customers, suppliers, locations, turnover and currencies.
- Director, beneficial-owner and agent contact details.
- Whether the company will pay salaries, fees, contractors or dividends.
- Whether it is Irish resident, overseas-owned or managed from another country.
1. Corporation Tax and the Statement of Particulars
A company is a separate legal entity and pays Corporation Tax on its business profits. Revenue states that every company incorporated in, or beginning a trading activity in, the State must give a Statement of Particulars. It is required within 30 days after the company begins trading; a material change in information or a request from an inspector can also create a 30-day deadline.
For an agent using ROS, Revenue's eRegistration facility can be used for Corporation Tax and certain other registrations. If the company has no agent, the route can depend on residence and Revenue's current process. Do not wait for the first tax-return deadline to establish the company's trading and registration status.
2. VAT: Required, Optional or Not Available?
VAT is not automatic after incorporation. Registration depends on taxable supplies, turnover, customer and supplier locations, and specialist rules. Revenue currently lists a EUR42,500 threshold for services-only supplies and EUR85,000 for most goods supplies, plus other thresholds for particular cross-border and acquisition situations. A business below a threshold may be able to elect to register, while a business making exempt-only or non-taxable supplies may not normally be entitled to do so.
Voluntary VAT registration may be useful where a genuine taxable business has significant start-up costs, but it also creates charging, filing and record-keeping obligations. Cross-border services, digital supplies, EU goods, property and mixed exempt activities deserve specific advice. Read the VAT number guide for new companies before applying.
3. Employer PAYE and PRSI
Register for employer PAYE/PRSI before the company pays employment income. This can include a director's salary or fees, as well as employees. A director's salary is not simply a personal withdrawal from the company bank account: it needs the correct payroll and tax treatment.
Decide who will run payroll, how expenses will be approved and what records will support each payment. Revenue has separate reporting and payroll obligations, and some benefits or expenses can have additional reporting consequences. An accountant or payroll provider is usually worth involving before the first payment date.
4. RCT and Activity-Specific Registrations
Relevant Contracts Tax may apply to certain contracts in construction, forestry and meat processing. It is not a general company tax, but it is important to identify before a company signs a relevant contract or pays a subcontractor. Other industries can have their own licences, levies, payroll, customs or regulatory obligations.
The practical question is not “what can I register for?” but “which taxes and registrations are triggered by this company's actual supplies, employees and contracts?” Keep a note of the advice received and revisit it when the activity changes.
5. ROS, eRegistration and Agent Access
ROS is Revenue's online service for business-related tax registrations, returns and payments. It can be used to manage registrations and to nominate an agent. A company represented by a tax agent generally has the agent submit its online registration through ROS. Protect the ROS administrator access and digital certificate: it controls a valuable company account.
Companies not using an agent should check Revenue's current registration instructions. Revenue says a resident company can use Form TR2 where appropriate, while a foreign company uses Form TR2 (FT). Its ROS guidance also notes that companies with no Irish-resident directors may need a non-ROS route if unrepresented. This is one reason overseas founders should plan tax support early.
6. Tax Registration for Non-Resident Founders
An Irish-incorporated company owned by a non-resident founder can still have Irish Revenue obligations, but incorporation alone does not answer every tax-residence question. Where the directors make decisions, where the business is managed, treaty rules and the founder's home country can all matter. A US, UK, UAE or other overseas founder may also have reporting at home.
Revenue states that a non-resident company without ROS access can complete Form TR2 (FT) to register for Irish tax. Read the US residents guide or seek appropriate cross-border advice before issuing shares, paying directors or promising a particular tax outcome.
Records to Keep From Day One
- Certificate of Incorporation, constitution, CRO number and Revenue correspondence.
- Sales invoices, contracts, supplier invoices, receipts and bank statements.
- VAT invoices, evidence of customer location and cross-border supply records where relevant.
- Payroll reports, expense claims, director-fee records and employment agreements.
- Shareholder loans, director loans, board decisions and dividend documentation.
- Proof of RBO, CRO and Revenue filings, plus professional advice obtained.
New Irish Company Tax Checklist
- Receive the CRO number and preserve the incorporation documents.
- Confirm the real trade, proposed start date and expected turnover.
- Choose the correct Corporation Tax and Statement of Particulars route.
- Assess VAT against taxable activity, thresholds and cross-border rules.
- Register for employer PAYE/PRSI before paying salaries or fees.
- Check whether RCT or a sector-specific registration applies.
- Set up ROS access or appoint an agent with clear responsibility.
- Open bookkeeping and retain evidence from the first transaction.
- Keep the RBO filing and first annual return on separate deadlines.
How StartCompany.ie Helps
StartCompany.ie can support company formation and connect founders with tax-registration help, VAT guidance, annual returns, registered office and company-secretary services. See the tax registration service for current support options. Directors should still obtain tax advice on their specific activity, residence and remuneration.
Frequently Asked Questions
Does incorporating an Irish company automatically register it for tax?
No. CRO incorporation and Revenue tax registration are separate. A company must assess and register for the taxes that apply to its activity, such as Corporation Tax, VAT, employer PAYE/PRSI or RCT.
When must an Irish company submit a Statement of Particulars?
Revenue says a company incorporated in, or beginning trading in, the State must provide a Statement of Particulars within 30 days after it begins trading. A material change or an inspector’s request can also trigger a 30-day requirement.
Does every Irish company need VAT registration?
No. VAT depends on taxable activity, turnover, location and other rules. Registration is obligatory above the relevant threshold, while some businesses below it may elect to register. Exempt-only activity has different rules.
What are the Irish VAT thresholds?
Revenue currently lists EUR42,500 for services-only supplies and EUR85,000 for most goods supplies, alongside specialist thresholds and cross-border rules. Check Revenue’s live guidance because the correct threshold depends on the supplies.
When does an Irish company need PAYE registration?
A company needs to assess employer PAYE/PRSI before it pays salary, directors’ fees or other employment income. Directors’ salaries and fees are dealt with through PAYE.
What is RCT and who needs it?
Relevant Contracts Tax can apply to certain contracts in construction, forestry and meat processing. It is not a registration every company needs, but it should be checked before entering relevant contracts.
Can a non-resident Irish company register for tax?
Yes, but the registration route may differ. Revenue states that a non-resident company without ROS access can use Form TR2 (FT). Obtain advice on tax residence, management and overseas reporting before trading.
What records should an Irish company keep from day one?
Keep incorporation documents, invoices, contracts, receipts, bank records, payroll data, VAT evidence, accounting records, director-loan information and proof of CRO and Revenue filings.