Register as a sole trader for tax

1 tasks in suggested order

1. Register as a sole trader for tax

A sole trader needs a PPSN before registering for tax. Revenue states that a self-employed person must register where net business income is above €5,000. A PAYE employee can register for Income Tax self-assessment through myAccount; registered business taxpayers can use ROS/eRegistration for relevant taxes.

When?

Register for the relevant taxes when starting the taxable business/activity.

Where / who?

Revenue myAccount/ROS/eRegistration, or the applicable TR1 route where online registration is not available.

What to prepare?

PPSN/CRO number, business address/activity/start date and tax details.

What to check?

If you trade under a business name different from your own name/surname, CRO business-name registration may also be required; the application must be submitted within 1 month of adopting the name.

Official source: Revenue

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