Service
VAT registration and returns - Revenue Commissioners Business
Official Revenue guidance on VAT registration, applying for VAT online through ROS, VAT returns and Revenue's contact routes for VAT enquiries.
What this helps you do
- Check Revenue's guidance on whether your business must register for VAT, or may choose to.
- Apply for VAT online through the Revenue Online Service (ROS), using form TR1 or TR2.
- Find Revenue's guidance on VAT returns, which must be filed and paid electronically once registered.
- Reach the right Revenue contact route for a VAT enquiry through Revenue's Contact Us page.
Key details
- Provider
- Revenue Commissioners Business
- Who it is for
- Thinking about starting, Startups, Established, Scaling, Sole traders, 1–9 people, 10–49 people, 50–249 people, 250+ people
- Where available
- Ireland-wide
- Format
- Online
- Cost
- Mixed — Not published
- How to access it
- Online through the Revenue Online Service (ROS)
What this service helps with
VAT registration and returns
About this support
This listing points to Revenue's own guidance on registering for Value-Added Tax (VAT) and filing VAT returns. According to Revenue, businesses established in the State register online through the Revenue Online Service (ROS), directly or through a tax agent, using form TR1 for individuals, sole traders, trusts and partnerships or form TR2 for limited companies. Paper applications that could be completed online are returned; businesses not established in the State use paper forms TR1(FT) or TR2(FT). Revenue states that you generally must register if you are an accountable person, and that traders below the VAT thresholds may elect to register. Once registered, VAT returns and payments must be made electronically. For VAT enquiries, Revenue's Contact Us page lists the right helpline or office for each type of query. Irish Resource Hub is not Revenue and does not give tax advice.
Where it is available
Available Ireland-wide.
Ireland-wide
Eligibility
Businesses, employers and people starting or running a business in Ireland; obligations depend on tax, customs and legal status
Not covered
Tax reliefs and financial schemes are information only and are not ingested as grants
Eligibility is recorded from the provider’s own published information. Confirm the current conditions with the provider before applying.