Once your limited company is incorporated with the CRO, registering for Corporation Tax with Revenue is one of the first things to sort out. It’s what puts the company on record as a taxpayer and sets up everything that follows, from your first accounting period to your first CT1 return. Here’s who needs to do it, when, and what’s actually involved.
Who Needs to Register?
Every Irish limited company needs to register for Corporation Tax, regardless of size or whether it’s trading yet. Incorporation alone doesn’t register you for tax; that’s a separate step. This applies whether you’re setting up a new trading company or have just completed company formation for any other reason.
When Should You Register?
Registration should happen shortly after incorporation, and in any case before you start trading or otherwise become active. Leaving it too late is one of the more common early compliance gaps we see in newly formed companies. If you’re not certain whether you’ve crossed that line yet, it’s simpler to register early than to try to work out retroactively when your obligation actually started.
What Information Does Revenue Ask For?
Registration is done through Revenue’s Online Service (ROS), based on the same information structure as Revenue’s TR2 tax registration form. You’ll typically need:
- Company identity details: company name, CRO number, and registered office address
- Dates and activity: date of incorporation, the date you started (or will start) trading, and your principal business activity
- Accounting period: the start and end dates of your first accounting period
- Director and shareholder details: PPSNs for directors, and for any shareholder holding a significant stake in the company
- Bank account details for the company
If you’re registering with an overseas director or without an established Irish presence yet, be ready for Revenue to ask some additional questions to establish the company’s genuine Irish activity.
VAT and PAYE Can Be Registered at the Same Time
The same registration process has built-in sections for VAT and for registering as an employer (PAYE), so if you already know you’ll need either, they can be completed as part of the same submission rather than as separate applications later. If you’re not yet sure whether you’ll need VAT (for example, you haven’t confirmed you’ll cross the relevant turnover threshold) or won’t be hiring staff immediately, it’s entirely normal to register for Corporation Tax first and add VAT or PAYE registration separately once the need becomes clear. See our dedicated VAT registration guide if that’s the position you’re in.
After You’re Registered
Once registered, your company is on Revenue’s system and the clock starts on your ongoing obligations, most importantly, filing your annual Corporation Tax return. See our CT1 Corporation Tax Filing Checklist for what that actually involves once your first accounting period comes to an end.
How We Help
We coordinate Corporation Tax registration alongside company formation, so it’s handled as one connected process rather than several disconnected steps, including VAT and PAYE registration at the same time where it makes sense, and getting your bookkeeping set up so you’re ready for your first return well before it’s due.
Final Thoughts
Corporation Tax registration is a small step on paper, but it’s the one that puts your company properly on Revenue’s radar as a taxpayer. Getting it done promptly and accurately after incorporation avoids the compliance gap of a company that’s legally formed but not yet tax-registered.