Introduction: Global Business Meets Irish Tax Rules
Ireland’s business-friendly environment attracts non-resident directors, investors, and entrepreneurs every year. But crossing borders doesn’t mean you avoid local tax obligations. Whether you’re investing in an Irish company or acting as its director while living abroad, understanding your Irish tax registration requirements is essential.
In this guide, we explain when and why non-resident individuals must register for taxes in Ireland, which forms are needed, and how Intax.ie can help simplify the process.
Do Non-Residents Need to Register for Taxes in Ireland?
The answer is often yes. While your tax residency (as explained in our Tax Residency Guide) determines your personal tax liabilities, any business activity within Ireland creates potential tax obligations.
If you’re a non-resident director, investor, or shareholder in an Irish company, you may need to register for:
• Corporation Tax (for the company itself)
• PAYE/PRSI (if operating payroll or paying yourself a salary)
• VAT (depending on company turnover and nature of trade)
• Income Tax (if receiving Irish-source income directly)
🔗 Related Read: Tax Residency Guide
When Must You Register?
Here are common situations where tax registration becomes mandatory:
- You’re Appointed as a Director of an Irish Company
• Even if you reside abroad, Revenue requires a PPS number or a director ID number for filings such as the B1 Annual Return.
• If your company employs you directly, you’ll need to register for PAYE and pay taxes through payroll.
- You’re a Non-Resident Shareholder Receiving Dividends
• Irish companies must deduct Dividend Withholding Tax (DWT) before paying dividends, unless specific exemptions apply.
• As a shareholder, you may need to submit tax reclaim forms if you’re entitled to a reduced DWT rate under a tax treaty.
- Your Company Trades in Ireland
• If the company is actively trading in Ireland, Corporation Tax registration is mandatory.
• If the company’s turnover exceeds €37,500 (services) or €75,000 (goods), VAT registration is required.
• Even below these thresholds, voluntary VAT registration may benefit your business. Learn when voluntary VAT registration makes sense.
What Forms Are Required?
Depending on your situation, you or your Irish company will need to submit:
| Purpose | Form |
| Corporation Tax Registration | Form TR2 (Companies) |
| VAT Registration | Form TR2 (Companies) |
| PAYE/PRSI Registration | Form TR2 (Companies) |
| PPS Number for Director | Form REG1 or online PPS application |
| Director’s ID Number (RBO) | Beneficial Ownership submission via CORE |
| Dividend Withholding Tax Exemptions | Revenue DWT forms |
Pro Tip: If you’re a non-resident director without a PPS number, you’ll need one to fulfil CRO and Revenue filings. Intax.ie can help handle this process smoothly.
Common Challenges for Non-Residents
- Not Having a PPS Number
Non-resident directors often face delays due to lack of a PPS number, which is essential for company formation and ongoing filings.
- Misunderstanding Dividend Tax Obligations
Many non-resident investors assume dividends are paid gross, not realising DWT applies automatically.
- Incorrect VAT Status
Businesses incorrectly assume they don’t need to register for VAT until they’re invoicing Irish clients—but trading within Ireland typically triggers obligations earlier.
- Delays in Corporation Tax Registration
Revenue may scrutinise non-resident owned companies more closely—having professional assistance speeds up processing.
Case Example: Non-Resident Director Setting Up in Ireland
Imagine you’re a UK-based entrepreneur appointed as a director of a new Irish software company. Even though you’re based abroad, your company:
- Must register for Corporation Tax upon incorporation
- Needs to register for VAT when turnover crosses the threshold (or earlier if trading B2B)
- Must deduct PAYE if paying yourself a salary
- Requires a PPS number for you as a director for CRO filings
Working with a tax consultant like Intax.ie ensures all registrations happen correctly and efficiently.
Conclusion: Navigate Tax Registration with Confidence
Tax registration in Ireland can be complex—especially for non-resident directors and investors navigating foreign regulations. Whether it’s obtaining a PPS number, registering for Corporation Tax, or complying with VAT obligations, proper registration is essential for smooth operations and compliance.
Need help registering your business taxes in Ireland?
Let Intax.ie guide you through PPS applications, TR2 forms, and all your compliance needs.
