Which registrations you need
| Your set-up | Revenue | CRO business name | CRO company |
|---|---|---|---|
| Sole trader using your own name | Yes, income tax | No | No |
| Sole trader using a business name | Yes, income tax | Yes, form RBN1 | No |
| Partnership | Yes. The partnership gets its own tax number | Yes, form RBN1A, unless it trades under the names of all the partners | No |
| Limited company | Yes, corporation tax and employer PAYE | Only if it trades under a name that is not its full company name. Form RBN1B | Yes, form A1 |
Registration is one step of several. We list every step for a new business, in the order to do them.
Registering as a sole trader with Revenue
You need a PPS number. Once you register, it becomes the tax reference number for the business.
- To register for income tax only, sign in to myAccount. Under 'Manage My Record' choose 'Tax registrations', pick Income Tax and click register.
- Confirm your NACE code, which is the code for your type of business, the date the business started and your expected turnover.
- If you also need VAT, employer PAYE or Relevant Contracts Tax, register for those through the Revenue Online Service (ROS). If you are new to ROS, myAccount has a 'Register for ROS' option under 'Manage My Record'.
- From then on, file your returns and make your payments through ROS.
Revenue says a paper application from someone who should have registered online will not be processed. It is sent back. The paper form TR1 is only for people who are not eligible to register online.
Revenue's registration pages list no fee and give no processing time.
Registering for self-assessment also registers you for Class S PRSI. We explain the tax and PRSI bills that follow once you are registered.
Registering a business name with the CRO
You must register a business name if you trade under anything other than your own true surname. The CRO's example: John Murphy must register if he trades as Murphy Builders, but not if he trades as Murphy or as John Murphy.
- Form: RBN1 for an individual, RBN1A for a partnership, RBN1B for a company.
- Fee: €20 online through CORE, the CRO's online system, or €40 on paper.
- Deadline: within one month of starting to use the name.
- How long it takes: the CRO says a backlog means delays of up to four weeks. On 2 October 2026 it was processing business name forms received on 18 September.
- What comes back: a Certificate of Registration, by email. You must display it where you do business. Your own name must appear on letters and other documents that carry the business name.
The CRO does not allow "limited", "ltd", "teoranta", "incorporated" or "company" in a business name.
Registration does not protect the name. The CRO does not check a new business name against other business names, company names or trade marks. Search the registers yourself on CORE, which is free, and the trade mark register at the Intellectual Property Office of Ireland.
Setting up a limited company
A private company limited by shares, the ordinary LTD, needs:
- at least one director, and a separate person as company secretary if there is only one director
- directors and a secretary who are all over 18
- at least one director who lives in the European Economic Area, or a bond of €25,000 that is valid for at least two years
- a registered office in the State at a real address, not just a PO box
- an activity that it will carry on in the State
- a constitution. The CRO does not supply drafts. It says samples come from accountants, solicitors or company formation agents
You file form A1 and the constitution online through CORE. The fee is €50 and there is no paper option. A director and the secretary both sign form A1, and they must be two different people.
The CRO says it tries to issue the Certificate of Incorporation within 10 working days on its ordinary online scheme. Formation agents with a constitution the CRO has already approved can use a faster scheme with a five working day limit. On 2 October 2026 the CRO was processing ordinary applications received on 24 September.
The CRO can refuse a name that is identical or similar to one already on the register. You can reserve a name for 28 days for €25, and the €25 comes off the fee if you file within the 28 days.
Before you choose, read what changes when the business is a company and not you.
What a new company must do next
- Register for tax. If a tax agent acts for the company, the agent registers it online through ROS. If not, Revenue says the company must send the paper form TR2.
- Send Revenue a Statement of Particulars, form 11F CRO, within 30 days of starting to trade.
- Register as an employer. A company must operate PAYE on its directors' pay even if it has no other employees.
- Register its beneficial owners with the Central Register of Beneficial Ownership within five months of incorporation.
- File its first annual return with the CRO. It is made up to the date six months after incorporation and needs no accounts. After that there is one every year, at €20. A late return costs €100 plus €3 a day, up to €1,200.
The official fees in one place
| What | Online | On paper |
|---|---|---|
| Register for tax with Revenue | No fee listed | No fee listed |
| Business name | €20 | €40 |
| New company, form A1 | €50 | Not available |
| Reserve a company name | €25 | Not available |
| Company annual return | €20 | Not available |
| Change a company's name | €50 | €100 |
If you are approved for an enterprise allowance, the start-up grant that comes with the enterprise allowances can pay up to €250 towards business registration costs and fees. You cover at least 20% yourself.
Common questions
How long does it take to register a business name in Ireland?
The CRO says a backlog is causing delays of up to four weeks, and it processes forms strictly in date order. On 2 October 2026 it was working on business name forms received on 18 September. The certificate arrives by email.
Does registering a business name stop anyone else using it?
No. The CRO says registration does not protect the name against duplication, and it does not mean the name is free of other rights such as a trade mark. The CRO does not check new names against its registers, so do that yourself before you print anything.
Do I need to register a business name if I trade under my own name?
No. The CRO says the law applies when you trade under a name that is not your true surname. Adding a first name or initials makes no difference, so John Murphy does not need to register to trade as John Murphy.
Can one person set up a limited company?
One person can own it and be its only director, but the company still needs a second person as secretary. The CRO rejects an incorporation form signed by the same person as both director and secretary.
Do I have to register for VAT when I register the business?
Not unless your turnover is over the threshold, which is €42,500 a year for services or €85,000 for goods. Below that you can choose to register, for example to reclaim VAT on start-up costs. Revenue says you can only choose to register from a current date, not a past one.
Where this comes from
- Revenue, Registering for tax
- Revenue, How to register for tax as a sole trader
- Revenue, How to register for tax as a new company
- Revenue, eRegistration
- Revenue, Registering your business
- Revenue, How to register for ROS
- Revenue, Registration of employers for PAYE
- Revenue, Who may elect to register for VAT
- Companies Registration Office, Registering a business name
- Companies Registration Office, Required steps to form a company
- Companies Registration Office, Registration methods
- Companies Registration Office, Company officers
- Companies Registration Office, Registered office
- Companies Registration Office, Company name registration
- Companies Registration Office, company fees
- Companies Registration Office, Missed annual return deadlines
- Companies Registration Office, daily processing times, 2 October 2026
- Companies Registration Office, Registering beneficial ownership
- Citizens Information, Becoming self-employed
- gov.ie, Enterprise Support Grant
Checked on 3 October 2026. We are an independent guide, not a government service. Rules change, so confirm the detail on the official page before you apply.