Tax registration number

Definition

A tax registration number is a unique identifier assigned by the Revenue Commissioners to individuals or businesses for tax purposes. 

What is a tax registration number?

A tax registration number is a fundamental component of the tax system in Ireland, providing a systematic way to identify and manage taxpayers’ interactions with the tax authorities. This number is essential for the administration of tax obligations and ensures that tax-related activities are accurately recorded and monitored.

The tax registration number is used to identify taxpayers in various transactions, including the filing of tax returns, payment of taxes, and correspondence with the Revenue Commissioners. For businesses, it is necessary for complying with VAT requirements, submitting corporate tax returns, and handling payroll taxes. 

When a business is established or an individual becomes liable for taxes, they must apply for a tax registration number through the Revenue Commissioners. This process typically involves submitting specific documentation and information to verify the identity and tax status of the applicant.

The number helps the Revenue Commissioners track and manage tax payments and obligations, making sure that taxpayers meet their legal responsibilities. It also facilitates the administration of tax reliefs, credits, and refunds.

Example of a tax registration number

A small retail business in Galway registers with the Revenue Commissioners and receives its tax registration number, which is IE1234567X. This number is used for all tax-related activities, including filing VAT returns and corporate tax returns. The business includes this number on its invoices and tax documents to comply with legal requirements and facilitate accurate tax reporting and payments.