How to register your small business in Ireland (2025 edition)

Unsure how to register a small business in Ireland? This guide takes you through the lot – from choosing a structure to your first tax return, with worked examples, links to official Irish resources and the plain-English detail you actually need.

It's written for sole traders, partnerships and limited companies, and it answers every "do I have to register my small business?"-type question along the way.

The 60-second answer

• Sole trader (self-employed): Register for income tax with Revenue (myAccount/ROS). Register a business name with the CRO if you're trading under a name that isn't just your own (this is optional). Consider VAT, employer PAYE (Pay As You Earn) and any licences needed in your sector. Keep records for six years. (Sources: Revenue, Citizens Information)

• Limited company (ltd): Incorporate with the CRO (using Form A1 via CORE). Secure a registered office. Appoint at least one EEA-resident director or put a bond in place. File to the RBO, then register with Revenue for corporation tax, VAT (if needed) and PAYE. File your first CRO annual return six months after incorporation (no accounts on the first one). (Sources: Citizens Information, RBO, CRO)

• Partnership: Register the partnership for tax (Revenue) and the business name with the CRO. Draw up a partnership agreement. Follow the same tax/licensing rules as sole traders (see above). File partnership returns. (Sources: Revenue, Citizens Information)

• If you sell food, register with the HSE before opening (it's free and can't be refused). If you trade on the street or at events, you'll likely need a casual trading licence from your local council. (Sources: Food Safety Authority of Ireland, Dublin City)

1. Do you actually need to register a small business?

The short answer is yes – almost always. But what you register depends on your structure.

• If you're a sole trader, you must register for income tax (self-assessment) with Revenue when you start to trade, even if it's part-time alongside a job. That's your basic legal obligation.

  You only register a business name with the CRO if you trade under a name that isn't just your own personal name (for example, "Bluebell Florist" rather than "Aoife Murphy").

• If you form a company, you register (incorporate) it with the CRO, then you register the company for taxes with Revenue. You'll also report your beneficial owners to the RBO.

• If you'll sell food, handle alcohol or tobacco, operate a taxi, trade on public streets or provide regulated services, you'll need to apply for separate licences or notifications (see section 8).

2. Choose your structure: Sole trader vs. partnership vs. limited company

• Sole trader suits one-person operations who want to keep admin light. You and the business are the same legal person – simple to run, but no limited liability.

• Limited company (ltd) gives you a separate legal entity and limited liability. There's more admin (like accounts and annual returns to the CRO) but it often looks more "corporate" to banks and customers.

• Partnership suits two or more people running a business together without forming a company. You'll share profits and responsibilities. A written partnership agreement is strongly recommended.

A practical checkpoint

• Expect low turnover at the start and want to deal with as little admin as possible? Be a sole trader.

• Planning to hire, seek investment or take on risk (such as stock, equipment or premises)? Consider forming a limited company.

• Starting with a co-founder but want to test the waters quickly? Set up a partnership (but think ahead about a company if you'll raise money or hire quickly).

3. Business names in Ireland: When and how to register one

If the name you trade under isn't just your personal name, you must register that business name with the CRO within one month of adopting it.

To do this, you use the online CORE portal (forms RBN1 for individuals, RBN1B for companies, RBN1A for partnerships). Registering the name doesn't give you trademark rights or limited liability – it's a disclosure requirement.

You'll receive a Certificate of Registration, which you must display at your place of business. You must also show your business name and other specific information on letterheads, invoices, websites and signage – the CRO website sets out the specifics.

Tip: If you're forming a limited company later, the CRO offers a company name reservation service. If you incorporate within 28 days of reserving, your incorporation fee is reduced by €25. Handy if you want to lock in a name while you sort the rest! (CRO)

Protecting your brand

Registering your business name does not give you a trademark. If you want exclusive rights to the name you've chosen, consider filing a trademark with the Intellectual Property Office of Ireland (IPOI) or an EU trademark with the EUIPO.

4. Step-by-step: Registering as a sole trader (self-employed)

• Read our full guide to registering as a sole trader in Ireland

Step 1: Register for income tax (self-assessment)

Use myAccount if you're an individual moving into self-employment. Under Manage My Record → Tax registrations, choose Income Tax and enter your start date and NACE code (industry label). If you're already on ROS, you can register there too.

Step 2: Decide if you need to register a business name

If you won't trade simply as "Your Name", register the business name with the CRO (see section 3 above). Display the Certificate of Registration at your premises and include the required details on your stationery and website.

Step 3: VAT – register now or later?

You must register for VAT if your taxable turnover in any continuous 12 months is likely to be more than €42,500 (services) or €85,000 (goods) (as of the time of writing).

You can also register voluntarily below the thresholds – useful if you incur VAT on costs and mainly bill VAT-registered customers).

If you do register, consider the cash receipts basis (when you account for VAT when you're paid, not when you invoice) if:

• your yearly VAT-taxable turnover is below €2 million, or

• over 90% of your sales are to unregistered customers

Step 4: Hiring? Register as an employer (PAYE)

Before you run payroll, register for Employers PAYE on ROS. Ireland operates real-time reporting (PAYE Modernisation), so you'll submit payroll files each pay run.

Step 5: Apply for any relevant sector licences and notifications

Check if the type of product or service you offer is regulated. Some examples include food businesses, taxis, childcare, healthcare, alcohol sales and casual/street trading.

• For food, you must register with the HSE's Environmental Health Service before you open for trade (it's free).

• For casual trading (such as stalls, markets and event trading), apply to your local council for a casual trading licence.

Step 6: Banking, bookkeeping and records

Open a dedicated business bank account, choose an accounting software package and keep all business records for at least six years (in line with Revenue's legal requirement).

Step 7: Submit your first tax return

File Form 11 under self-assessment. The standard pay-and-file deadline is 31 October, extended to mid-November if you both pay and file via ROS.

(Revenue confirms the exact extended date each year – for 2025 returns, the ROS extension date is 19 November 2025.)

5. Step-by-step: Registering a limited company

• Read our full guide to setting up a limited company in Ireland

Step 1: Carry out some pre-checks

• Directors and secretary: A limited company can have one director, but then you must have a separate company secretary.

  At least one director must be EEA-resident – otherwise you'll need a Section 137 bond or show a "real and continuous link" with the State. (Citizens Information)

• Registered office: You must maintain an Irish registered office address. (This can be a service address.)

• Company name: Use CORE to check the Register of Business Names and make sure your chosen name is available. If you want to, you can use the CRO's service to reserve the name. (When you do, you pay a reduced fee if you incorporate within 28 days.)

Step 2: Incorporation

• Using CORE, file Form A1 and your company constitution (a document that sets out your company's internal rules).

  Company directors must provide their Personal Public Service (PPS) Number when filing Forms A1, B1 (annual return) and B10. Build this into your timeline so you're not delayed.

• When incorporated, you'll receive a Certificate of Incorporation. Set up statutory registers and minute books and, to stay within the law, display the necessary business information on your website and stationery.

Step 3: File beneficial ownership details

Within five months of incorporation, file your beneficial ownership details with the RBO.

(Directors' and shareholders' information is not the same as beneficial ownership – this information must detail the real people who ultimately control more than 25% of the company's shares.)

Step 4: Register for taxes with Revenue

Register the company for corporation tax and (if they apply) VAT, Employers PAYE and relevant contracts tax (RCT). You can do this through ROS.

Step 5: Follow the ongoing rules around finances and accounts

• Annual return (Form B1): Your first annual return is due six months after incorporation (but you don't need to provide financial statements). The second return is up to 18 months after incorporation, at which point you must file financial statements.

  You must submit your returns within 56 days of the annual return date (ARD). If you file your returns late, you could face a financial penalty and lose your audit exemption.

• Accounts: Financial statements must meet the requirements laid out in the Companies Act. Many small companies can claim an audit exemption.

Step 6: Submit your corporation tax filings

A company files a Form CT1 and pays any balance nine months after year-end (no later than the 23^rd day of that ninth month if the period ends after the 21^st). Small companies usually make one preliminary tax payment near year-end.

6. Step-by-step: Registering a partnership

• Register for tax on ROS (or myAccount if you're setting up from PAYE-only). The partnership registers and each partner registers for income tax.

• Register the business name with the CRO if the partnership trades under anything other than the partners' names.

• Draft a partnership agreement (including details on profit-sharing, decision-making and exits) – it's not a legal requirement but it avoids disputes.

• Consider VAT, PAYE (if you're hiring staff), relevant contracts tax (RCT) (if you're a principal contractor) and sector licences as for sole traders.

7. Tax registrations in detail (what you need, when, and why)

• Read our full guide to small business taxes in Ireland

Income tax (sole traders and partners)

• Register for income tax when you start to trade and file Form 11 each year. If you pay and file via ROS, the 31 October deadline is extended to mid-November (Revenue announces the exact date each year).

Corporation tax (companies)

• Register for corporation tax on ROS after the company is incorporated. File Form CT1 and pay by nine months after year-end (by the 23^rd of the month, whenever this applies).

• Keep an eye on due dates for preliminary tax.

Value added tax (VAT)

• Register for VAT if your annual turnover will exceed €42,500 (when selling services) or €85,000 (when selling goods). Below these thresholds, you can still opt in.

• If you're selling to other EU member states, make sure you're up to speed with the special rules (for example, OSS/IOSS for online selling).

• Consider the cash receipts basis if you're eligible (i.e. your yearly VAT-taxable turnover is below €2 million, or over 90% of your sales are to unregistered customers.

• Use the EU's VIES web tool to check if businesses you're selling to are registered to trade cross-border within the EU.

Employers PAYE

• Register before you run payroll, submit payroll files in real time and operate PSR (Payroll Submission Requests) each pay date. (Revenue's ROS handles much of this.)

Relevant contracts tax (RCT)

• If you're a principal contractor in construction, forestry or meat processing, you must operate RCT on payments to subcontractors (and register accordingly). Subcontractors should make sure they're correctly registered so the right deduction rate applies.

8. Licences, permits and notifications most new Irish businesses ask about

• Food businesses: Notify the HSE before trading – this includes home kitchens, market stalls, food trucks and micro-breweries. It's free and can't be refused, but your premises and systems must meet food safety rules.

• Casual/street or event trading: You'll usually need a casual trading licence from your local authority, and some councils let you apply online.

• Alcohol/tobacco, childcare, transport, health care and other regulated sectors: Licensing is more involved – use Licences.ie to find what's mandatory and which authority issues it. Your Local Enterprise Office can signpost too.

• Tax clearance: A Tax Clearance Certificate is often needed for public sector tenders, certain licences and grants. You can apply via eTax Clearance on ROS/myAccount.

9. Compliance rules you must follow once registered

Display and disclosure

If you registered a business name, display the certificate at the premises and include the particulars on documents and your website.

If you're a limited company, you must display statutory company details (name, number, registered office and so on) in these places too.

Record-keeping

Keep all tax records for six years (invoices, receipts, ledgers, bank statements, payroll records).

Companies also have a Companies Act duty to keep adequate accounting records and to retain them for six years. You can keep them electronically if they're accessible and printable.

Health and safety

If you employ staff (and even for many sole traders on site), prepare a safety statement and follow Health and Safety Authority (HAS) guidance.

Data protection

Under GDPR, you don't "register" with the Data Protection Commission (DPC) anymore, but you must keep to all the law's requirements (privacy notices, data processor contracts, lawful basis and so on). The DPC's SME hub is a good starting point to learn more about your legal responsibilities.

Employment basics if you hire

Give new employees the "Day 5" core terms in writing within five days of starting and the full written statement within one month. The Workplace Relations Commission (WRC) sets out the details and sample wording.

10. Worked examples (what registration looks like in real life)

Olivia, a hairdresser in Galway (sole trader)

• Olivia leaves a salon job to go solo. She registers for income tax with a start date of 1 September. Her clients are mostly local consumers and her first-year turnover will be around €40,000.

• She stays under the VAT threshold for services (currently €42,500), so she voluntarily registers for VAT only if it benefits her (it probably won't, because her customers are consumers who can't reclaim VAT).

• She trades as "Olivia Byrne Hair" rather than "Olivia Byrne", so she also registers that business name with the CRO and displays the certificate in her studio.

• She opens a separate bank account and starts logging expenses (chairs, scissors, colour, rent). Come October, she files Form 11 via ROS and takes advantage of the mid-November ROS extension.

Niamh, a software consultancy in Dublin (limited company)

• Niamh wants limited liability and a professional image. She picks "Brightbyte Consulting Limited", reserves the name and incorporates through CORE (using Form A1).

• She's the sole director and appoints an independent company secretary. She has an EEA-resident director (herself) and sets her registered office at an address service.

• Within five months, she files her details to the RBO. She registers the company for corporation tax and VAT (her clients are mostly VAT-registered businesses so VAT registration helps reclaim input VAT). She notes in her diary the first annual return at six months (no accounts) and the second by 18 months (with accounts).

• She keeps proper books and lines up an accountant for the first Form CT1 submission (nine months after year-end, by the 23^rd where relevant).

Ahmed and Maeve, a market stall bakery in Cork (partnership)

• They form a partnership and register the partnership for tax on ROS.

• Because they sell food, they register with the HSE before opening and implement basic HACCP controls. They also apply for a casual trading licence from their council for weekend markets.

• Annual turnover will exceed €85,000 (goods), so they register for VAT and elect to use the cash receipts basis to bring VAT into line with the money they actually receive.

• They register the business name "Rising Tide Bakery" with the CRO and put the required particulars on their receipts and website.

11. Common pitfalls (and how to dodge them)

• Missing VAT registration when you cross the threshold. Revenue expects you to monitor a rolling 12-month figure. Keep a running total and register before you go over €42,500/€85,000 (2025 thresholds).

• Forgetting to register a business name. If you trade as anything other than your own name, file your RBN form within one month. You must display the certificate and show the details on your business stationery and website.

• Company directors without Personal Public Service (PPS) Numbers. When filing a Form A1, B1 or B10, you must include your PPS Number (or an alternative verified ID). Sort this early to avoid delays with incorporation annual returns.

• Late annual returns. Be punctual! If you miss the 56-day window after the annual return date, you may be charged late fees and lose audit exemption.

• Skipping HSE registration for a food business. By law, you must register with the HSE before opening for trade – even for home kitchens and mobile units. It's free to do so.

• Poor record-keeping. Revenue can ask for six years of records. If you file late, keep your records for longer. Don't rely on your bank feed alone – keep invoices and receipts.

12. Practical checklists

Sole trader quick checklist

• Decide a start date.

• Register for income tax.

• Consider VAT and Employers PAYE.

• Register your business name (if necessary).

• Apply for any relevant sector licences.

• Set up a business bank account.

• Get your bookkeeping in order.

• Arrange any insurance cover you need.

• Submit your Form 11 by the deadline.

Limited company quick checklist

• Search the register for your chosen business name and reserve it (if you want to).

• Appoint your directors and company secretary and make sure at least one director is EEA-resident.

• Get a registered office address.

• File Form A1 on CORE.

• File your beneficial ownership details with the RBO within five months of incorporation.

• Register with Revenue for corporation tax, VAT and PAYE.

• Set up payroll and accounts.

• Submit your annual return (Form B1) at six months then at 18 months.

• File your Form CT1 and pay by nine months after year-end (by the 23rd of the month, whenever this applies).

13. FAQs on registering a small business in Ireland

Q: Do you have to register a small business?

A: Yes. In Ireland, you must register for tax with Revenue when you start trading. If you trade under a name that's not just your personal name, you must also register that business name with the CRO.

If you incorporate, you register the company with the CRO first, then register the company for taxes.

Q: Do I need to register a small business in Ireland if I'm only doing a few jobs?

A: If you're trading (holding yourself out as a business and getting paid), you should register for income tax.

You can remain outside VAT until you cross the €42,500/€85,000 thresholds (services/goods), though voluntary VAT registration can make sense in some cases if you're selling business to business.

Q: How do I register my small business as a sole trader?

A: Use myAccount to register for income tax. If you won't trade as just your name, register the business name on CORE. Decide on VAT and PAYE if you hire staff. Keep records for six years and file Form 11 by the deadline.

Q: How do I register my small business as a company?

A: Pick a name, appoint directors and a company secretary and make sure at least one director is EEA-resident.

Incorporate the business via CORE, file your beneficial ownership details with the RBO within five months of incorporation and register with Revenue for corporation tax (plus VAT and PAYE if needed).

Set a reminder to submit your first annual return at six months and your Form CT1 nine months after year-end.

Q: How do I register my small business for VAT?

A: Register via ROS once you expect to exceed €42,500 (services) or €85,000 (goods) in a rolling 12-month period, or register voluntarily. Consider the cash receipts basis if eligible, as it improves cash flow for businesses that mostly sell business-to-consumer.

Q: Do I need to register my small business if I only sell at markets?

A: If you're trading, register for tax. For markets or events, you'll usually need a casual trading licence from the local council. If you sell food, register with the HSE first.

Q: What if I miss my company's CRO annual return?

A: Late filings attract fees and can cost you audit exemption for two years. The CRO website explains the timelines (56 days after your annual return date; first return at six months). Courts can grant extensions in narrow cases – but don't rely on it.

14. Terms used in this guide

• CORE: The Companies Online Registration Environment, the CRO's system for people to register companies, submit documents, check company status and manage their CRO accounts online.

• CRO: Companies Registration Office, Ireland's registrar for company and business names

• EEA-resident: Live within the European Economic Area (EEA), which includes all member states of the European Union (EU) plus Iceland, Liechtenstein and Norway

• HSE: Health Service Executive

• PAYE: Pay As You Earn

• Revenue: The Revenue Commissioners (tax authority)

• ROS/myAccount: Revenue's online portals (ROS for businesses; myAccount for individuals)

• RBO: Central Register of Beneficial Ownership of Companies and Industrial and Provident Societies (RBO), Ireland's official list of the real people who ultimately own or control a company.

15. Final word: Your action plan this week

1. Decide your structure (sole trader, limited company or partnership).

2. Register for tax (income tax or corporation tax) and decide on VAT and Employers PAYE.

3. If needed, register your business name and update your stationery and website with the details.

4. Handle licences and notifications (HSE for food, council for casual trading).

5. Set up bookkeeping, insurance and a separate bank account.

6. If you're a limited company, set reminders in your diary for annual return and corporation tax filings.

7. Keep records for six years and build a simple compliance calendar.

People also read

• How to register as a sole trader in Ireland

• Setting up a limited company in Ireland (2025)

• A guide to small business taxes in Ireland  

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