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Ireland Tax ID guide — PPS Number, TRN, VAT & CHY

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Personal Public Service Number (PPS No)​

The primary identifier for individual taxpayers in Ireland is the Personal Public Service Number (PPSN), issued by the Department of Social Protection. The Revenue Commissioners also use this number for income tax, PAYE, and PRSI identification.

PPS numbers are automatically issued at birth registration for children born in Ireland. Individuals born outside Ireland must apply in person at a Department of Social Protection office or, in limited circumstances, by post through the Client Identity Services (CIS) unit.

Once issued, a PPS number never changes and is used for all interactions with Revenue, the Department of Social Protection, and other public bodies throughout a person's lifetime.

Format

A PPS number always consists of 7 digits followed by 1 or 2 letters (check characters). Examples: 1234567T or 1497955KA. There are no restrictions on which letters appear; the second letter (where present) is a suffix added for administrative purposes. The same format applies when a sole trader's PPSN doubles as their Tax Registration Number (TRN) with Revenue.

Tax Registration Number (TRN)​

The Tax Registration Number (TRN) is issued by Revenue when a taxpayer registers for a tax head (income tax, corporation tax, VAT, etc.). For sole traders, the TRN is identical to their PPSN — but the PPSN does not become a TRN automatically; the individual must first register with Revenue, typically using Form TR1 (for individuals, partnerships, and trusts) or Form TR2 (for companies).

Non-natural persons — companies, partnerships, trusts, and unincorporated bodies — receive a TRN distinct from any director's PPSN. The TRN is not printed on official identity documents and is only disclosed to the registered entity by Revenue directly.

Format

Identical to the PPSN format: 7 digits followed by 1 or 2 letters. Examples: 1234567T or 1497955KA.

Value Added Tax Number (VAT / CBL)​

Ireland's VAT number is issued by Revenue upon VAT registration and carries the country prefix IE followed by 8 characters. Two distinct formats are in use:

Format typeExampleNotes
Current (post-2013)IE9S99999LSecond character is a letter; last character is a letter
New non-personalIE9999999WI9-digit body ending in two letters
Older personalIE1234567TMirrors PPSN directly; still valid

The IE prefix must always be included when quoting the number for EU VIES lookups or on cross-border invoices. Irish VAT numbers can be verified through the EU VIES portal or directly via Revenue's online services.

Two-tier registration (introduced June 2019)

Since 17 June 2019, Revenue operates a two-tier VAT registration system. Businesses that trade domestically only receive a domestic-only registration, which does not appear on EU VIES. Businesses that intend to trade with other EU member states must apply specifically for intra-EU registration, which activates VIES reporting. A domestic-only registrant can upgrade to intra-EU status at any time by contacting Revenue.

CHY Number​

The Revenue Commissioners issue CHY Numbers to bodies granted a charitable tax exemption under Section 207 of the Taxes Consolidation Act 1997. Exemptions are granted across four main categories: Advancement of Education, Advancement of Religion, Relief of Poverty, and Benefit to the Community.

The CHY number must be quoted in all correspondence with Revenue. It is not a general trading or VAT number and does not substitute for a TRN if the charity has taxable activities.

Format

The letters "CHY" followed by a numeric sequence of 1–5 digits. Example: CHY 1234.

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Frequently Asked Questions​

Can a non-resident apply for an Irish PPS number without travelling to Ireland?​

In most cases, yes — but the standard online route is not available. The mywelfare.ie online application requires a verified MyGovID account, which itself requires in-person identity verification in Ireland. Non-residents with a genuine need — such as beneficiaries of an Irish estate or probate — can apply by post through Revenue's Client Identity Services (CIS) at Shannon Lodge, Carrick-on-Shannon, Co. Leitrim (email: [email protected]). You must submit Form REG1, a certified copy of valid photo ID, proof of address, and documentary evidence of why the number is needed. Processing typically takes 5–10 working days once CIS receives the complete package. [1] [2]

Why does an Irish VAT number appear invalid in EU VIES even though Revenue confirms it is active?​

This is a direct consequence of Ireland's two-tier VAT registration system, introduced in June 2019. Businesses that applied for a domestic-only registration are intentionally excluded from VIES — their numbers will always return "invalid" on the EU database regardless of their actual registration status. The fix requires the VAT-registered business to contact Revenue and request an upgrade to intra-EU status, after which the number becomes visible on VIES for cross-border verification. If you are a buyer trying to verify an Irish supplier, ask them to confirm their registration tier; if they only trade domestically, they are legitimately VAT-registered but not VIES-visible. [1] [2]

Does a foreign company with no Irish office still need to register for Irish VAT?​

Yes — and there is no minimum turnover threshold that exempts non-established traders. Irish VAT thresholds (€42,500 for services, €85,000 for goods in 2025) apply only to businesses established in Ireland. A foreign company must register from the moment it makes any taxable supply of goods or services in Ireland, including distance sales of excisable goods, services connected with Irish immovable property, and supplies on board vessels or aircraft departing from Ireland. Registration is done by submitting Form TR2 (FT) — the foreign-company variant — by post to Revenue's Registration Unit. The process typically takes 3–4 weeks. [1] [2]

What is the penalty for issuing a VAT invoice that omits the supplier's VAT number?​

Irish VAT legislation requires a standard VAT invoice to include the supplier's VAT registration number, the customer's VAT number (for B2B supplies), a sequential invoice number, date of issue, description of goods or services, the taxable amount, VAT rate, and VAT amount. Failure to comply with VAT invoicing requirements attracts a fixed penalty of €4,000 per Revenue's published penalty schedule. The penalty is not automatically applied but becomes live on audit; Revenue's auditors have discretion on enforcement, but repeated or systemic failures in records are treated more harshly. A recipient who receives a non-compliant invoice may also be denied input VAT recovery on that transaction. [1] [2]

When does a non-Irish digital-services provider have to charge Irish VAT instead of using OSS?​

The trigger is crossing the €10,000 EU-wide threshold for B2C sales of telecommunications, broadcasting, and electronically supplied (TBE) services. Below €10,000 across the current and preceding calendar year, the supplier can apply the VAT rules of its own country. Once the threshold is exceeded, VAT is due in each customer's EU member state — including Ireland at 23%. The provider must then either register directly with Irish Revenue or use the EU One-Stop Shop (OSS) scheme (non-EU businesses use the non-Union OSS) to file a single consolidated return instead of separate registrations in every member state. The OSS route is almost always simpler for digital-only businesses. [1] [2]

If a foreign company employs an Irish-resident remote worker, must it register with Irish Revenue as an employer?​

Yes. Where a worker physically performs employment duties in Ireland, Irish PAYE and PRSI obligations arise regardless of where the employer is incorporated. The foreign employer must register with Revenue as an employer and operate the PAYE system — withholding income tax, Universal Social Charge (USC), and employee PRSI from each pay period, plus paying employer PRSI on top. An exception applies only where a bilateral social security agreement allows the worker to remain in their home-country social insurance system (typically for posted workers on assignments of 24 months or less). Long-term remote-working arrangements generally do not qualify for that exception. Foreign employers unable to administer Irish payroll directly can appoint a local payroll agent. [1] [2]

Ireland's Knowledge Development Box advertised a 6.25% rate — is that still accurate?​

No. The KDB effective tax rate increased from 6.25% to 10% for accounting periods commencing on or after 1 October 2023, when the deduction on qualifying profits was reduced from 50% to 20% to align with OECD guidelines. The regime remains available until accounting periods commencing before 1 January 2027. A further trap applies to large multinationals: groups with global revenues above €750 million that fall within scope of the OECD Pillar Two 15% global minimum tax (effective in Ireland from 1 January 2024) will find any KDB benefit largely neutralised by the top-up tax mechanism, bringing the effective rate back to 15%. Smaller companies below the €750 million threshold can still benefit from the 10% KDB rate without Pillar Two erosion. [1] [2]