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Ireland TIN number guide

Personal Public Service Number (PPS No)​

The primary identifier for taxpayers in Ireland is the Personal Public Service Number (PPS No), issued by the Department of Social Protection. The Revenue Commissioners also utilize this number for taxpayer identification. PPS numbers are automatically issued upon birth registration for children born in the country. Individuals who are not born in the country must submit an application at a Department of Social Protection office. Once issued, a PPS number remains unchanged.

Format

Examples of the TRN format, applicable to both natural and non-natural persons, include: 1234567T or 1497955KA. This format comprises 7 digits followed by either 1 or 2 letters. Notably, there can be one or two letters at the end of the digit sequence, and there are no restrictions on the specific letters used.

Tax Reference Numbers (TRNs)​

The Tax Registration Number (TRN) is provided by the Revenue Commissioners upon the registration of non-natural persons for taxation. This unique identifier is employed by the Revenue Commissioners for the ongoing identification of these taxpayers. Non-natural persons encompass entities such as Companies, Partnerships, Trusts, and Unincorporated Bodies. It's important to note that the TRN is not disclosed on official identification documents.

Currently, Tax Identification Numbers (TINs) are exclusively issued to entities upon their initiation of contact with the Revenue Commissioners for registration. This typically involves the completion of a TR1 or TR2 form. Stay informed about the TIN issuance process for entities by exploring our comprehensive guide and understanding the necessary registration procedures.

Format

Examples of the TRN format, applicable to both natural and non-natural persons, include: 1234567T or 1497955KA. This format comprises 7 digits followed by either 1 or 2 letters. Notably, there can be one or two letters at the end of the digit sequence, and there are no restrictions on the specific letters used.

CHY Number​

The Revenue Commissioners issue CHY Numbers to qualifying entities eligible for charitable tax exemptions as per Section 207 TCA 1997. Charitable exemptions are granted under four main categories: Advancement of Education, Advancement of Religion, Relief of Poverty, and Benefit to the Community.

Format

An example of the CHY Number format, exclusive to non-natural persons, is CHY 1234. This format is characterized by the letters "CHY" followed by a numerical sequence ranging between 1 and 5 digits.

Value added tax identification no(VAT or CBL)​

Cosists of 8-9 characters Eg: IE9S99999L, IE9999999WI

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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 you cannot use the standard online route. The online application via mywelfare.ie requires a verified MyGovID account, which itself requires in-person identity verification in Ireland. Non-residents who have a genuine need for a PPS number (for example, as a beneficiary 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. You must submit a completed application form, a certified copy of a valid photo ID, and evidence of your reason for needing the number. Processing typically takes 5–10 working days once CIS receives the complete package. [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, supplies of services connected with Irish immovable property, and goods or services supplied on board vessels or aircraft departing from the State. Registration is done by submitting Form TR2 (FT) — the foreign-company variant of the TR2 — by post to Revenue's Registration Unit. The process typically takes 3–4 weeks. [3] [4]

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 in 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%. At that point the provider must 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 EU VAT return instead of separate registrations in every member state. The OSS route is almost always simpler for digital-only businesses. [5]

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 the duties of their employment 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, and paying employer PRSI on top. An exception applies only where a bilateral social security agreement allows the worker to remain in the home-country social insurance system (typically for posted workers on assignments of 24 months or less). Most long-term remote-working arrangements do not qualify for that exception. Foreign employers unable to administer Irish payroll directly can appoint a local payroll agent to act on their behalf. [6] [7]

Ireland's Knowledge Development Box advertises 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 practical trap applies to large multinationals: for groups with global revenues above €750 million that are within scope of the OECD Pillar Two 15% global minimum tax (effective in Ireland from 1 January 2024), any KDB benefit is largely neutralised by the top-up tax mechanism, which brings the effective rate back up to 15%. Smaller companies below the €750 million threshold can still benefit from the 10% KDB rate without Pillar Two erosion. [8] [9]