Starting as a sole trader in Ireland: getting set up and online

Working for yourself in Ireland is simpler to set up than most people expect. There are a few things you have to do with Revenue, one or two that depend on how you trade, and then the practical side of getting customers to find you. This guide covers both, in the order most people need them.

This is general information, checked against Revenue and the Companies Registration Office in November 2026. Your own situation may differ, so check with Revenue or an accountant if you're unsure.

Step 1: register for tax with Revenue

When you start trading as a sole trader you need to register for Income Tax. You'll need your PPS number, and your tax reference number will be the same as it. The quickest way is online: if you only need to register for Income Tax, you can do it in myAccount under Manage My Record and Tax Registrations. For more than one registration, you use ROS, Revenue's online service. Revenue only accepts the paper form, TR1, from people who can't register online.

As a sole trader you pay tax through self-assessment, filing a return each year, and you're registered for Class S PRSI automatically. Keep records of your income and expenses from day one; it makes the yearly return far easier.

Step 2: do you need a business name?

If you trade under your own name, such as Mary Byrne, you don't need to register anything extra. If you trade under any other name, such as Byrne Garden Care, that business name must be registered with the Companies Registration Office within one month of starting to use it.

• Register online through CORE, the CRO's filing system. The form for an individual is the RBN1.
• The CRO lists the fee as €20 online or €40 on paper. Check the current fee on cro.ie before you pay.
• Words like limited, ltd or company aren't allowed in a business name, because a sole trader isn't a company.
• Allow a few weeks: the CRO has warned of processing delays at busy times.

Step 3: know the VAT thresholds

You don't have to register for VAT until your turnover passes a threshold, though you can choose to register earlier. Since 1 January 2025 the thresholds are €42,500 a year if you mainly supply services, and €85,000 if you mainly supply goods. Most tradespeople, cleaners and other service businesses fall under the services threshold.

If you're not registered for VAT, don't add VAT to your prices or invoices. If you are, show your VAT number on your invoices and, ideally, your website.

Step 4: open a separate bank account

A sole trader doesn't legally need a business bank account, but keeping business money separate from your personal spending makes your records and your tax return much simpler. Many sole traders use a second personal current account just for the business.

Step 5: get found on Google

When people need a tradesperson or a local service, they search. Two free or low-cost things make sure they find you:

• A Google Business Profile, so you appear on Google Maps and in the local results. Our guide to getting your business on Google Maps walks through it.
• A simple website with your services, the areas you cover, your phone number and an enquiry form. Your Google profile links to it, and it's where people go to decide whether to ring you.

Step 6: a web address and email that look professional

A domain like byrnegardencare.ie looks more established than a free page, and gives you a matching email address. A .ie shows you're an Irish business; see our guide to choosing a .ie domain. If you're registering a business name anyway, the CRO certificate is one of the documents that shows the connection to Ireland a .ie needs.

Step 7: ask your first customers for reviews

Reviews are what most people read before they ring a new business. Ask every happy customer, starting with your very first jobs. Our guide on getting more Google reviews covers when and how to ask, and what Google doesn't allow.

The short version

• Register for Income Tax with Revenue, online through myAccount or ROS.
• Trading under a name that isn't yours? Register it with the CRO within a month.
• Register for VAT once you pass €42,500 for services or €85,000 for goods.
• Keep business money in its own account.
• Set up a Google Business Profile and a simple website, then ask for reviews.

Sitefront can have your website ready in under 10 minutes, with hosting and a free .com for your first year included, so getting online doesn't have to wait until the paperwork is done.