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The Irish Revenue Commissioners recently issued new forms for completion of registration where the tax registration is required by a non-established or non-resident entity for the purpose of conducting business in Ireland.
In order to fulfil the requirements of EU Commission Regulation 904/2010, during 2013 Revenue introduced the following Forms:
TR2 (FT): Tax Registration form for Foreign Companies. (PDF, 2.19MB)
These forms are broadly similar to the TR1 and TR2 forms which are used in respect of resident entities, however Forms TR1(FT) and TR2(FT) also require additional details of any foreign VAT numbers held by the applicant, and details of any Relevant Contracts in Ireland entered into by the applicant at the date of application.
In order to ensure that the registration process may be completed without delay, it is essential that all the information requested in the Form used should be provided. In particular, care should be taken in respect of the following points:
- Information fields which are blank or incomplete may necessitate further correspondence. Where the required details are not available, this should be clarified in a supplementary note or covering letter which is to appended to the completed Application Form.
- The taxable status of the business activity should be clarified and confirmed prior to the submission of the registration application. Where the proposed business activity is tax-exempt, a registration application will not be processed and should not be submitted.
All registration applications are subject to assurance checking in order to ensure that the applications are genuine and fully in order. In certain circumstances, Revenue may contact the registrant directly in order to clarify specific business or application details.
Forms TR1 and TR2 should not be used in respect of non-established or non-resident entities. Any such applications will not be processed and will result in delays in businesses obtaining registration.
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