How to Register as Self-Employed

When do you need to register?

You should register once you start trading as self-employed. Trading means you are offering goods or services with the intention of making money, even if the business is small or part-time.

Many people start with one freelance project beside a PAYE job. That can still count as self-employed income. If you are unsure whether a small amount is taxable, it is safer to check with Revenue or an accountant rather than waiting until the return deadline.

Source: Revenue.ie - registering for tax

What you need before you start

You need	Why it matters
PPS number	Revenue uses this as your tax reference number as an individual.
Business start date	This is the date you began trading, not necessarily the date you first got paid.
Business activity	A short description of what you do, such as graphic design, software consulting, tutoring or trades work.
Contact and bank details	Revenue may need these for registration records and tax repayments.

How to register

If you are already registered for myAccount, Revenue directs many sole traders to register through eRegistration. You log in, choose to register for income tax, and complete the business details requested.

If you cannot register online, the paper route is Form TR1. This is the Revenue form used by individuals, sole traders, trusts and partnerships to register for tax. Companies use a different form.

Registering as self-employed for income tax is separate from registering a business name with the Companies Registration Office. A business name is usually needed only if you trade under a name that is not your own personal name.

What happens after registration?

Once registered, you are in the self-assessment system. You will normally file a Form 11 tax return each year through Revenue Online Service, report your income and expenses, claim relevant credits, and pay the tax due.

You also need to keep proper business records. Revenue says records must usually be kept for six years. Good records make the Form 11 much easier and reduce the risk of claiming expenses you cannot support.

Source: Revenue.ie - keeping business records

Do you need VAT or employers' PAYE?

Registering for income tax does not automatically mean you need VAT. VAT depends on your turnover and the type of goods or services you supply. The main domestic thresholds in 2026 are €42,500 for services and €85,000 for goods.

You only register as an employer if you take on employees. Paying yourself as a sole trader is not the same as running payroll for an employee.

Common confusion

"I have a PAYE job, so I cannot be self-employed too."

You can have PAYE employment and self-employed income in the same tax year. Your PAYE tax is handled through payroll, while your self-employed income is reported through self-assessment.

"Registering means I have to charge VAT."

No. Income tax registration and VAT registration are separate. You may need VAT if your turnover exceeds the threshold, but many small service freelancers are not VAT-registered at the beginning.

"A business bank account is always legally required."

For a sole trader, the business is not a separate legal person. A separate account is still often useful because it keeps income and expenses easier to track.