Getting a VAT number in Ireland: who needs one, how to register, what the number looks like, how to find or check one, and where it goes on your invoices.
The VAT number is the number Revenue Commissioners assigns to a taxpayer in Ireland. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Revenue Commissioners by this number.
Who needs one
Every worker has a PPS number; sole traders register it for income tax; companies get a tax reference number when they register with Revenue.
How to register, step by step
Individuals: register for income tax through myAccount or with form TR1 to be treated as self-employed.
Companies: register with Revenue on form TR2 after CRO incorporation.
Register for VAT on the same form, or later through ROS when you cross the threshold.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Revenue Commissioners before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Revenue Commissioners.