Revenue introduced an increased range of e-registration services on Revenue Online Services (ROS). Among these services includes; registering a new business, or registering an existing business for an additional tax, and cancellation of a registration.

Registering a New Business

Agents are required to submit a letter of authorisation for each new client or where Income Tax is being added for an existing client. Details of this procedure are contained in Revenue's eBrief No. 40/10 available at http://www.revenue.ie/en/practitioner/ebrief/2010/no-402010.html.

Agents must attach a copy of the client's authorisation letter when registering a new business. This attachment, which will be a scanned copy of the authorisation letter, must be in “tiff” format and not exceed 5MB in size. Further information on tiff files is set out in eBrief No. 92/10 which is available here.

New Information

For any application from outside the European Economic Area (EEA), a Garda National Immigration Bureau (GNIB) number and Stamp number will be requested. If this is not available, the application will be refused and a paper application will be required.

Income Tax Application – Assessable Status

Reader should note that when completing an Income Tax on-line application, whether for an individual or a Director registering for the first time, the applicant must either be single or the assessable spouse.

Cancellations

A tax registration may be cancelled using the eRegistration facility.

Revenue's eBrief No. 92/10 sets out some further information on these new services and is available here.