Tax Registration for Non-Established or Non-Resident Entities
Forms TR1(FT) and TR2(FT) should be used in circumstances where a tax registration is required by a non-established or non-resident entity for the purpose of conducting business in Ireland. Forms TR1 and TR2 should not be used in such circumstances. Revenue eBrief No.77/14 sets out further information on the tax registration process for these types of entities.