Non-Resident ID Number
/nɒn ˈrezɪdənt aɪ diː ˈnʌmbə/
Find out what a non-resident ID number is in Ireland, who needs one, how to apply, and why it matters for company incorporation and tax registration.
Find out what a non-resident ID number is in Ireland, who needs one, how to apply, and why it matters for company incorporation and tax registration.
A Non-Resident ID Number is a unique identifier issued by the Irish Revenue Commissioners to individuals who are not resident in Ireland but have tax obligations in the country. This number functions as an alternative to the Personal Public Service Number (PPSN) that Irish residents use for tax and social welfare purposes. If you are a foreign national setting up a company in Ireland or acting as a director of an Irish company, you will likely need a Non-Resident ID Number to interact with Revenue.
The number enables Revenue to track your tax affairs in Ireland, including any income you earn from Irish sources, your role as a company director, and any other taxable activities. Without this identifier, it becomes very difficult to register for tax, file returns, or meet compliance obligations. For founders coming from outside Ireland, obtaining this number is one of the first administrative steps in getting your business off the ground.
In practical terms, the Non-Resident ID Number allows you to be linked to your company's records on the Revenue Online Service (ROS) and ensures that your tax compliance history is properly tracked. It is also referenced when filing certain forms with the Companies Registration Office during the incorporation process.
Any individual who does not hold a PPSN and has a tax obligation in Ireland needs to apply for a Non-Resident ID Number. The most common scenario is a foreign founder or director incorporating an Irish company. Even if you do not plan to live in Ireland, your role as a director creates a reporting obligation with Revenue.
Non-resident shareholders who receive dividends from an Irish company may also need this number. Similarly, individuals earning rental income from Irish property, or those who hold a beneficial interest in an Irish entity, could be required to register with Revenue using this identifier.
If you are going through online company registration, the formation service will typically ask whether each director has a PPSN. If you do not, you will need to provide a Non-Resident ID Number or apply for one before the registration can be completed. This is a standard part of the director appointment process for international founders.
To apply, you need to complete a Form TRREG, which is the Tax Registrations Registration form available from Revenue. The form requires your full name, date of birth, nationality, passport number, and your address outside Ireland. You must also state the reason for your application, such as becoming a director of an Irish company or registering for Irish tax purposes.
Supporting documentation is required alongside the form. This typically includes a certified copy of your passport, proof of your foreign address, and a letter confirming your appointment as a director or your connection to an Irish business. If you are using a company formation service like Open Forest, they can guide you through the documentation requirements and submit the application on your behalf.
Processing times vary, but you should allow at least two to four weeks for Revenue to issue the number. Planning ahead is important because delays in obtaining the number can hold up your company's tax registration and, by extension, your ability to open a business bank account or begin trading.
During the incorporation process, the Companies Registration Office requires identification details for all directors. For non-residents without a PPSN, the Non-Resident ID Number serves as the tax reference linked to your directorship. This number is included in the company's Form A1, which is the primary document submitted to register a new company in Ireland.
Once your company is incorporated and you have your company registration number, your Non-Resident ID Number is used to register the company for tax with Revenue. This step is essential because without a completed tax registration, the company cannot collect VAT, operate payroll, or file corporation tax returns.
For non-resident directors, it is important to understand that holding this number does not, by itself, make you tax resident in Ireland. Your tax domicile and residency status are determined by separate rules based on the number of days you spend in the country and your personal circumstances. The Non-Resident ID Number simply allows Revenue to administer your Irish tax affairs.
Non-resident directors of Irish companies have specific tax obligations that are tracked using their Non-Resident ID Number. If you receive director's fees or a salary from the company, this income is subject to Irish income tax under the PAYE system. The company is responsible for deducting tax at source and remitting it to Revenue.
You may also have reporting obligations in your home country. Many jurisdictions require their residents to declare worldwide income, including fees earned from foreign directorships. Ireland has an extensive network of double taxation agreements that can help avoid paying tax on the same income twice. Your tax advisor can confirm which agreement applies and how to claim relief.
Maintaining ongoing tax compliance is critical. Failure to file returns or pay tax when due can result in penalties and interest charges. It can also affect the company's ability to obtain a tax clearance certificate, which is often required for government contracts and certain grant applications.
One frequent question is whether you need a new Non-Resident ID Number if you become a director of a second Irish company. The answer is no. Your number is personal to you and remains the same regardless of how many Irish companies you are involved with. It serves as your permanent tax reference in Ireland.
Another common concern is whether applying for this number triggers any automatic tax liability. It does not. The number is purely an administrative identifier. Tax liability arises only when you have taxable income or gains from Irish sources. Simply holding the number means Revenue can identify you if an obligation does arise.
If you later move to Ireland and obtain a PPSN, your Non-Resident ID Number will be replaced by the PPSN for all future interactions with Revenue. A statutory declaration may be needed in some cases to confirm the transition and link your previous tax records to your new PPSN.
