Our website uses  cookies for statistical purposes.

  • 77 Lower Camden Street , D02 XE80 , Dublin, Ireland
  • clients@lawyersireland.eu
  • +353 212 028 114
Our Articles

Fiscal Representation in Ireland

Fiscal Representation in Ireland

Fiscal representation in Ireland is not mandatory, however, it is common, especially in the case of business owners who wish to make sure that their company fully complies with the Irish Tax and Customs requirements.

The tax agent in Ireland can be appointed during the incorporation period or after the company is duly registered in Ireland. Likewise, non-EU companies engaged in trading in Ireland will want to appoint a tax agent and obtain proper fiscal representation in Ireland when they register for VAT purposes, in the situations required by law.

Our lawyers in Ireland can give you complete information about the tax laws, tax liability, as well as other requirements in place for natural and legal persons who derive income from the country.

The role of the tax agent in Ireland

A tax agent, or a fiscal representative in Ireland, can be a natural or legal person appointed by the company founders who will take up the role of handling the various tax matters that the company is subject to while doing business in Ireland.

Some issues to consider concerning the tax agent are summarised below by our Irish lawyers:

  • The agent can submit the needed returns on behalf of the company;
  • He can also provide fiscal and tax advisory services, as needed or appropriate;
  • The agent will have access to the company’s account with the online revenue services;
  • The appointment of the tax agent is duly notified to the Revenue Office;
  • If the company decides that it will no longer work with a fiscal or tax representative, the cessation of the services provided by the tax agent is also duly notified to the Revenue Office (otherwise, the agent’s access to the company’s account is not restricted by the Revenue Office).

You can reach out to our team for more information about the benefits of fiscal representation in Ireland.

Company taxation in Ireland

The role of a tax agent is essential in the context of corporate tax compliance. New and existing businesses can opt for fiscal representation in Ireland in order to ensure full compliance with the tax reporting, filing, and payment requirements. For the purpose of reminding investors of their tax duties, our team lists the most important taxes for companies below:

  • 12.5% corporate income tax rate for trading companies and 25% for nontrading entities;
  • 25% withholding tax on dividends (can be reduced in some cases);
  • Standard 23% value-added tax, along with several reduced rates of 0%, 4.8%, 5.5%, 9%, and 13.5%;
  • Stamp duty and social security contributions.

As far as the general filing compliance that is offered as part of the services for fiscal representation in Ireland, we remind investors of the following important filing terms:

  • The tax return and the financial statements are filed in the nine months following the end of the tax year;
  • In some cases, the due date for some of the filings can be extended; our tax attorneys in Ireland can give you specific information about the law that offers this option;
  • Preliminary corporate tax is owed by companies that have had a tax liability of more than EUR 200,000 in the previous tax year;
  • When the filing is made using the online system, companies can have an additional two days to handle the submissions.

Separately from the services offered by a tax agent, our accountants in Ireland can assist companies with bookkeeping solutions. You can reach out to our team for more information on this type of service.

Our attorneys can also assist interested clients with other matters, such as those related to individual issues, Family Law, Civil Law, or divorce in Ireland.

Contact us if you are interested in obtaining fiscal representation in Ireland and wish to know more about how to appoint a tax agent.