If you have tax obligations in another country, or if a foreign authority needs proof of your Irish tax status, you may need your Revenue documents notarised and apostilled. This is common for people with international income, those moving abroad, or those claiming double taxation treaty relief.
Common Revenue Documents That Need Notarising
- Tax Residency Certificate (Form TRC): Confirms your Irish tax residency for double taxation treaty purposes
- Tax Clearance Certificate: Confirms you are tax compliant in Ireland
- Employment Detail Summary (formerly P60): Shows annual income and tax deducted
- Notice of Assessment: Official Revenue assessment of your tax liability
- Income Tax Return (Form 11): Your filed tax return
- Statement of Liability: Shows your tax position for a given year
- PAYE statements: Payslip summaries and tax credits
Step 1: Obtain the Revenue Documents
Most Revenue documents can be downloaded from Revenue’s online services:
- myAccount: For individuals — access employment detail summaries, tax returns, and statements of liability
- ROS (Revenue Online Service): For self-employed individuals and companies
- Form TRC: Apply through myAccount or ROS; Revenue will issue the certificate electronically
- Tax Clearance Certificate: Apply through the electronic tax clearance (eTC) system on ROS
If you need a hard copy with a Revenue stamp, contact your local Revenue office or write to Revenue’s Collector General’s Division.
Step 2: Check Foreign Requirements
Different countries require different documents. Common scenarios:
- Double taxation relief: Usually requires Form TRC plus the foreign country’s specific relief form
- Proving income abroad: Employment detail summary or Notice of Assessment
- Foreign mortgage application: Income tax returns and statements of liability
- Business establishment abroad: Tax clearance certificate
- Pension taxation: Form TRC plus pension statements
Step 3: Book a Notary Appointment
Bring to your appointment:
- The Revenue documents (originals or documents downloaded from Revenue’s online system)
- Your passport or photo ID
- Your PPS number
- Written requirements from the foreign authority
- Any forms from the foreign authority that need to be completed
Step 4: Notarisation
The notary will:
- Verify your identity
- Examine the Revenue documents
- Certify copies as true copies of official Irish Revenue documents
- If required, witness your completion and signing of foreign tax forms
- Prepare notarial certificates
- Attach the notarial seal and signature
Step 5: Apostille
Submit notarised documents to the Department of Foreign Affairs for an apostille.
- Walk-in (Dublin): Same-day
- By post: 5–10 working days
Step 6: Submit to the Foreign Authority
Send your completed, notarised, and apostilled documents to the foreign tax authority. Keep copies of everything and use tracked delivery.
Double Taxation Treaties
Ireland has double taxation agreements with over 70 countries. These treaties prevent you from paying tax on the same income in two countries. To claim relief, you typically need:
- A Tax Residency Certificate (Form TRC) from Revenue
- The foreign country’s specific relief form, completed and signed
- Both documents notarised and apostilled
Some countries also require Revenue to stamp or certify the foreign form directly. Check with Revenue and the foreign authority.
Online vs. Hard Copy Documents
Documents downloaded from myAccount or ROS are generally accepted for notarisation. However:
- Some foreign authorities specifically require documents with an official Revenue stamp
- If in doubt, request a hard copy from Revenue with their stamp
- Print downloaded documents on good-quality paper for a more professional presentation
Frequently Asked Questions
What Irish Revenue documents can be notarised for foreign tax?
Common documents include tax residency certificates, tax clearance certificates, employment detail summaries, income tax returns, Notices of Assessment, and PAYE statements.
How do I get a tax residency certificate from Revenue?
Apply through myAccount or ROS. Revenue issues Form TRC confirming your Irish tax residency. Processing typically takes a few working days.
Do I need an apostille on Revenue documents?
Most foreign tax authorities require both notarisation and apostille. Some European authorities may accept notarised documents without an apostille — confirm with the foreign authority.
Can I notarise documents printed from Revenue’s online system?
Yes. Documents from myAccount or ROS are accepted for notarisation. Some foreign authorities may prefer documents with a Revenue stamp.
Get Your Tax Documents Ready
Hugh Phelan, Solicitor and Notary Public, practises from East Douglas Street, Douglas, Cork. He regularly notarises Revenue documents for foreign tax authorities and double taxation treaty claims.
Contact: 021-489-7134 or info@phelansolicitors.com.
Need Revenue Documents Notarised for Abroad?
Hugh Phelan is a Solicitor & Notary Public appointed by the Chief Justice of Ireland.
Notary Public Cork — Book Now📞 +353-21-489-7134 · East Douglas Street, Douglas, Cork