Understand the access process
Revenue describes ROS registration through a RAN and digital certificate, with the first certificate becoming the administrator. Sub-user access can be restricted. Plan who should hold the relevant company authority and what access others need. Follow the current official instructions rather than emailing a private certificate and password to everyone helping with tax work.
Use the proper adviser relationship
Ask the accountant how the company will authorise the agent relationship through Revenue’s process. Distinguish that relationship from handing over your own login. Record who handles submissions, receives notices and reviews the company’s tax position. An agent appointment should have an agreed scope; access alone does not explain which ongoing work was commissioned.
Prepare a continuity record
Keep an appropriate restricted record of the authorised administrator, recovery arrangements and where official access guidance is available. Do not put secrets in a general company handbook. If the administrator changes role, plan the official access handover and review obsolete permissions. This avoids having urgent company tax work depend on an absent founder’s personal device.
Review access alongside responsibilities
Periodically check whether authorised users still need their permissions and whether the agent engagement remains current. Test that the people responsible know how to identify official messages and route questions. For example, an adviser preparing a return may still need the director’s response to a notice. Good access arrangements support communication as well as technical login.
Your practical checklist
- Follow Revenue’s current ROS registration process
- Assign an appropriate administrator
- Use restricted access where available
- Authorise advisers through the proper agent process
- Plan recovery, handover and periodic permission review
Sources and editorial notes
Official guidance and any referenced service information checked 11 October 2026. These are original preparation notes with illustrative examples; they do not replace individual legal or tax advice.
Author and publisher: Ireland Company Formation, operated by COMMERCIAL ADMINISTRATION BUREAU LIMITED. For a correction or question, contact the team.
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