When submitting a Relevant Contracts Tax (RCT) contract notification on ROS, many Irish contractors run into the same issue:
ROS will not generate a site identifier unless a subcontractor is entered first.
This often causes confusion, delays, and unnecessary back-and-forth with Revenue. The good news is that the site identifier can be created during the contract notification process — once the correct steps are followed.
Below is a clear, practical walkthrough.
When Is a Site Identifier Required?
You will need to create a Revenue Site Identifier Number where:
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You are notifying Revenue of a new RCT contract, and
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No site identifier already exists for that job or project
ROS allows you to create one as part of the contract notification — but only after certain required details are entered.
Step-by-Step: Creating a Site Identifier on ROS
Step 1: Log into ROS
Log into your ROS account as normal.
Step 2: Go to Relevant Contracts Tax (RCT)
From the main ROS menu:
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Select Manage Relevant Contracts Tax (RCT)
Step 3: Input a New Contract Notification
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Click Input a New Contract Notification
Step 4: Enter subcontractor details (this is critical)
If no site identifier exists yet, ROS still requires the details of at least one subcontractor who worked on the job.
Even where:
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All contract details are completed, and
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You intend to set up a new site identifier
ROS will not generate the site identifier until a subcontractor name (and related details) are entered.
This is the step that most commonly causes contractors to get stuck.
Step 5: Create the site identifier
Further down the form, you will be asked:
“Have you been provided with a Revenue Site Identifier Number for this Project/Contract?”
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Select No
ROS will then allow you to create and assign a new site identifier for the project.
Common Mistake to Avoid
- Trying to create the site identifier without entering a subcontractor
This is the most frequent issue we see.
Even if the subcontractor has already been paid or the job is nearly finished, ROS still requires one subcontractor entry before it will issue a site identifier.
Until that field is completed, the process will not move forward.
Important Points to Note
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Once created, the site identifier remains active for the duration of the job
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It does not need to be recreated for each payment
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The same site identifier is used until the project is completed or closed
Need Help with RCT or ROS?
At KB & Company, we regularly assist contractors with:
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RCT registrations and contract notifications
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Site identifier issues
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Ongoing RCT compliance and ROS queries
If you’re unsure whether something has been set up correctly, it’s far easier to fix it early than unwind errors later.
