- Q. How do I know what type of business to set up?
There are 3 types of businesses that can trade in ireland:
- A Sole Trader is an individual in business who is personally responsible for the debts and liabilities of that business. If you wish to carry on a business using a trade name it must be registered with the Companies Registration Office. The charge for registration of a business name is €20.
- Registration for income tax non-paye is completed through revenue on line services and is very simple procedure. Once registered the tax payer is obliged to submit an income tax return to revenue once a year. The deadline for submission and payment of liabilities for personal income tax returns is the 31 October each year.
- A Partnership is a business organisation in which two or more individuals manage and operate the business. Both owners are equally and personally liable for the debts from the business.
- A Private Limited Company ( this is a company limited by shares, a company having the liability of its members limited by the Memorandum to the amount, if any, unpaid on the shares held.) Each year a Limited Company must submit a return to the Companies Registration Office. It is vital that companies annual returns are filed on time (9 months after the year end) in order to maintain their audit exemption status. A Private Limited Company can avail of audit exemption if all returns are filed and on time and satisfies the following conditions:
- Balance sheet total does not exceed €6m
- Turnover does not exceed €12m
- Number of employees does not exceed 50
- For further information log on to www.cro.ie
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