VIES is a system of exchange of certain VAT data between EU Member States to combat fraud and other irregularities. Certain supplies of goods and services to businesses in other EU Member States can be zero-rated for VAT purposes but this comes with an obligation to file a VIES return on a monthly or quarterly basis. […]
In this post, I will outline the circumstances where a business needs to register a business name, how to register the name and what you need to do when you receive your business name registration cert. If a business trades under a business name which is not the registered name of the company or the name of the owner (if a sole trader) then the business name should be registered with CRO. There are separate forms for sole traders, partnerships and companies and specific requirements on the display of the business name. […]
Handy summary chart of the differences between sole trader, partnership and limited company. The ultimate decision will depend on a number of factors including the type of business, the number of people involved in the running of the business, whether investors are required, what profits are expected in the business. […]
