ie-formationBuilt by Michael Cutajar and the OpenAccountants team Use this skill when someone asks how to start or register a business in Ireland: choosing between sole trader, partnership, LTD, DAC, CLG or PLC; forming a company under the Companies Act 2014 (directors, secretary, the EEA-resident director rule and its bond and section 140 alternatives, constitution); registering a business name; beneficial ownership (RBO) filing; registering with Revenue on Form TR1 or TR2 or through ROS for Income Tax, Corporation Tax, VAT, employer PAYE and RCT; VAT registration thresholds; and the first annual return, CT1 and Form 11 dates. Includes worked sole trader versus company comparisons for 2026. Routes VAT returns to ireland-vat-return and Corporation Tax computations to ie-corporation-tax. Out of scope: immigration, funds, listing, and sector licensing beyond signposting.