Starting a Business This leaflet provides a brief overview of some of the main taxation issues associated with starting and running a business. The first thing you should do is register for tax with the Revenue Commissioners. |
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Change Company Name A company may, by special resolution and with the approval of the Registrar of Companies signified in writing, change its name. |
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Helpsheet - Business Plan Guidance This helpsheet has been prepared by the Consultative Committee of Accountancy Bodies - Ireland (CCAB-I) and the Irish Banking Federation. It is designed to facilitate the use of a common approach, framework and language in the preparation of business plans and raising of bank finance. |
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Six things every company director should know about registration In accordance with the Companies Act 2014, companies are required to file documents with the CRO. This information leaflet summarises the six things that every company director should know in respect of filing these documents. |
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Leaflet on Company Incorporation This leaflet does not seek to interpret the Companies Acts in any way. While the staff of the CRO will answer any questions you may have, setting up a company brings with it many obligations and entails consequent expense. It may be worthwhile taking advice from a solicitor or accountant as to whether an incorporated company is the best way for you to run your particular business. |
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Pay & File Self-Assessment Returns - A Revenue Guide This Guide is intended to deal with the Pay and File obligations of self-assessed individuals in general terms. As such, it does not attempt to cover every issue which may arise on the subject. It does not purport to be a legal interpretation of the statutory provisions and consequently, responsibility cannot be accepted for any liability incurred or loss suffered as a result of relying on any matter published in it. | Download |
PRSI contribution rates and user guide - Department of Social Protection PRSI contribution rates and user guide for private and public sector employments. | Download |
Disclosure and Publication requirements in relation to Companies and Business Names The company name in legible characters must be shown in all notices and other official publications of the company and in all bills of exchange, promissory notes, endorsements, cheques and orders purporting to be signed by or on behalf of the company and in all invoices, receipts and letters of credit of the company. | Download |
Employee's Guide to PAYE - A Revenue Guide This is a simplified guide to the PAYE system for employees, company directors and individuals in receipt of occupational pensions. Its purpose is to give PAYE taxpayers a basic understanding of the system under which they pay their tax. | Download |
Company Name and Change of Company Name This leaflet will assist you in assessing the acceptability or otherwise of company names. | Download |
VAT Guide Value Added Tax (VAT) is a tax charged on the sale of goods and services by VAT registered businesses in Ireland. | Download |
EU and VAT as it gives information on how to account for Ireland trading with EU and VAT The purpose of this document is to disseminate information about the VAT rates in force in the Member States of the European Union. The information has been supplied by the respective Member States, but part of it has not been verified by some of them yet. | Download |
Guide to Rental Income - A Revenue Guide This guide addresses many of the issues that arise in relation to the taxation of rental income. Hopefully it will assist you in understanding those issues and in computing your income or losses for inclusion in your annual return of income. | Download |
AIB - Starting Your Business This practical guide is one of these supports, touching on the issues you will have to consider before committing yourself financially and personally to your new venture. | Download |
Local Enterprise Office - Start Your own Business Your Local Enterprise Office plays a major role in this, offering expertise, know-how and financial support to Irish businesses, enabling them to grow and thrive. If you have a good idea, for a start-up or an existing business, talk to us. Together, we can make it happen | Download |
Bank of Ireland - A guide to writing your marketing plan This guide could not have been developed without the assistance of our business partner Bord Bia, whose brand development programme, entitled the Brand Forum is aimed at promoting the importance and the advantages of the branded route to market. | Download |
Bank of Ireland - A guide to starting your own business A new approach to starting your own business, which reflects the reality of business and business start-ups by focusing on the key issues that will make or break your start-up. | Download |
Guide to Working Capital Management In this guide experts give advice they can offer to businesses that need to free up cash for current operational costs, and also to outline the working capital strategies they need to put in place now, in order to be in a strong position. | Download |
Excise Licences - A Revenue Guide This leaflet is intended to provide general information for persons engaging in certain commercial activities that involve: Liquor, Bookmaking, Gaming and Amusements, Mineral Oil Trading - Auto-Fuel Trader's Licence & Marked Fuel Trader's Licence, Auctioneering - Transferred to the Property Services Regulatory Authority and Methylated Spirits. | Download |
Guide To Customs Export Procedures - Revenue Guide This guide is for anybody, whether in business or not, who intends to send goods from Ireland out of the European Union (EU). | Download |
Guide to Customs Import Procedures - Revenue Guide This guide is for anyone whether in business or not, who wishes to bring goods into Ireland from outside the European Union (EU). | Download |
Lump Sum Payments (Redundancy or Retirement) In general, all payments made by employers to employees and directors are regarded as “Pay” for tax purposes and employers must operate PAYE on such payments. Lump sum payments on a redundancy or a retirement, however, qualify for special tax treatment - they may be exempt from tax or may qualify for some relief from tax. | Download |
Employment Law Explained This publication aims to help employers to comply with their obligations under employment law. When setting up or running a business with paid employees, employers should be familiar with a number of basic provisions under Irish employment law. | Download |
Who Can Work? A Guide to Who Can Legally Work in Ireland | Download |
Employment Rights of Domestic Workers in Ireland A worker under Irish legislation is generally defined as a person who works under a contract of employment. Such a contract may be expressed or implied, oral or in writing. | Download |
Guide to Employment Rights WRC is responsible for monitoring a range of employment rights for all employees in Ireland. The inspectors operate in a fair and impartial manner, carrying out a variety of routine and planned inspections throughout the country and also investigating alleged employment rights breaches. | Download |
Guide to Labour Law This booklet provides information on employment rights legislation applying in Ireland. It should be noted that this legislation applies to all workers working in Ireland including posted EU workers and all other non-national workers working in Ireland under a contract of employment. | Download |
National Minimum Wage Detailed Guide to the National Minimum Wage. The National Minimum Wage Act 2000, became law on the 1st April, 2000. | Download |
Employers Guide to Inspections WRC seeks to achieve a culture of compliance with employment law, by informing employers and employees of their respective responsibilities and entitlements, and by working in close cooperation with them and their representatives. | Download |
Guide to Adoptive Leave This programme is managed by the Directorate-General for Employment, Social Affairs and Equal Opportunities of the European Commission. It was established to financially support the implementation of the objectives of the European Union in the employment and social affairs area, as set out in the Social Agenda, and thereby contribute to the achievement of the Lisbon Strategy goals in these fields. | Download |
Guide to Parental Leave This programme is managed by the Directorate-General for Employment, Social Affairs and Equal Opportunities of the European Commission. It was established to financially support the implementation of the objectives of the European Union in the employment and social affairs area, as set out in the Social Agenda, and thereby contribute to the achievement of the Lisbon Strategy goals in these fields. | Download |
Guide to Conciliation Conciliation is a voluntary process in which the parties to a dispute agree to avail of a neutral and impartial third party to assist them in resolving their differences. | Download |
Guide to Maternity Protection This guide sets out the main elements of the Maternity Protection Act 1994. Since then the Act was amended (changed) three times. | Download |
Employing People under 18 Summary of Main Rules on Employing People under 18. | Download |
Guide to Protection of Employees (Part-time Work) The purpose of this booklet is to provide general guidance on the Act to employees and employers in non-legal language. The booklet outlines the rights and obligations under the Act. It is important to note that this is an information booklet and not a legal interpretation of the Act. | Download |
Guide to Protection of Employees (Fixed-term Work) The purpose of this booklet is to provide general guidance on the Act to employees and employers in non-legal language. The booklet outlines the rights and obligations under the Act. It is important to note that this is an information booklet and not a legal interpretation of the Act. | Download |
Guide to Protection of Employees (Temporary Agency Work) This guidance document is intended to assist Agency Workers, Hirers of Agency Workers, and Employment Agencies to understand better the provisions of the Protection of Employees. | Download |
Guide to the Organisation of Working Time Act - Holidays & Public Holidays This booklet gives general guidance to employers and employees on the holidays and public holidays provisions of the Act and is not a legal interpretation. Its purpose is to present in non-legal language an outline of the rights and obligations under the Act. | Download |
Organisation of Working Time Act The Organisation of Working Time Act sets out statutory rights for employees in respect of rest, maximum working time and holidays. | Download |
Guide to the Unfair Dismissals Acts General guidance to employers and employees about the Unfair Dismissals Act. | Download |
Universal Social Charge The USC which came into effect on 1 January 2011, is a tax payable on gross income, including notional pay, after any relief for certain trading losses and capital allowances, but before pension contributions. | Download |
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