Ok you definitely need to see an accountant. In brief I am getting the impresion that you may be dealing with VAT exempt companies such as non-Irish , export orientated businesses who may have VAT Section 13 A/B authorisations which basically mean that they do not pay Irish VAT. However the firms supplying them would be VAT registered but then get a copy of the customers 13A exemption certificate which entitles them to charge the customer without adding VAT. The supplier in this case must still be registered for VAT if over the VAT registration threshold just that for those particular jobs does not actually charge it. All other jobs where the customers do not have Section 13 exemptions must be charged VAT at the appropriate rate. It is the suppliers responsibility to charge VAT in all cases unles they get Revenue evidence that the customer is VAT exempt.........getting confused.......well thats what its like when you tread in the VAT minefield without clear appropriate professional advice. Revenue do not believe in the defence of " oh but I thought that ..."
Also bear in mind that certain services must be notified to Revenue by the customer where the total paid to the supplier exceeds €6,000 PA. This is called "Third Party Information" and indicates whether VAT was charged or not. If Revenue get one of these showing someone over the limit and no VAT registration it may result in enquiry from them.
Sorry, none of that makes an ounce of sense to me at all. I don't deal with export companies. I work as a freelance journalist. By the way, I don't have a separate business account as my private and business life are basically one. I've just realised that in my profit and loss account my overheads would actually include phone and internet connection, paper, printer ink, and rent, but that's it I guess. And, if I've understood correctly, I'll be taxed at the rate of 20% on what I make.
If I hire an accountant, I need one that can speak French, German and Italian, as I deal with all of these countries, and my invoices, bank statements and so on are in these languages. I think if I learn basic accounting I'll be able to sort things out.
And after reading a booklet called Toil and Trouble, I think the first thing I need to do is open a Business Account. I've kind of been living in la la land, I guess. :-( I guess, I won't bother declaring whatever I've earned up to now, since it all went into a private account anyway, and ask my clients to pay me into my business account as soon as I set one up.
As a self-employed, I don't get audited anyhow, or do I?
I know, I'm clueless but I have to learn!