well, the first thing you'll need is a good accountant. Then, through your accountant, you can recieve a form to fill out to register your company name with the CRO (companies register office) for a fee of €45. You could do it all yourself, but advice from an accountant would be benificial. Then, if your going to be charging VAT, you'll need to register for vat. After that its just keeping records for a vat return every two months. If your just doing website design, you'll probally be doing it from home (recomended) so you can then claim back the vat on your phone, esb, etc. When registering with the CRO, you can use your own name for the business or choose to trade under a business name. For information on this google CRO in irish pages to see what exactly you'll need.