Hi,
A friend of mine asked me to build a website for them, which I am going to do.
I have been thinking for a while of doing the odd website in my spare time to increment my wages.

I am wondering if I need to be registered as a company and for VAT in order to sell websites, or can I get away without being registered up to a certain extent.

Thanks

AFAIK you don't need to be a company but to earn money and to be on the right side of the law you would need to file your own tax returns on said money earned.

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My New Site/Blog | Check your page for broken links/images/scripts

You don't have to register for VAT until you have a turnover over of 26k (afaik) in any rolling 12 months. You don't need to register a company, you just "trade" under your own name. No registrations necessary. As mr. doran said, you do need to file a return of monies earned in the year. Have a chat with an accountant about your requirements.

A lot of people doing "nixers" outside of their normal job don't declare the money earned and just keep it all, e.g. hairdressers. But I didn't tell you that!

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David Behan
Web Design Ireland | Mortgages | Memorial Websites | Digital Printing

For the most part you wouldn't nesacerily have to file the tax returns, as no one would miss them...unless you designed a site for like Bono or something that was well publisiced with your name all over it.