An overview.
REGISTRATION OBLIGATIONS
Registering the business Obtaining a tax identification number Any sector licence
FILING OBLIGATIONS
Returns to the company registry Tax returns Any sector-specific filings
PAYMENT OBLIGATIONS
Tax due, of whatever kinds apply Any statutory contributions
RECORD-KEEPING OBLIGATIONS
Keeping records supporting what you file Keeping them for a required period
EMPLOYER OBLIGATIONS
If you have employees, additional requirements apply.
DATA OBLIGATIONS
If you hold personal data, requirements apply regardless of size.
WHAT VARIES
Which of these apply, and in what form, depends on your structure, your activity, your size and where you operate.
WHAT TO ESTABLISH
Which apply to you, specifically.
WHO CAN TELL YOU
An accountant, in one conversation.
WHAT NOT TO DO
Assume something does not apply because you are small.
