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How to start a business, with your dates in it.

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General information, not legal or tax advice. Every figure links to its official source with the date we checked it.

The short answer

How do I start a business?

It depends where. Here are the steps that apply to almost everyone, with the official fees and deadlines. Last checked 30 September 2026; every figure links to its official source.

How to start a business in the UK

Choose between a sole trader and a limited company. A sole trader registers for Self Assessment with HMRC once they earn more than £1,000 from self-employment in a tax year, by 5 October after that tax year ends. A limited company registers with Companies House for £100 online, after every director verifies their identity free through GOV.UK One Login, and must tell HMRC it is active for Corporation Tax within 3 months of starting to do business.

  1. Choose a structure: sole trader, limited company or partnership.
  2. Check the name on the Companies House name checker.
  3. Limited company: verify each director’s identity (free), then register the company (£100 online, £124 by post).
  4. Register with HMRC: Self Assessment by 5 October after your first tax year as a sole trader, or Corporation Tax within 3 months of starting to do business as a company.
  5. Check licences: for example, food businesses register with the council at least 28 days before trading.
  6. Personal data: most businesses pay the ICO data protection fee, from £52.
  7. VAT: register once taxable turnover over 12 months passes £90,000.
  8. Staff: register as an employer before your first payday.

How to start a business in the US

Choose between a sole proprietorship, an LLC and a corporation. LLCs and corporations are formed with your state, usually the Secretary of State, for a fee the SBA says is usually under $300 in total, and need a registered agent in that state. Get an EIN free from the IRS if you need one, register for state taxes, and pay estimated tax each quarter if you expect to owe $1,000 or more.

  1. Choose a structure: sole proprietor, LLC or corporation.
  2. Form it with your state using the SBA’s state lookup, and appoint a registered agent.
  3. Get an EIN free from the IRS. Never pay a website for one.
  4. Register for state taxes and sales tax if you sell taxable goods or services.
  5. Pay estimated tax quarterly if you expect to owe $1,000 or more.
  6. Beneficial ownership: companies formed in the US no longer file BOI reports with FinCEN.

How to start a business in the EU

Registration is national. Every EU country has a Point of Single Contact that explains its steps, and most let you form a private limited company fully online. Register with your tax authority: each country sets its own VAT exemption threshold, no higher than EUR 85,000. Selling to consumers in other EU countries, VAT is due at their rates once those sales pass EUR 10,000 a year, and the GDPR applies from your first customer record.

  1. Register your business in your country; the checklist links each country’s register and tax office.
  2. Find your VAT threshold, at most EUR 85,000.
  3. Cross-border sales to consumers: watch the EUR 10,000 threshold and the One Stop Shop.
  4. GDPR: a lawful basis and a privacy notice for any personal data.
  5. Online shops: a 14-day right of withdrawal, and since 19 June 2026 a clearly labelled online withdrawal function.

Get these steps with your own dates

How it works

Paperwork, dates and a reality check.

What to register

Company, tax, data and sector licences, filtered to what you are actually starting and where.

When it is due

Deadlines turned into real dates from your start date, so nothing arrives as a surprise letter.

Test your business idea

The cheapest way to find out whether anyone will pay, before the paperwork gets expensive.

The full checklists

Every step, for every country we cover.

Every step, source and check date, in plain English. Open a region to read it in full.

United Kingdom: 60 steps

Now

  • Compare sole trader and limited company. Sole trader: nothing to register except HMRC Self Assessment once you earn more than £1,000 in a tax year, lighter admin, but you are personally responsible for all the business's debts. Limited company: registered at Companies House before it trades, owners' liability limited to what they invest, accounts and tax returns to file every year, and directors' details on the public register. It is usually easier to move from sole trader to limited company later than the other way round. (GOV.UK: Set up a business, checked 30 September 2026)
  • Check your company name is free and follows the rules. Search the Companies House name availability checker at find-and-update.company-information.service.gov.uk/company-name-availability. Your name cannot be the 'same as' an existing company or LLP, and must usually end in 'Limited' or 'Ltd' ('Cyfyngedig' or 'Cyf' for a company registered in Wales). Words that suggest a link to government, and other sensitive words, need permission. (Companies House: company name availability checker, checked 30 September 2026)
  • Choose your business name. You can trade under your own name or a business name, and there is nothing to register. The name cannot include 'Limited', 'Ltd', 'LLP' or 'plc', be offensive, or be too similar to someone else's trade mark. Put your own name (every partner's name in a partnership) and any business name on invoices and letters. (GOV.UK: Become a sole trader: choose your business name, checked 30 September 2026)
  • Verify your identity with Companies House. Every director must verify their identity with Companies House once, using GOV.UK One Login. It is free, and you get a Companies House personal code that you need to register the company. People with significant control also verify and give their own personal code. (GOV.UK: Verifying your identity for Companies House, checked 30 September 2026)
  • Pick a registered office address (it will be public). The company needs a physical UK address in the same nation it is registered in, plus a registered email address. The address is published on the public register, so if you work from home you may prefer to use another address, such as your accountant's, with their permission; a PO Box is not allowed. Each director also gives a service address, which is public too, so it does not have to be your home. (GOV.UK: Set up a private limited company: registered office addresses, checked 30 September 2026)
  • Decide who runs and owns the company. You need at least one director aged 16 or over and at least one shareholder, who can be the same person. Anyone with more than 25% of the shares or voting rights is usually a person with significant control (PSC), and you list them when you register. A company secretary is optional. (GOV.UK: Set up a private limited company (full guide), checked 30 September 2026)
  • Check whether you need FCA authorisation. Many financial activities, including lending to consumers, arranging credit, advising on investments and dealing in insurance, are regulated and need authorisation from the Financial Conduct Authority before you start. Carrying out regulated activities without it can lead to a fine or prison. This is a complex area, so take specialist advice early. (GOV.UK: Apply for Financial Conduct Authority (FCA) authorisation, checked 30 September 2026)
  • Consider a community interest company. If you want a company whose profits and assets are used for the community, check whether a community interest company (CIC) suits you. Registering a CIC costs £115 online or £139 on paper, and the CIC Regulator decides whether it qualifies. Charities register differently, so check the rules for your nation. (GOV.UK: Companies House fees, checked 30 September 2026)
  • Working from home? Check permissions and insurance. Running a business from home may need permission from your mortgage lender or landlord, and sometimes your council if you expect lots of customers or deliveries. Home insurance may not cover business use, and in some cases you pay business rates on the part of your home used for the business. (GOV.UK: Running a business from home, checked 30 September 2026)
  • Decide whether to open a business bank account. Sole traders and ordinary partnerships are not legally required to have a business bank account, but keeping business and personal money apart makes records and tax returns simpler. Some personal accounts do not allow business transactions, so check with your bank. (Business.gov.uk: Getting a business bank account, checked 30 September 2026)

Before you trade

  • Register the company with Companies House. Registering online costs £100 and usually takes 24 hours; by post it costs £124. You choose a SIC code that describes what the company does, and you can use the standard 'model articles' of association, while the memorandum is created for you online. You can register for PAYE at the same time if you will pay yourself or anyone else a salary. (GOV.UK: Set up a private limited company: register your company, checked 30 September 2026)
  • If you choose an LLP, register it with Companies House. A limited liability partnership needs at least 2 designated members, a name ending in 'LLP', a registered address that will be public, and ideally a written LLP agreement. Registering with software costs £100 (£124 on paper), and each member also verifies their identity with Companies House. Designated members then file annual accounts and a confirmation statement every year; an ordinary partnership skips all of this. (GOV.UK: Set up and run a limited liability partnership (LLP), checked 30 September 2026)
  • Show your company details on your website and paperwork. Your website, business letters and order forms must show the company's registered name, company number, registered office address and where it is registered (England and Wales, Scotland or Northern Ireland). You also need a sign showing the company name at the registered office and anywhere you trade from, unless that is your home. (GOV.UK: Running a limited company: signs, stationery and promotional material, checked 30 September 2026)
  • Register as an employer before your first payday. Register with HMRC for PAYE before the first payday, but not more than 2 months before you start paying people. This includes paying yourself as the only director of a limited company. You then run payroll and report each payment to HMRC. (GOV.UK: Register as an employer, checked 30 September 2026)
  • Get employers' liability insurance. As soon as you employ someone you need employers' liability insurance from an authorised insurer, covering at least £5 million, and you must display the certificate where staff can see it. You can be fined £2,500 for every day you are not properly insured. Northern Ireland has its own rules, run by HSENI, with the same £5 million minimum. (GOV.UK: Employers' liability insurance, checked 30 September 2026)
  • Check every new employee's right to work. Before someone starts, check they have the right to work in the UK, either online with their share code or by checking their original documents with them present. Keep copies during their employment and for 2 years after it ends. Employing someone without a correct check can bring a civil penalty. (GOV.UK: Checking a job applicant's right to work, checked 30 September 2026)
  • Pay at least the minimum wage. From April 2026 the minimum hourly rates are £12.71 for workers aged 21 and over, £10.85 for ages 18 to 20, and £8 for under 18s and for apprentices aged under 19 or in their first year. The rates change on 1 April every year. (GOV.UK: National Minimum Wage and National Living Wage rates, checked 30 September 2026)
  • Check whether you need to pay the ICO data protection fee. Organisations, including sole traders, that use personal information usually pay a data protection fee to the Information Commissioner's Office unless an exemption applies; the ICO's online fee self-assessment tells you. Most new businesses fall into tier 1 (turnover up to £632,000 or no more than 10 staff) at £52, with £5 off by Direct Debit. Tier 2 is £78 and tier 3 is £3,763. (ICO: Guide to the data protection fee, checked 30 September 2026)
  • Publish a privacy notice. When you collect people's personal data you must tell them, at the time, why you are using it, how long you will keep it and who you will share it with. Most businesses do this with a privacy notice on their website and forms. (ICO: The right to be informed, checked 30 September 2026)
  • Check the rules before sending marketing emails or texts. Marketing emails and texts to individuals need their specific consent, unless they are existing customers who bought something similar and were given a simple way to opt out (the 'soft opt-in'). Every message needs to show who you are and give a working way to unsubscribe. Separate rules in the same regulations cover cookies on your website. (ICO: Guide to PECR: electronic mail marketing, checked 30 September 2026)
  • Follow the distance selling rules. Before an order, give customers your business name and address, the full price including taxes, delivery costs and how they can cancel. Customers can usually cancel up to 14 days after goods are delivered without giving a reason, and if you do not tell them about this right the period stretches to 12 months. Deliver within 30 days unless you agree otherwise. (GOV.UK: Online and distance selling for businesses, checked 30 September 2026)
  • Register your food business with the council. If you sell, cook, store, handle, prepare or distribute food, including from home, a van or only online, you must register with your local authority. Register at least 28 days before you start trading, but not much earlier than that. Each site is registered separately. (GOV.UK (Food Standards Agency): Food business registration, checked 30 September 2026)
  • Register your food business with the council. All food businesses in Scotland register with their council's environmental health service at least 28 days before opening. Registration is free, and each premises is registered separately. (Food Standards Scotland: Registering a food business, checked 30 September 2026)
  • Put food safety procedures in place. You must have food safety management procedures based on HACCP, keep your premises clean and in good repair, and be able to show you are trained in food hygiene. A food hygiene certificate is not compulsory but is recommended. Once registered, expect an inspection and a food hygiene rating. (GOV.UK (Food Standards Agency): Starting a food business, checked 30 September 2026)
  • Get a premises licence and a personal licence to sell alcohol. To sell alcohol from premises in England or Wales you need a premises licence from your council, and a designated premises supervisor who holds a personal licence (which needs you to be 18 or over and, in almost all cases, to hold an accredited qualification). Premises licence fees depend on the rateable value of the premises. For one-off events, a temporary event notice covers fewer than 500 people for up to 168 hours. (GOV.UK: Alcohol licensing, checked 30 September 2026)
  • Get a premises licence to sell alcohol in Scotland. In Scotland you apply to your council for a premises licence, and you must have a designated premises supervisor with a personal licence before you apply. The fee is based on the rateable value of the premises, with an annual fee after that. Selling alcohol without a licence can bring a fine of up to £20,000. (GOV.UK: Premises licence (Scotland), checked 30 September 2026)
  • Apply to the County Court for a liquor licence. In Northern Ireland you apply to the County Court for a liquor licence, and the court must be satisfied that you are fit to hold it and the premises are suitable. For a pub or off-licence you have to give up an existing licence, and the court will not grant one if it thinks the area already has enough. The current licensing period ends on 30 September 2027. (nidirect: Selling alcohol in licensed premises and registered clubs, checked 30 September 2026)
  • Register with Ofsted. If you will be paid to look after children under 8 for more than 2 hours a day, you must register with Ofsted or a childminder agency, and nurseries and other childcare settings register with Ofsted too. Nannies and tutors do not have to register. There is an annual registration fee that depends on the type of registration. (GOV.UK: Become a childminder or nanny (England), checked 30 September 2026)
  • Register with the Care Inspectorate. Childminders and other care services such as nurseries must register with the Care Inspectorate before they start. A childminder is someone who looks after children in their own home for reward for more than two hours a day. The childminder registration fee is £28, then £17 a year. (Care Inspectorate: Register a childminding service, checked 30 September 2026)
  • Register with Care Inspectorate Wales. Childminders, day nurseries, playgroups, crèches and out of school care in Wales must register with Care Inspectorate Wales. Some providers are exempt, depending on things like opening hours and the children's ages, so check the exceptions first. (Care Inspectorate Wales: Register a childcare and play service, checked 30 September 2026)
  • Register with your Health and Social Care Trust. Childminders and day care providers in Northern Ireland register with the Early Years Team at their local Health and Social Care Trust, which checks the premises and carries out criminal record checks. Services only for children over 12, or running for less than two hours a day, do not need to register. (nidirect: Early Years Teams, checked 30 September 2026)
  • Check how the Construction Industry Scheme applies to you. If you pay subcontractors for construction work, registering with HMRC as a CIS contractor is compulsory, and you deduct money from their payments and pass it to HMRC. If you work for a contractor, registering as a subcontractor is optional, but without it contractors deduct tax at a higher rate. Some jobs, such as architecture, surveying and carpet fitting, are outside the scheme. (GOV.UK: Construction Industry Scheme (CIS), checked 30 September 2026)
  • Check whether you need money laundering supervision. Businesses such as accountancy and bookkeeping services, trust or company service providers, estate and letting agents and money service businesses are covered by the Money Laundering Regulations. If the FCA or a professional body does not already supervise you, you register with HMRC. (GOV.UK: Who needs to register for money laundering supervision, checked 30 September 2026)
  • Check whether you need a goods vehicle operator's licence. If your business uses goods vehicles with a gross plated weight over 3,500 kg, you need a goods vehicle operator's licence. Applying costs £257 and issuing the licence £401, with a decision usually within 7 weeks. Vans over 2,500 kg carrying goods for hire or reward in Europe need a standard international licence. (GOV.UK: Being a goods vehicle operator, checked 30 September 2026)
  • Check whether you need a goods vehicle operator's licence. In Northern Ireland, goods vehicles over 3.5 tonnes that carry goods for a trade or business need a goods vehicle operator's licence. The application fee is £254, and a successful licence costs £449 for five years. (nidirect: Goods vehicle operator licensing: licence applications, checked 30 September 2026)
  • Check taxi and private hire licensing. Driving a taxi or private hire vehicle needs a driver licence from your local council, or Transport for London in London, and usually a vehicle licence too; a private hire business taking bookings also needs an operator licence. A driver licence is usually issued for 3 years. Scotland and Northern Ireland have a different process. (GOV.UK: Driver licences for taxis and private hire vehicles, checked 30 September 2026)
  • Check your council licence for treatments. Tattooing, cosmetic piercing, semi-permanent make-up, electrolysis and acupuncture need you and your premises registered with your local council, for a one-off fee the council sets. In Greater London, except the City of London, you need a Special Treatments Licence instead, which also covers massage, manicures, chiropody and saunas. Check with your council before you open. (GOV.UK: Tattoo, piercing and electrolysis licence (England and Wales), checked 30 September 2026)
  • Check the special procedures licence. In Wales, anyone performing acupuncture, body piercing (including ear piercing), electrolysis or tattooing (including semi-permanent make-up and microblading) needs a special procedure licence from the local authority, and the premises or vehicle needs an approval certificate. New starters cannot begin until the local authority has processed their application. (GOV.WALES: Licensing scheme for special procedures, checked 30 September 2026)
  • Check your council licence for treatments. In Scotland, tattooing, cosmetic piercing, semi-permanent skin colouring, electrolysis and acupuncture need a licence from your local council covering you and your premises. The fee is set by the council, and the licence is displayed at your premises. (GOV.UK: Tattoo, piercing and electrolysis licence (Scotland), checked 30 September 2026)
  • Check your council registration for treatments. In Northern Ireland, tattooing, cosmetic piercing, semi-permanent skin colouring, electrolysis and acupuncture need registration with your local council, for a one-off fee the council sets. Ask your council whether you register yourself, your premises or both. (GOV.UK: Tattoo, piercing and electrolysis licence (Northern Ireland), checked 30 September 2026)
  • Check which licences your venue or events need. Venues, events and accommodation can need several licences, for example for entertainment, late-night food or street trading. Search the GOV.UK licence finder by activity and nation, and talk to your council's licensing team early. (GOV.UK: Find a licence, checked 30 September 2026)
  • Check whether you need a short-term let licence. If you let accommodation to guests for short stays in Scotland, you need a short-term let licence from your council before you take bookings or receive guests. A licence usually lasts 3 years, and operating without one can bring a fine of up to £2,500. (mygov.scot: Getting a short-term let licence, checked 30 September 2026)
  • Carry out a fire risk assessment. Whoever controls business premises, or lets rooms to paying guests, must carry out a fire risk assessment, keep a written record of it, put fire safety measures in place and plan for emergencies. This is the law in England and Wales; Scotland and Northern Ireland have their own fire safety rules, so check the local guidance. (GOV.UK: Fire safety in the workplace, checked 30 September 2026)
  • Check which business insurance you need. The insurance the law requires is employers' liability if people work for you and motor insurance if you use vehicles for the business. Public liability, professional indemnity and product liability cover are optional, but clients, venues and some regulators may require them. Home insurance may not cover business use, so tell your insurer. (Business.gov.uk: How to get insurance for small businesses, checked 30 September 2026)

First 90 days

  • Tell HMRC the company is active for Corporation Tax. You must tell HMRC within 3 months of the start of your first accounting period for Corporation Tax, which begins when the company starts doing business. If you did not set up Corporation Tax when you registered the company, add Corporation Tax services to your business tax account using the Unique Taxpayer Reference HMRC sends you. (GOV.UK: Corporation Tax: trading and non-trading, checked 30 September 2026)
  • Set up a workplace pension. Your pension duties start on the day your first member of staff starts work. You must put staff into a workplace pension and pay into it for them if they are aged between 22 and State Pension age, earn at least £10,000 a year and normally work in the UK. (GOV.UK: Set up and manage a workplace pension scheme, checked 30 September 2026)
  • Write a health and safety policy. Every business needs a policy for managing health and safety and an assessment of what could harm people at work. If you have 5 or more employees, the policy must be written down and shared with them. (HSE: Prepare a health and safety policy, checked 30 September 2026)
  • Check business rates and small business rate relief. If you rent or buy business premises you may pay business rates. In England, a business using a single property with a rateable value of £12,000 or less pays no business rates, and relief tapers to nothing between £12,001 and £15,000; your council confirms eligibility. Scotland, Wales and Northern Ireland have their own relief schemes. (GOV.UK: Business rates relief: small business rate relief, checked 30 September 2026)

First year

  • File your first confirmation statement. At least once every 12 months you confirm that the details Companies House holds are correct, even if nothing has changed. The first is due within 14 days of the end of the 12 months after incorporation, and costs £50 online (£110 on paper). Companies House will not accept it until every director has verified their identity. (GOV.UK: Filing your company's confirmation statement, checked 30 September 2026)
  • Register for Self Assessment. You register as a sole trader by registering for Self Assessment, which you must do if you earn more than £1,000 from self-employment in a tax year (6 April to 5 April). The deadline is 5 October after the end of the tax year in which you started, and you will need your National Insurance number. You can register earlier if you want to. (GOV.UK: Become a sole trader: register, checked 30 September 2026)
  • Register the partnership and each partner with HMRC. The nominated partner registers the partnership for Self Assessment, and every partner also registers separately as an individual. The deadline is 5 October in the business's second tax year, or you could be charged a penalty. Each year the nominated partner sends a partnership return and every partner sends their own return. (GOV.UK: Set up a business partnership: register the partnership, checked 30 September 2026)
  • Check the rules for selling outside the UK. Selling to customers in other countries brings extra VAT and export rules, and goods moving between Northern Ireland and the EU have their own arrangements. Check the rules for each country before you start selling there. (GOV.UK: Online and distance selling: online selling, checked 30 September 2026)

Ongoing

  • File your first accounts with Companies House. Your first annual accounts are due at Companies House 21 months after the company was registered, and after that 9 months after the end of each financial year. Small companies can usually file simpler accounts, but the balance sheet always has to be signed by a director. (GOV.UK: Accounts and tax returns for private limited companies, checked 30 September 2026)
  • Pay Corporation Tax and file the Company Tax Return. Corporation Tax is due 9 months and 1 day after the end of each accounting period, and the Company Tax Return 12 months after it, even if you owe nothing. Your first accounts can cover a longer period than a tax return, so check your first-year dates carefully. You need commercial software to file the return. (GOV.UK: Accounts and tax returns for private limited companies, checked 30 September 2026)
  • File your tax return and pay by 31 January. Online Self Assessment returns are due by 31 January after the end of the tax year (31 October for paper), and that is also the date to pay. If you make payments on account, the second one is due by 31 July. For the tax year that ended on 5 April 2026, the online deadline is 31 January 2027. (GOV.UK: Self Assessment tax returns: deadlines, checked 30 September 2026)
  • Know your National Insurance as a self-employed person. If your profits are £7,105 or more, Class 2 contributions are treated as paid, so you do not pay them but your record is protected; below that you can choose to pay voluntary Class 2 at £3.65 a week. For 2026 to 2027 you pay Class 4 at 6% on profits between £12,570 and £50,270 and 2% above that, through your tax return. (GOV.UK: Self-employed National Insurance rates, checked 30 September 2026)
  • Watch the Making Tax Digital for Income Tax thresholds. Sole traders and landlords with qualifying income over £50,000 have had to use Making Tax Digital for Income Tax since 6 April 2026, keeping digital records and reporting through compatible software. The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028, each based on your income in an earlier tax year. HMRC writes to people who are caught, but checking is your responsibility. (GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax, checked 30 September 2026)
  • Register for VAT if you pass £90,000. You must register if your taxable turnover for the last 12 months goes over £90,000, or you expect it to go over £90,000 in the next 30 days alone. You can register voluntarily below the threshold, for example to reclaim VAT on business costs. HMRC signs new VAT registrations up to Making Tax Digital for VAT automatically, so you keep records and send returns with compatible software. (GOV.UK: Register for VAT: when to register, checked 30 September 2026)
  • Keep company records for 6 years. Keep company and accounting records for 6 years from the end of the financial year they relate to, and longer in some cases. The company's money must be kept separate from yours, and a business bank account is the simplest way to do that. HMRC can fine you £3,000 for not keeping accounting records. (GOV.UK: Running a limited company: company and accounting records, checked 30 September 2026)
  • Keep business records for at least 5 years. Keep records of your business income and expenses for at least 5 years after the 31 January filing deadline for the tax year they relate to. HMRC may check them to make sure you are paying the right amount of tax. (GOV.UK: Business records if you're self-employed: how long to keep them, checked 30 September 2026)

Official starting points

United States: 48 steps

Now

  • Compare the main business structures. A sole proprietorship needs no state filing but gives no protection for your personal assets. An LLC or a corporation is formed with your state and separates business debts from your own, with more paperwork; an LLC is taxed like a sole proprietor or partnership by default, a C corporation pays its own income tax. This is general information, not advice, so talk it through with a counsellor or adviser before you file. (SBA: Launch your business, checked 30 September 2026)
  • Check your business name is free in your state. Your LLC or corporation is registered under an entity name that most states will not allow if someone else already has it, and some states have rules on suffixes such as LLC or Inc. Search your state's business register before you file; the SBA's state registration lookup links to each state's office. (SBA: State registration lookup, checked 30 September 2026)
  • Search the federal trademark database. A state name registration does not stop a business in another state using the same name nationally, and trademark infringement claims can be costly. Search the USPTO trademark database before you commit to a name; registering a federal trademark is optional. (USPTO: How much does it cost?, checked 30 September 2026)

Before you trade

  • Register a DBA if you trade under another name. If you trade under a name that is not your own legal name or your entity's registered name, check whether your state, county or city requires you to register it as a DBA (also called an assumed, trade or fictitious name). A DBA gives no legal protection for the name on its own. (SBA: Launch your business, checked 30 September 2026)
  • Form your LLC or corporation with your state. LLCs file articles of organization and corporations file articles of incorporation, usually with the Secretary of State. You register in the state where you form the business, and if you are active in other states you may also need to foreign qualify there. Fees vary by state: the SBA says the total cost is in most cases under $300. (SBA: State registration lookup, checked 30 September 2026)
  • Appoint a registered agent in your state. An LLC or corporation needs a registered agent in the state before it files. The agent receives official papers and legal documents for the company and must be located in that state. (SBA: Launch your business, checked 30 September 2026)
  • Write an operating agreement or bylaws. An LLC operating agreement, or a corporation's bylaws, sets out how decisions are made and each owner's duties and powers. The SBA widely recommends one even where your state does not require it, and it matters most when there is more than one owner. (SBA: Launch your business, checked 30 September 2026)
  • Get an Employer Identification Number (EIN). Your LLC with two or more members, or your corporation, needs an EIN, the federal tax ID used for tax returns, payroll and bank accounts. Apply online directly with the IRS and it is issued straight away; if your principal place of business is outside the US, apply by phone, fax or mail instead. The IRS never charges for an EIN, so avoid websites that do. (IRS: Apply for an EIN online, checked 30 September 2026)
  • Check whether you need an EIN. As a sole proprietor or single member LLC you can often use your Social Security number, but you need an EIN if you hire employees, file employment or excise tax returns, or have certain pension plans. Many owners get one anyway to keep their SSN off invoices and to open a business bank account. It is free from the IRS; never pay a website for one. (IRS: Get an employer identification number, checked 30 September 2026)
  • Register for state taxes (your state). Most states tax business income and many require a state tax ID, but the rules depend on your state and business structure. Use the SBA's state Department of Revenue lookup to find your state's tax agency and check what you need to register for. (SBA: State Department of Revenue lookup, checked 30 September 2026)
  • Check whether you need a sales tax permit. There is no federal sales tax; sales tax is set by states and local governments, and most states have one, with rates and taxable goods and services varying. If you sell taxable goods or services, check with your state tax agency whether you need a seller's permit before you start collecting. (USAGov: State and local taxes, checked 30 September 2026)
  • Check local business licences and zoning. Many cities and counties require a general business licence, and activities such as construction, restaurants and retail are often licensed locally. If you work from a property, including from home, check that local zoning allows your business; your city planning office can tell you. (SBA: Launch your business, checked 30 September 2026)
  • Register as an employer with your state. Before you pay staff, register with your state for employment taxes, which often include unemployment insurance tax, state income tax withholding and in some states temporary disability insurance. The SBA lists each state's tax agency. (SBA: Manage your business, checked 30 September 2026)
  • Check your state's workers' compensation rules. Workers' compensation for private employers is run by each state, not the federal government, and the SBA lists it among the insurance a business with employees is expected to carry. Check your state programme on the Department of Labor's list to see what cover you need. (DOL: State workers' compensation officials, checked 30 September 2026)
  • Check the privacy laws that apply to your customer data. The US has no single comprehensive privacy law: federal laws cover particular sectors and data, such as children's data online, and a growing number of states have their own consumer privacy laws, while every state has a data breach law. Check the laws in the states where your customers live and keep the promises in your privacy policy. (Congressional Research Service: Data Protection and Privacy Law, checked 30 September 2026)
  • Get state and local food permits. Restaurants, cafes, food trucks and food shops are regulated by state and local government, and local or county health departments inspect them. Contact your state and local health department about the permits you need before you open; home-based food businesses have their own state rules. (FDA: How to start a food business, checked 30 September 2026)
  • Check whether you must register with the FDA. Facilities that manufacture, process, pack or hold food for consumption in the US must register with the FDA before they begin. Farms, retail food establishments, restaurants and private homes are exempt, so check whether this applies to you, for example if you make packaged food for other businesses to sell. (FDA: How to start a food business, checked 30 September 2026)
  • Alcohol: federal permits and state licences. Breweries, wineries, distilleries, importers and wholesalers need approval from the Alcohol and Tobacco Tax and Trade Bureau (TTB) before they start, with no federal fee. TTB does not license retail sales: bars, shops and caterers need a licence from their state or local authority and must register with TTB on Form 5630.5d. (TTB: Applying for a permit and/or registration, checked 30 September 2026)
  • Childcare: get licensed by your state. If you care for children, federal law requires each state to set and enforce child care licensing requirements, covering health and safety, staff background checks and training. Check your state's licensing rules and any exemptions before you open. (Childcare.gov: How is child care regulated?, checked 30 September 2026)
  • Construction: check state and local contractor licensing. Construction and trades such as plumbing are commonly licensed by states, counties and cities, and requirements vary by trade and location. Use the Department of Labor's CareerOneStop License Finder to see what your state requires. (CareerOneStop (DOL): License Finder, checked 30 September 2026)
  • Transport: check whether you need a USDOT number. You need a USDOT number if you operate in interstate commerce with a vehicle of 10,001 pounds or more, one that carries more than 8 passengers (including the driver) for pay, or more than 15 passengers, or that carries hazardous materials needing a safety permit. Many states also require one for trips within the state. (FMCSA: Do I need a USDOT number?, checked 30 September 2026)
  • Transport: operating authority for hire. If you carry passengers, or other people's regulated goods, across state lines for pay, you usually also need FMCSA operating authority (an MC number). Carriers moving only their own goods, or only exempt commodities, generally do not. New applications may take 20 to 25 business days. (FMCSA: Get operating authority, checked 30 September 2026)
  • Financial services: check federal and state registration. Most securities brokers and dealers must register with the SEC and join a self-regulatory organisation such as FINRA, and states have their own licensing and registration rules. Advice, lending, payments and insurance are regulated activities, so check with the SEC and your state regulators before you start. (SEC: Guide to broker-dealer registration, checked 30 September 2026)
  • Health and beauty: check professional licensing. Cosmetology, barbering, massage and many health and fitness roles are licensed by states, and requirements differ from state to state. Use the Department of Labor's CareerOneStop License Finder to see what your occupation needs in your state. (CareerOneStop (DOL): License Finder, checked 30 September 2026)
  • Open a separate business bank account. Keeping business money apart from your own makes tax records easier and, for an LLC or corporation, helps protect the separation between you and the business. Banks usually ask for your EIN (or SSN as a sole proprietor), formation documents and any business licence. (SBA: Launch your business, checked 30 September 2026)
  • Consider business insurance. Beyond any cover the law requires, consider general liability, professional liability, product liability or property insurance for risks you could not pay for yourself. A home-based business may need to add cover to a homeowner's policy. (SBA: Launch your business, checked 30 September 2026)

First 90 days

  • Watch for initial and annual state reports. Some states expect an initial report or tax board registration soon after formation, most often within 30 to 90 days, and many require annual reports and fees to keep the company in good standing. Check your state's rules, as missing them can lead to penalties or loss of good standing. (SBA: Launch your business, checked 30 September 2026)
  • Beneficial ownership (BOI) reporting: US companies are exempt. Companies created in the United States no longer file beneficial ownership reports with FinCEN; a final rule issued on 11 August 2026 and effective 14 August 2026 made the March 2025 exemption permanent. Only companies formed under foreign law that register to do business in a US state must report, within 30 calendar days of their registration taking effect, and they do not report US persons. Filing is free, so ignore letters asking for payment. (FinCEN: Beneficial Ownership Information Reporting, checked 30 September 2026)
  • Decide whether to elect S corporation status. A corporation, or an LLC, that meets the rules (a domestic company, no more than 100 shareholders, only allowable shareholders such as individuals, and one class of stock) can choose S corporation tax treatment by filing Form 2553 signed by all shareholders. To take effect for a tax year, file it no more than 2 months and 15 days after that year begins. Check whether it suits you, as it changes how profits and pay are taxed. (IRS: S corporations, checked 30 September 2026)

First year

  • Foreign owner of a single member LLC: Form 5472. Check whether this applies to you: if your single member LLC is owned by someone who is not a US person, the IRS treats it as a corporation for this purpose and it must file Form 5472 with a pro forma Form 1120 for any year it has reportable transactions with its owner, which include money put in to set it up. The penalty for not filing is $25,000. (IRS: Instructions for Form 5472, checked 30 September 2026)
  • Budget for self-employment tax. If your net earnings from self-employment are $400 or more, you pay self-employment tax of 15.3% (12.4% Social Security and 2.9% Medicare) on top of income tax, worked out on Schedule SE. This applies to sole proprietors and, by default, to LLC members. (IRS: Self-employment tax, checked 30 September 2026)
  • Report business profit on Schedule C. As a sole proprietor, or a single member LLC taxed by default, you report business income and expenses on Schedule C with your Form 1040. For calendar year filers the return is due 15 April; the 2026 return is due 15 April 2027. (IRS: Sole proprietorships, checked 30 September 2026)
  • File the partnership return (Form 1065). An LLC with two or more members is taxed as a partnership by default and files Form 1065 by the 15th day of the 3rd month after its tax year ends, which is 15 March for a calendar year. Each member gets a Schedule K-1 by the same date and reports their share on their own return. (IRS: Instructions for Form 1065, checked 30 September 2026)
  • File the corporation income tax return. A C corporation files Form 1120 by the 15th day of the 4th month after its tax year ends, which is 15 April for a calendar year, and pays tax on its profits. If you elected S corporation status, file Form 1120-S instead by the 15th day of the 3rd month, which is 15 March for a calendar year. (IRS: Publication 509, Tax calendars, checked 30 September 2026)

Ongoing

  • Pay estimated tax each quarter. No tax is taken from your business income at source, so if you expect to owe at least $1,000 for the year after withholding and credits you must pay estimated tax using Form 1040-ES. The dates are 15 April, 15 June, 15 September and 15 January of the following year; for tax year 2026 the last payment is due 15 January 2027. A date that falls on a weekend or holiday moves to the next business day. (IRS: Estimated tax FAQs, checked 30 September 2026)
  • Issue Form 1099-NEC to contractors you pay. If your business pays a non-employee (such as a freelancer) $2,000 or more in a calendar year for services, you file Form 1099-NEC and give them a copy by 31 January. The threshold rose from $600 for payments made after 31 December 2025. Ask contractors for a Form W-9 before you pay them. (IRS: Instructions for Forms 1099-MISC and 1099-NEC, checked 30 September 2026)
  • Know when payment platforms report your sales. Payment apps and online marketplaces send you and the IRS a Form 1099-K when your payments for goods or services exceed $20,000 in more than 200 transactions in a year. Whether or not you receive one, you must report all your business income. (IRS: Understanding your Form 1099-K, checked 30 September 2026)
  • Selling into other states: watch economic nexus. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, a state can require a seller with no physical presence there to collect its sales tax once sales into the state pass a threshold. South Dakota's law, upheld in that case, used more than $100,000 of sales or 200 or more transactions a year; each state sets its own threshold, so check every state you sell into. (Supreme Court: South Dakota v. Wayfair (2018), checked 30 September 2026)
  • Verify each new hire's right to work (Form I-9). Each employee completes Section 1 of Form I-9 and you must complete Section 2 within 3 business days of their first day of paid work. Keep the form yourself (do not send it to USCIS) for 3 years after hire or 1 year after employment ends, whichever is later. E-Verify is voluntary for most employers but required for some federal contractors and by some states. (USCIS: Completing Section 2 of Form I-9, checked 30 September 2026)
  • Withhold federal payroll taxes. Ask each new employee for a Form W-4 and withhold federal income tax from their pay. You also withhold Social Security tax at 6.2% and Medicare tax at 1.45% and pay a matching employer share; for 2026 Social Security applies to the first $184,500 of wages. (IRS: Publication 15, Employer's Tax Guide, checked 30 September 2026)
  • Pay federal unemployment tax (FUTA). Employers pay FUTA from their own funds at 6.0% on the first $7,000 of each employee's wages in 2026. Paying your state unemployment tax in full and on time usually earns a credit of up to 5.4%, bringing the rate down to 0.6%. (IRS: Publication 15, Employer's Tax Guide, checked 30 September 2026)
  • File payroll returns and W-2s. File Form 941 each quarter by the last day of the month after the quarter ends. Each year, give employees their Form W-2 and file Form 940 for FUTA by the last day of January (a date on a weekend moves to the next business day). (IRS: Publication 509, Tax calendars, checked 30 September 2026)
  • Report new hires to your state. Federal law requires you to report each new or rehired employee to the state where they work within 20 days of hire, and some states set a shorter deadline. Check your state's new hire registry. (ACF: New hire reporting, checked 30 September 2026)
  • Pay at least the minimum wage and overtime. The federal minimum wage is $7.25 an hour, unchanged since 24 July 2009, but many states set a higher rate and you must pay whichever is higher. Covered employees get overtime of at least time and one-half for hours over 40 in a workweek. The Department of Labor also provides the required workplace posters free of charge. (DOL: Minimum wage, checked 30 September 2026)
  • Keep advertising claims truthful and backed up. Under FTC rules, claims in your advertising must be truthful, not deceptive or unfair, and backed by evidence, especially for food, supplements and health products. Fake or misleading reviews and undisclosed endorsements are also covered by FTC rules. (FTC: Advertising and marketing, checked 30 September 2026)
  • Follow CAN-SPAM for marketing emails. Commercial emails must have accurate sender details and subject lines, say they are an advertisement, include a valid postal address and a clear way to opt out, and you must honour opt-outs within 10 business days. The FTC's guide states penalties of up to $53,088 for each email that breaks the rules. (FTC: CAN-SPAM Act compliance guide, checked 30 September 2026)
  • Ship online orders on time (FTC Mail Order Rule). When you sell online, by post or by phone, you must have a reasonable basis for any shipping time you state, or ship within 30 days if you state none. If you cannot, tell the customer and offer them the choice to agree to a delay or cancel for a prompt refund. (FTC: Mail, Internet, or Telephone Order Merchandise Rule, checked 30 September 2026)
  • Keep business records for as long as the IRS needs. Keep records that support your tax returns for at least 3 years, 4 years for employment tax records, 6 years if you under-report income by more than 25%, and 7 years for bad debt or worthless securities claims. Keep them indefinitely if you do not file a return. (IRS: How long should I keep records?, checked 30 September 2026)

Official starting points

European Union: 34 steps

Now

  • Understand what being a sole trader means. A sole trader (self-employed person or sole proprietor) owns and runs the business alone, keeps the profits and is personally responsible for its debts. It is usually the simplest and cheapest way to start. How you register, and how you pay tax and social security as a self-employed person, is set by your own EU country, so check whether this structure suits you under its rules. (Your Europe: Startups, checked 30 September 2026)
  • Understand what a limited company means. A limited liability company is a separate legal entity, so your personal assets are protected from its debts, but it needs formal registration and generally a minimum capital contribution. Each EU country has its own version, such as the GmbH (Germany, Austria), SARL (France, Luxembourg), Srl (Italy), SRL (Romania), BV (Netherlands, Belgium), SL (Spain), ApS (Denmark) or sp. z o.o. (Poland). Names, capital rules and taxes vary, so check whether this structure suits you under your country's rules. (Your Europe: Startups, checked 30 September 2026)
  • Choose a legal structure in your country. The main choice is between trading as a sole trader and setting up a limited company, with partnerships and cooperatives as other options. Liability, tax, set-up costs and paperwork differ by country, so check which applies to you through your country's Point of Single Contact or business portal (linked below) before you register. (Your Europe: Startups, checked 30 September 2026)
  • Check whether your activity needs a permit or licence. Each EU country sets its own permits and licences, which vary by sector, for example building, environmental or professional permits. Check whether this applies to you with your country's Point of Single Contact before you start trading. (Your Europe: Registration, permits and licences, checked 30 September 2026)

Before you trade

  • Register your business in your EU country. Registration is national: depending on your country and structure it can mean the commercial or trade register, the tax authority, or both. Every EU country has a Point of Single Contact, an online portal that explains the formalities and lets you complete many of them in one place. Use the links for your country below. (Your Europe: Registration, permits and licences, checked 30 September 2026)
  • Form your company with the national business register. Every EU country must let you form at least its main type of private limited company fully online, normally without appearing in person, although national rules on templates, notaries and capital still apply. Once everything is filed and paid, formation should be completed within five working days if the founders are individuals using the official template, or ten working days in other cases. (EUR-Lex: Directive (EU) 2019/1151 (online company formation), checked 30 September 2026)
  • Record your company's beneficial owners. EU anti-money laundering rules require every company to hold accurate, current information on the people who ultimately own or control it, and that information is held in a central national register. Your national register tells you how and when to file it, and you need to keep it up to date when ownership changes. (EUR-Lex: Directive (EU) 2015/849, Article 30, checked 30 September 2026)
  • Find your country's VAT registration threshold. Each EU country sets its own turnover threshold below which small businesses can be exempt from VAT on domestic sales; it cannot be higher than EUR 85,000 and may be lower or vary by sector. If you use the exemption you do not charge VAT but cannot deduct the VAT on your costs, and you may choose to register voluntarily instead. Check whether this applies to you with your national tax authority. (Your Europe: VAT exemptions for SMEs, checked 30 September 2026)
  • Register for VAT, charge it and issue VAT invoices. Once your sales pass your country's threshold, or if you choose to register, you must register with your tax authority, charge VAT to customers and account for it in periodic returns. Your VAT number must appear on your invoices along with the VAT charged, and you can usually deduct the VAT you pay on business purchases. (Your Europe: Charging and deducting VAT, checked 30 September 2026)
  • Have a lawful basis for any personal data you use. The GDPR applies to every EU business that processes personal data, meaning information about identifiable people such as customers, contacts and staff. You must process it only for a specified purpose and on a lawful basis, such as consent, a contract, a legal obligation or legitimate interests. Your national data protection authority is your regulator; the European Data Protection Board lists them all. (Your Europe: Data protection under GDPR, checked 30 September 2026)
  • Publish a privacy notice. You must tell people clearly who you are, why you process their data, your lawful basis and who receives it, and in many cases how long you keep it and what their rights are. A privacy notice on your website and forms is the usual way to do this. (Your Europe: Data protection under GDPR, checked 30 September 2026)
  • Put contracts in place with anyone handling data for you. If another business processes personal data on your behalf, such as email, payroll, hosting or booking software, you must use one that gives sufficient guarantees and have a written contract containing the clauses the GDPR requires. (Your Europe: Data protection under GDPR, checked 30 September 2026)
  • Get consent before using non-essential cookies. Cookies used for analytics, tracking or behavioural advertising need your visitors' consent before they are set, while strictly necessary cookies such as a shopping basket do not. Check whether this applies to your website, and make withdrawing consent as easy as giving it. (Your Europe: Online privacy, checked 30 September 2026)
  • Give consumers the required information before they buy. Before a consumer orders online you must give your identity and contact details, the main characteristics of what you sell, the total price including delivery, and your withdrawal and complaints arrangements. The order button must make clear that ordering means paying, for example 'Order & Pay', and you must confirm the contract in a durable form such as an email. (Your Europe: E-commerce, distance and off-premises selling, checked 30 September 2026)
  • Honour the 14-day right of withdrawal. Consumers who buy online or at a distance can usually withdraw within 14 days without giving a reason: from delivery for goods, from the contract for services. If you fail to tell them about this right, the period is extended by up to 1 year. You must refund within 14 days of being told, including the standard delivery cost. (Your Europe: E-commerce, distance and off-premises selling, checked 30 September 2026)
  • Add an online withdrawal function to your website or app. From 19 June 2026, EU rules require that if consumers can buy from you through a website or app, they can also withdraw through a clearly labelled function, such as 'withdraw from contract here', available throughout the withdrawal period. You must then acknowledge the withdrawal on a durable medium such as an email. (EUR-Lex: Directive (EU) 2023/2673 (withdrawal function), checked 30 September 2026)
  • Do not block or discriminate against customers from other EU countries. Under the Geo-blocking Regulation, applying since 3 December 2018, you cannot block or reroute visitors from other EU countries without their consent, and in the situations it covers you must offer them the same prices and terms as local customers. You do not have to deliver everywhere, but within the payment methods you accept you cannot treat a card or account differently because of the country where it was issued. (European Commission: 10 key features of the Geo-blocking Regulation, checked 30 September 2026)
  • Check whether the European Accessibility Act applies to your online shop. Since 28 June 2025, e-commerce services provided to consumers must meet accessibility requirements, including working with assistive technologies such as screen readers. Microenterprises providing services, meaning fewer than 10 people and annual turnover or balance sheet not over EUR 2 million, are exempt, so check whether this applies to you as you grow. (EUR-Lex: Directive (EU) 2019/882 (European Accessibility Act), checked 30 September 2026)
  • Show the required product safety information when selling online. Under the General Product Safety Regulation, applying since 13 December 2024, you may only sell safe consumer products. Online listings must clearly show the manufacturer's name and postal and email address, an EU responsible person if the manufacturer is outside the EU, a picture and identifier for the product, and any warnings or safety information. (EUR-Lex: Regulation (EU) 2023/988 (General Product Safety Regulation), checked 30 September 2026)
  • Get an EORI number before importing or exporting goods outside the EU. An EORI number is required for all customs operations, such as importing into or exporting from the EU. Businesses established in the EU get one from their national customs authority; check whether this applies to you if you move goods across the EU's external border. (European Commission: EORI number, checked 30 September 2026)
  • Register as an employer and for social security. Before you take on staff you must register as an employer with the social security institution of the country where they will work, and register each employee there. Rules, rates and deadlines are set nationally. (Your Europe: Paying social security contributions, checked 30 September 2026)
  • Assess health and safety risks for your staff. As an employer you must assess the risks your workers face, put preventive measures in place, give them information and training, and arrange first aid, firefighting and evacuation procedures. National rules set the detail, so check with your country's labour inspectorate. (Your Europe: Health and safety at work, checked 30 September 2026)

First 90 days

  • Check the cross-border VAT exemption for small businesses. A small business can also apply the VAT exemption in other EU countries, but only while its total EU turnover stays under EUR 100,000 in the current and previous calendar year and it stays under each of those countries' own thresholds. You notify your home tax authority once, receive an EX number and file one quarterly report there; registration should take no longer than 35 working days. Check whether this applies to you. (European Commission: Cross-border SME scheme, checked 30 September 2026)
  • Check whether your country requires e-invoicing. Under the EU's VAT in the Digital Age package, in force since 14 April 2025, each EU country can make electronic invoicing compulsory under certain conditions, so it may already be required between businesses where you trade. Check whether this applies to you with your national tax authority before you choose invoicing software. (European Commission: VAT in the Digital Age (ViDA), checked 30 September 2026)
  • Check whether you need records of your data processing. Keeping records of what personal data you process, why, who receives it and how long you keep it helps you prove compliance. Smaller businesses can be exempt, but not if the processing is regular, affects people's rights or involves sensitive or criminal records data, so check whether this applies to you. (Your Europe: Data protection under GDPR, checked 30 September 2026)
  • Remove any link to the old EU online dispute platform. The EU Online Dispute Resolution platform has closed, and the rule requiring online traders to link to it was repealed with effect from 20 July 2025. Check whether this applies to you: if your terms or website still point to it, you can remove the link. (EUR-Lex: Regulation (EU) 2024/3228 (end of the ODR platform), checked 30 September 2026)
  • Check the EU AI Act if you use AI tools. The EU AI Act covers businesses that use AI tools, not only those that build them, and it was amended in July 2026 by Regulation (EU) 2026/1744, which changed the AI literacy duty for staff. If you publish AI-generated or manipulated images, audio or video that could pass as real, transparency rules require you to say that they are artificial. Check the current text for what applies to you. (EUR-Lex: Regulation (EU) 2026/1744 amending the AI Act, checked 30 September 2026)
  • Give new staff their written terms. You must give each employee written terms: the essentials such as parties, place of work, job, start date, pay and working hours between the first and seventh working day, and the rest, such as paid holiday and training, within one month. Any probation period must not exceed six months. (Your Europe: Terms of employment, checked 30 September 2026)

First year

  • Prepare and file annual accounts. Limited liability companies of any size in the EU must draw up annual accounts and file them with the national business register. Micro-businesses, broadly those with fewer than 10 staff, a balance sheet under EUR 450,000 and turnover under EUR 900,000, may qualify for lighter reporting depending on the country. (Your Europe: Accounting for SMEs and micro-businesses, checked 30 September 2026)

Ongoing

  • Watch the EUR 10,000 threshold for sales to consumers in other EU countries. If your combined sales of goods shipped to consumers in other EU countries and of telecoms, broadcasting and electronic services exceed EUR 10,000 a year, VAT is due at each customer's country's rate. The optional One Stop Shop (OSS) lets you register in one EU country and declare and pay that VAT through it, instead of registering in each country. Check whether this applies to you. (European Commission: The One Stop Shop, checked 30 September 2026)
  • Check business customers' VAT numbers in VIES. When you sell goods to a business in another EU country, you normally do not charge VAT if the customer has a valid EU VAT number, and similar reverse-charge rules apply to most services. If this applies to you, check the number in the Commission's VIES tool, which shows whether it is registered for cross-border trade, and keep a record of the result. (Your Europe: Cross-border VAT, checked 30 September 2026)
  • Know the 72-hour rule for data breaches. If personal data you are responsible for is lost, disclosed or altered and this poses a risk to people's rights and freedoms, you must notify your national data protection authority within 72 hours of becoming aware of it. If the risk is high you may also have to tell the people affected. (Your Europe: Data protection under GDPR, checked 30 September 2026)
  • Know your rights when business customers pay late. If no payment date is agreed, interest on a business or public authority customer's debt runs from 30 days after they receive your invoice, and payment terms between businesses should not exceed 60 days unless expressly agreed and not grossly unfair. On late payment you can claim interest at the reference rate plus at least eight percentage points and a fixed sum of at least EUR 40. Check whether national law applies more favourable terms to you. (EUR-Lex: Directive 2011/7/EU (late payment), checked 30 September 2026)
  • Check the posting rules before sending staff to another EU country. If you send an employee to work temporarily in another EU country, for example to serve a client there, the host country's core employment terms such as minimum pay, working time and paid holiday apply, and specific social security rules follow. Check whether this applies to you before the work starts. (Your Europe: Posting staff abroad, checked 30 September 2026)

Official starting points

Everywhere else: 15 steps

Now

  • Check which business structures your country offers. Most countries let you trade as a sole trader, where you and the business are legally the same, or set up a limited company, which is a separate legal person and usually limits your personal liability. Check which forms your country offers and how each is taxed before you register. (UNCITRAL: Micro, Small and Medium-sized Enterprises (legislative guides), checked 30 September 2026)
  • Check your business name and existing trade marks. Before you settle on a name, check that it is free on your national business register and that nobody holds a trade mark for it in the countries where you plan to sell. You can search many national trade mark registers at once in WIPO's Global Brand Database. (WIPO: Global Brand Database, checked 30 September 2026)

Before you trade

  • Check whether you need to register with the business registry. Most countries keep a national business or company register, and companies are almost always required to join it. Sole traders are sometimes exempt, and in some countries registration is handled by a state, provincial or city registry, so check the rules where you are based. (UNCITRAL: Legislative Guide on Key Principles of a Business Registry (2018), checked 30 September 2026)
  • Check how to register for tax and get a tax ID. Most tax authorities issue businesses a tax identification number, which you will need for invoices, tax returns and often for opening a bank account. In some countries you get it automatically when you register the business; in others you apply separately. (OECD: Tax identification numbers, checked 30 September 2026)
  • Check the VAT, GST or sales tax rules. Most countries charge a VAT, GST or sales tax on goods and services. Many only require you to register once your sales pass a threshold, and both the threshold and the rate vary by country, so check yours before you set your prices. (OECD: Consumption Tax Trends 2024, checked 30 September 2026)
  • Check your duties as an employer. Taking on staff usually means registering as an employer, deducting income tax and social security contributions from pay, and often holding workplace injury insurance. Employment law also sets minimum wages, working hours and contract terms, so check your country's rules before your first hire starts. (ILO: Social protection, checked 30 September 2026)
  • Check the data protection law that applies to you. Most countries now have a data protection or privacy law, and many are modelled on the EU's GDPR. If you collect details about customers or staff, check whether you need to register with a regulator, publish a privacy notice and keep the data secure. (UNCTAD: Global Cyberlaw Tracker, checked 30 September 2026)
  • Check whether your trade needs a licence. Some activities usually need a licence or permit before you start, such as selling food or alcohol, childcare, financial services, construction, transport, and health or beauty treatments. These come from national regulators or your local authority, so check with both. (See the official links for your country, listed below, checked 30 September 2026)
  • Check the local rules for your premises. If you trade from a shop, office or workshop, check with your local authority about zoning or planning permission, signs, fire safety and any local business permit. Business taxes on property are also often set locally. (World Bank: Business Ready (B-READY), Business Location topic, checked 30 September 2026)
  • Open a separate business bank account. Keeping business money apart from your own makes your records and tax returns far simpler. A company will usually need its own account in its own name; sole traders can often choose, so check what your bank and tax authority expect. (See the official links for your country, listed below, checked 30 September 2026)
  • Check which insurance you need. Some insurance is compulsory in many countries, such as employer's or workplace injury cover once you have staff and motor insurance for business vehicles. Other cover, such as public liability or professional indemnity, may be required by clients or landlords, so check what applies to you. (See the official links for your country, listed below, checked 30 September 2026)
  • Check the consumer rules for selling online. If you sell to the public online, most countries have consumer protection and e-commerce laws covering the information your website has to show, cancellation and refund rights, and electronic contracts. Check the rules in your country and in any country you sell into. (UNCTAD: Global Cyberlaw Tracker, checked 30 September 2026)

First 90 days

  • Keep proper business records. Tax authorities almost everywhere expect you to keep records of sales, costs, invoices and receipts, and to hold them for several years. Check how long your country requires and whether invoices must follow a set format or be issued electronically. (See the official links for your country, listed below, checked 30 September 2026)
  • Check the rules for selling abroad. Selling to customers in other countries can bring customs declarations, import duties and sometimes a duty to register for VAT or GST in the buyer's country. Check the rules in each market before you start shipping or selling digital services there. (World Bank: Business Ready (B-READY), International Trade topic, checked 30 September 2026)

First year

  • Check your annual filing and tax return dates. Most countries expect a yearly income or corporate tax return, and companies usually also file annual accounts or a return with the business registry. Put the dates in your diary as soon as you register, because late filing often brings automatic penalties. (See the official links for your country, listed below, checked 30 September 2026)

Official starting points

Common questions

The checklist, answered.

How much does it cost to register a company in the UK?

£100 online or £124 by post at Companies House, the fees since 1 February 2026. Verifying each director’s identity through GOV.UK One Login is free.

Do I need to register as a sole trader?

Yes, with HMRC, by registering for Self Assessment if you earn more than £1,000 from self-employment in a tax year. The deadline is 5 October after the end of that tax year.

When do I need to register for VAT?

In the UK, when your taxable turnover over the last 12 months passes £90,000, or you expect it to pass £90,000 in the next 30 days alone. EU countries set their own thresholds, up to EUR 85,000. The US has no VAT; sales tax is set by each state.

Do I need an LLC to start a business in the US?

No. You can trade as a sole proprietor. An LLC or corporation is formed with your state, usually for a fee the SBA says is under $300 in total, and needs a registered agent there.

Is it really free?

Yes. No sign-up, no email, no catch. It is a tool we wanted to exist.

What happens to what I type?

Nothing. Your checklist is built in your browser and your idea is never sent to us or anyone else. Ticks you make are saved on your own device only. The shareable link carries your dropdown choices, never your business name or idea.

How up to date is it?

Every step links to the official source and shows the date we last checked it. When a figure is due for review we hide it and send you to the source instead of guessing.

Is this legal or tax advice?

No. It is a well-sourced starting checklist. For anything with real money or real risk attached, confirm with the official source or a qualified adviser.

My country is not in the full packs.

The UK, the US and the EU have full packs. Everywhere else gets our general checklist plus links to your government’s own registration and tax pages. Tell us where you are and we will prioritise it.

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From what-if to what’s next. · © 2026 Mowbray Ltd · Registered in England and Wales