Thanks for your answer.
You stated that:
"If the Revenue Commissioners decide that a self-employed person has no tax liability, then no social insurance contribution is required."
I don't understand what you mean by "tax liability". Can you please explain?
I am currently resident in France, but will be soon leaving ... not sure where's next, TBH. That's why I want to register my business in Ireland, as it is more stable and practical.
I have another question relating to the place of supply of services:
I found this on the BASIS website:
Place of supply of services - general rule
In order to avoid double taxation or non-taxation, the general rule in relation to the place of supply of services is that services are taxable at the place where the supplier has established his or her business. For most services there is little difficulty in determining the place of their supply.
The place of supply of services will be several European countries. My work is done over the Internet. Do I prove that the place of supply of my services in these countries by including the invoices in my annual returns?
Could anyone explain me this statement in more detail:
"the general rule in relation to the place of supply of services is that services are taxable at the place where the supplier has established his or her business."