Please Read the following.
When you are advising your clients about setting up a company or registering as a sole trader or you are advising them to register for VAT. Please be aware that if they do not register with the Companies Office in Ireland that they will not be able to register an Irish Domain Name*.
Only by registering with the Companies Office In Ireland will you have the correct documentation to apply and register a .ie with the IEDR. The IEDR look for the company number or the registered business name. They do not accept VAT numbers, that is with the Revenue Commissioners, a totally different department.
For Professional Accountants in Gorey that provide correct advice for your business I would strongly recommend talking to G Young and Co. They are our accountants too but we recommend them fully.
*See follow up posts
https://blog.cadamedia.ie/2009/07/advice-from-accountants-in-gorey-hmm/
https://blog.cadamedia.ie/2009/07/discretionary-domain-name-registration/