Self employment for EU national

My friend who is from France has been working in Ireland as a carpenter and paying PAYE for the last year. He now wishes to start his own carpentry business as a sole trader in Dublin. Is there any procedure he needs to go throgh to formalise this or does he simply start trading and keep accounting records on which to pay tax at the end of the first year.

Any tips greatly appreciated.

Re: Self Emplyment For EU National

People from outside the EEA need a business permit, but AFAIK there is no hoops to jump through if you are from the EEA. Best to ring the Information Line of the Immigrant Council 01 674 0200. I've always found them very helpful.