Hi Trine
1. Yes you can get a VAT number irrespective of turnover level provided the service you offer is not VAT-exempt (which I'm fairly sure isn't the case). You just need to state on the tax registration form (see point 2 below) that you are electing to register for VAT
2. Form TR1 for a sole trader. Form TR2 for a limited company. Go to
www.revenue.ie and serach for "Form TR1" and/or "Form TR2". There is no need to get an accountant to fill in the form for you. Anybody can do it.
3. You will have to complete a VAT return every 2 months initially where you pay the difference in VAT collected and VAT paid out over to Revenue.
eg - VAT on Sales for Jan/Feb 2010 = €1,000
VAT on Purchases for Jan/Feb 2010 = €600
VAT to pay to Revenue (before 19-Mar-2010) = €400
If the VAT on Purchases figure is greater than the VAT on Sales figure then you get a refund of VAT
4. Yes. However, if you decide to deregister for VAT and you have gotten net refunds (see point 3) then you will have to pay this VAT back to Revenue.
NB - you cannot claim back the VAT on non-business items and also some other business items even though VAT is charged on them. The most common are Petrol (although diesel is OK), Accomodation, & Food.