You can offer it as an individual but it is quite cheap to incorporate your company and it can save you from losing your shirt if your company ever makes a mistake.

If you are a lone young man/woman with no kids, no house, and few assets, I wouldn't worry about it right now. If you have $10k+ net worth, it really wouldn't hurt to set up a company. It costs a few hundred bucks and takes a weekend of reading or a short consultation with a lawyer and an accountant.

Also note that it will cost more to incorporate later once your business already has traction.