Frequently Asked Questions

The time depends on the CRO’s current processing workload and whether the application is complete and accepted first time. We can prepare and submit the application electronically, but CRO processing times can change, so no specific incorporation time can be guaranteed. Delays can arise if the proposed name or documents need clarification.

No. A company’s registered office must be a physical address in Ireland where official notices can be delivered. Its trading or business address can be different. The registered office is part of the company’s public record, so consider this before using a home address. See our Irish Registered Office service for an alternative.

A limited company is a separate legal entity registered with the CRO. A trading or business name is a name used by a person or existing entity; registering the name does not create a separate company or, by itself, provide limited liability. The right structure depends on ownership, risk and tax circumstances.

An Irish LTD may have one director, but it must have a separate company secretary when it has only one director. Other company types generally require at least two directors. At least one director must usually be resident in an EEA state, unless an applicable alternative, such as a qualifying bond or a real and continuous link certificate, is in place. Check the requirements for your company type before applying.

A company limited by guarantee (CLG) has members rather than shareholders and does not have share capital. Each member’s liability is generally limited to the guarantee amount they agree to contribute if the company is wound up. CLGs are often used for clubs, associations and other organisations, but a CLG is not automatically a registered charity.

For Irish company-law purposes, the relevant test is whether at least one director is resident in an EEA member state. A director who is not resident in an EEA state does not meet that test. A company without an EEA-resident director may be able to use a qualifying Section 137 bond or apply for a certificate based on a real and continuous link with economic activity in Ireland. Eligibility and evidence requirements should be checked for the specific company.

You apply to Revenue, generally through ROS, using the registration process and the form appropriate to your business. A limited company normally uses the TR2 registration form. VAT registration depends on taxable activities, turnover thresholds and cross-border circumstances; it is not automatically required for every new company. Revenue currently lists principal thresholds of €42,500 for services and €85,000 for goods, with exceptions and special rules. Review Revenue’s VAT registration guidance before applying.

Requirements vary between banks. Be prepared to provide the company’s incorporation documents and CRO number, details and identification for directors and beneficial owners, proof of address, tax information, and an explanation of the business and expected account activity. The bank may ask for additional documents or an in-person or video verification; incorporation does not guarantee that an account will be opened.

Company business letters and order forms must show prescribed company details. These normally include the company’s full name, the place of registration, registered number, registered office address and legal form. Additional details can apply depending on the company and the information it chooses to display. Check current CRO guidance for your company type before printing stationery.

A company website should make the company’s legal identity and statutory details clear, including its full company name, place of registration, registered number, registered office and legal form. Where share capital details are shown, further disclosure rules may apply. Check the current CRO requirements for company websites and electronic business communications.

Yes, subject to the company’s constitution and applicable company law. Director and secretary changes must be recorded in the company’s statutory records and the relevant CRO notice filed within the required time. A share transfer also needs to be properly documented and the company’s register of members updated; stamp duty or other requirements may apply depending on the transfer. We offer support with director or secretary changes and shareholder changes.

Most companies need to keep statutory registers and accounting records, file an annual return with the CRO and prepare financial statements. Depending on the company’s activity and circumstances, Revenue filings may also include Corporation Tax, VAT and employer PAYE returns. Companies must also meet applicable beneficial ownership registration requirements. Filing dates and obligations vary, so keep a calendar based on your company’s own CRO and Revenue records.

A company may be able to change its Annual Return Date (ARD) by filing the appropriate annual return with the CRO, subject to statutory timing rules and limits on how often a change can be made. The ARD is separate from the company’s accounting year-end, and changing one does not automatically change the other. Check the CRO rules and the effect on your filing deadline before making a change.

Possibly. A solvent company that meets the statutory conditions may be eligible for voluntary strike-off, which requires the company to stop trading, settle its affairs and meet CRO and Revenue requirements. A company with outstanding debts or other complications may need a different process, such as liquidation. Start by checking the company’s filings, assets, liabilities and tax position. We can explain our company closure service and the steps involved.