How to register a company in Ireland

Non-residents can own an Irish LTD outright. At least one director must live in the EEA, otherwise the company needs a €25,000 bond or a CRO exemption certificate. You also need an Irish registered office, a company secretary and Revenue tax registration; no notary or residence permit is needed.

1. 1

   Check the company name on the CRO name search and decide the share structure (usually one class of ordinary shares).

2. 2

   Appoint at least one director aged 18+ and a separate secretary; one director must be EEA-resident, or arrange a €25,000 bond or a CRO exemption certificate.

3. 3

   Have a solicitor, accountant or formation agent prepare the constitution (an LTD has no memorandum of association and no objects clause).

4. 4

   Complete Form A1 on CORE (core.cro.ie) with the company, subscriber, director, secretary and registered office details; upload the signed constitution and signature page and pay the fee.

5. 5

   The CRO emails the Certificate of Incorporation and company number: target 10 working days on the ordinary online scheme, faster on the Fé Phráinn scheme (extra fee).

6. 6

   Open a business bank account and lodge the share capital; banks apply enhanced checks to new companies with non-resident directors.

7. 7

   Register the company with Revenue for corporation tax (Form TR2, or your tax agent through ROS), and for VAT and Employer PAYE if needed.

8. 8

   File beneficial ownership details with the Register of Beneficial Ownership (rbo.gov.ie) within 5 months of incorporation.

• Signed company constitution
• Form A1 completed on CORE, with the signed signature page
• ID and home-address details for each director, secretary and shareholder
• Irish registered office address
• Section 137 bond or Section 140 certificate if no director is EEA-resident
• Beneficial owner details for the RBO filing

• File the annual return (Form B1) with financial statements within 56 days of your annual return date; the online fee is €20 and the first date is six months after incorporation
• File the corporation tax return (CT1) through Revenue's ROS; trading profits are taxed at 12.5%
• File VAT returns (usually every two months) and PAYE submissions if you employ staff
• Keep statutory registers current and notify the CRO and RBO of changes to directors, address or beneficial owners

1. 1

   Get a PPSN if you do not have one; Revenue needs it to register you for tax.

2. 2

   If you will trade under any name other than your own full name, register the business name with the CRO on CORE (Form RBN1) within one month of starting.

3. 3

   Register for self-assessed income tax with Revenue: eRegistration in myAccount (income tax only) or ROS, or paper Form TR1 if not eligible; give your NACE code, start date and expected turnover.

4. 4

   Register for VAT through ROS or Form TR1 once turnover passes €42,500 (services) or €85,000 (goods), or earlier if you choose.

5. 5

   Register as an employer for PAYE through ROS or Form TR1 before taking on staff.

6. 6

   Open a business bank account and set up bookkeeping; once registered you must file returns and pay tax through ROS.

• PPSN and photo ID
• Proof of address
• Business name registration certificate (if trading under a name)
• NACE activity code, start date and expected turnover
• Licences or qualifications for regulated trades

• File the annual income tax return (Form 11) through ROS by 31 October (normally extended to mid-November for ROS filers) and pay any balance
• Pay preliminary tax and PRSI Class S (a minimum annual contribution applies)
• File VAT returns (usually every two months) if registered, and PAYE submissions if you employ staff
• Keep business records for six years

1. 1

   Agree a written partnership agreement covering capital, profit shares, roles, decisions and exit; without one the default rules of the Partnership Act 1890 apply.

2. 2

   Register the business name with the CRO (Form RBN1A) within one month if the partnership trades under any name other than the partners' own names.

3. 3

   Register the partnership for tax with Revenue (eRegistration/ROS or paper Form TR1) and nominate a precedent partner to file the partnership return.

4. 4

   Each partner also registers with Revenue for self-assessed income tax and pays PRSI Class S.

5. 5

   Register for VAT and Employer PAYE through ROS or Form TR1 if turnover or staffing requires it.

6. 6

   Open a partnership bank account and keep records for six years.

• Partnership agreement
• PPSN and ID for each partner
• Business name registration certificate (if applicable)
• NACE activity code, start date and expected turnover
• Proof of business address

• The precedent partner files the partnership return and each partner files their own Form 11 by 31 October (normally mid-November on ROS)
• Each partner pays preliminary tax and PRSI Class S
• File VAT and PAYE returns if registered
• Keep records for six years and tell the CRO when the business name or partners change

• Register the company with Revenue for corporation tax (Form TR2 or your tax agent through ROS); VAT and Employer PAYE can be added on the same form or later
• Register for VAT when turnover passes €42,500 (services) or €85,000 (goods), or voluntarily earlier
• Register as an employer for PAYE and pay PRSI before you hire staff
• File beneficial ownership details with the Register of Beneficial Ownership (RBO) within 5 months of incorporation
• Open a business bank account; expect enhanced checks if directors are non-resident
• Keep the statutory registers and constitution at the registered office and notify the CRO of changes to directors or address
• Check licences or permits for regulated activities with the relevant regulator

Pound amounts use HMRC's exchange rates for 2026-10 and are a rough guide only.

• Austria
• Belgium
• Denmark
• Estonia
• Finland
• France
• Germany
• Italy
• Netherlands
• Norway
• Poland
• Portugal
• Spain
• Sweden
• Switzerland