Posted on 07th - August - 2019

We have seen a significant increase in queries in relation to the incorporation of Irish companies from UK based business, arising from the uncertainty in relation to Brexit.

We have been requested to incorporate and tax register many new Irish companies over the last 12 months, and the trend continues.

The details below need to be considered in all incorporations.


Registering the company with the Companies Registration Office (CRO):

  • Choose a company name and company type. The availability of the chosen name will need to be verified before progressing.
  • For a Private Company Limited by Shares (LTD Company) a minimum of one company director and a company secretary need to be appointed. If only one director is appointed then the secretary cannot be the same person as the director. For other company types, a minimum of two company directors are required. The company requires at least one EEA resident director as otherwise a Section 137 Non-EEA resident Director Bond must be put in place.
  • Issued share capital will need to be decided upon and the shareholders selected.
  • An Irish registered office address will be required (an agent address cannot be selected for this purpose).

Registering the company for taxes:

  • You will need to decide on what taxes the company will need to be registered for.
  • The company will need to be registered for Corporation Tax, if it does not have charitable status.
  • The company is required to register for VAT if you believe the company will generate turnover from the provision of services to the value of €37,500 in any continuous period of twelve months.  This increases to €75,000 for the sale of goods.
  • You will be required to register for payroll if you will have any employees working for the company in Ireland. If you second an employee the Irish company may be required to register as an employer and be required to deduct and remit Irish payroll taxes to the Irish Revenue.
  • An EORI number will be required if the company will be trading with a non-EU country and Irish Revenue have advised that if an Irish company trades with a UK company an EORI number should be obtained to protect the Irish company.

Ongoing requirements for the Irish company:

  • Annual accounts will be required for the company.
  • Annual CRO filings.
  • Annual Corporation Tax returns.
  • Bi-monthly or quarterly VAT returns (This will be at the discretion of the Irish Revenue) and Annual Return of Trading details.
  • Weekly, Monthly or Quarterly payroll submissions.

Keogh Ryan Tierney provide the services listed above and can provide a quote, if required.

If you have any queries in relation to company incorporations or related tax registration issues call Pauline Lowe (Company Secretarial) or Ava Mahony (Tax).

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