A project in Ireland?
Ireland isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a LTD in Ireland, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 4 to 12 weeks for the legal process itself.
Minimum share capital: No legal minimum capital (a symbolic €1 is possible).
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Preparing the CRO file
No notarial deed required; the file (articles, shareholder details) is filed with the Companies Registration Office (CRO).
CRO registration
Standard processing time once the file is complete.
Non-resident director bond (Section 137)
If no director is EEA-resident, a bond (~€2,000 for 2 years) must be taken out — a common extra step for a foreign director.
Opening the bank account
Irish banks have tightened KYC controls; this is often the longest step in the process.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 23% | |
| Reduced rates | 13.5% | fuel, electricity, construction works |
| Reduced rates | 9% | catering, hospitality, hairdressing since July 2026 |
| Reduced rates | 0% | most staple food, books, children's clothing |
Corporate tax
12.5% on trading profits (25% on non-trading income); 15% for large multinational groups (turnover ≥ €750M, OECD Pillar Two framework).
Is a visa required?
No for an EU/EEA director. Precise rules for a non-EU director wanting to reside in Ireland depend on individual immigration status — to be confirmed case by case.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Ireland required?
Not for registration itself. Without an EEA-resident director, a specific Section 137 bond replaces the residency requirement.
Observed timeframe to open the account
2 to 8 weeks: Irish banks have tightened KYC checks since 2022; a neobank (Revolut Business, Wise) often allows starting within 1-2 weeks while the traditional account is processed.
Share capital deposit
Minimum share capital: No legal minimum capital (a symbolic €1 is possible).
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease, registering the address with the CRO, and a fire-safety compliance certificate for premises open to the public.
On-site sales & till
No national certified fiscal till standard; the tax authority (Revenue) requires reliable retention of sales records.
Cash register suppliers
- SumUp
- Square
- Zettle (PayPal)
- Shopify POS
- Lightspeed
Payment providers for small businesses
- Stripe
- Adyen
- PayPal Business
- Revolut Business
- Worldpay
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Ireland.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Revenue Commissioners — Customs.
On-site consumer rules
A sale concluded in person at a stand during a trade fair that is not your usual place of business is generally classed as an "off-premises" contract under the EU Consumer Rights Directive (2011/83/EU): the customer then has a 14-day right of withdrawal, subject to exceptions (personalised, perishable or sealed goods). This principle, harmonised across the EU/EEA, applies in Ireland — we check the local details with you based on your sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.