🇪🇺 EU & EEA founder formation

Form an Irish Company
Without the Bond.

If at least one director lives in an EU or EEA country, the company meets Ireland's EEA-resident director requirement. Use Forti's standard resident packages — no Section 137 bond, no premium pricing.

At a glance — EU founder route
Section 137 bond required
Standard resident pricing
Formation Only
€295 + VAT
Formation + Compliance
€1,250 + VAT
All-Inclusive Year One
€2,950 + VAT
Remote formation
Corp. Tax (qualifying trade)
12.5%
Last reviewed: September 2026 · Pradeep Dabas ACCA, Partner, Forti Ltd.
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Applies to
All 27 EU states + Iceland, Norway, Liechtenstein
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CRO incorporation
Handled remotely — no travel required
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VAT & OSS
Cross-border EU sales reviewed
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Based in
Sandyford, Dublin 18

Check Your Irish Company Name

Review your preferred name before you commit to branding, domains or customer documents.

Free name check — no commitment required. Forti confirms before filing.

FOR EU AND EEA-RESIDENT FOUNDERS — NO SECTION 137 BOND REQUIRED

This Service Is for You If

EU and EEA founders who want an Irish company on standard resident terms — without the non-resident bond route.

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EU member state resident
You live in an EU member state and will act as a director of the Irish company.
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Iceland, Liechtenstein or Norway
You live in one of these EEA countries and meet the wider EEA-residency rule.
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English-language EU company
You want an English-speaking Irish company for EU trading or operations.
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Irish VAT or OSS needed
You need Irish VAT or OSS guidance for cross-border consumer sales.
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Sole director, need a secretary
You will be the only director and need a separate company secretary from incorporation.
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Forming remotely
You want to form remotely, use an Irish registered-office service, and coordinate with home-country advisers.

EU Residence Usually Removes the Bond Requirement

The legal test is EEA residence, not nationality. The EEA includes every EU member state plus Iceland, Liechtenstein and Norway.

01
✓ No bond required
EU or EEA-resident director
No Section 137 bond is required while at least one director remains resident in the EEA. Standard Forti packages apply — €295, €1,250 or €2,950 + VAT.
02
✗ Bond route applies
UK or Swiss resident only
The UK and Switzerland are not in the EEA. A company with no other EEA-resident director normally needs the bond route. View the bond service →
03
⚠ Review before moving
Residency changes later
The company must maintain a compliant EEA director or another valid exemption. A move outside the EEA should be reviewed before it happens — not after.
EU Founder Company Formation Packages
EU and EEA-resident directors use Forti's standard resident-founder pricing. All fees exclude VAT at 23%.
FORMATION
Formation Only
For founders who need legal incorporation
295
+ VAT · CRO government fee included
  • CRO registration and government fee
  • Certificate of Incorporation
  • Company constitution
  • Share certificates
  • Company-name review
  • Director identity guidance
  • Year-one compliance roadmap
Registered office and secretary required — not included
Start this package
MOST POPULAR FOR EU FOUNDERS
Formation + Compliance
For a company that needs the main first compliance steps
1,250
+ VAT · CRO government fee included
  • Everything in Formation Only
  • VAT registration
  • Employer PAYE registration
  • Registered office for 12 months
  • RBO filing
  • First six-month B1
  • Compliance reminders
Company secretary required separately — see below
Start this package
FIRST YEAR COMPLETE
All-Inclusive: Year One
For founders who want the first year fully coordinated
2,950
+ VAT · CRO government fee included
  • Full incorporation
  • Registered office and business address
  • Company secretary for 12 months
  • Monthly bookkeeping up to 50 transactions
  • Annual financial statements
  • CT1 and VAT returns
  • CRO Annual Return and account manager
Includes company secretary — ideal for solo directors
Start this package
External witnessing, translation, legalisation, home-country advice and VAT registrations outside Ireland are quoted separately where required. View current company-registration pricing →

Not sure which package fits?

Tell us your director situation, whether you need a secretary, and how much accounting support you want in year one.

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A Sole Director Needs a Separate Secretary

An Irish LTD can have one director. That director cannot also act as the company secretary. A solo EU founder needs another individual or a corporate secretary from incorporation.

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Company Secretarial
Ongoing secretary, statutory-register, resolution and CRO filing support. Included in Formation + Compliance and All-Inclusive. Also available standalone at €450 + VAT per year.
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Virtual Office
Irish registered-office and business-address options with mail handling. Every Irish company needs a physical registered office in the State — it cannot be only a PO box.

Remote Formation and Identity Documents

The incorporation process can normally be handled without travelling to Ireland. You submit the company details and EU-issued identity documents electronically.

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Identity and address
Forti completes AML checks using current photo ID, recent proof of address and other documents required for the ownership structure.
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PPSN or IPN
A director or beneficial owner without an Irish PPSN may need Form VIF (formerly BEN2) to obtain an Identified Person Number for CRO and RBO filings.
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VIF witnessing — updated April 2026
From 30 April 2026, the declarant and authorised witness must sign Form VIF while physically in the same room. Online witnessing is no longer accepted.
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Translations and certification
Documents not in English may need translation or certification. Forti confirms the format after reviewing the issuing country and document type.
The in-person VIF witnessing can take place in your home country where a suitable authorised witness is available. It does not usually require travel to Ireland.

How Forti Handles the Formation

Five stages from the initial route and name review through to post-formation compliance and first-year deadlines.

1
Route and name review
EEA residence confirmed, company names reviewed, package agreed.
2
Company and ownership details
Directors, secretary, shareholders, share split and registered office provided.
3
Identity and AML documents
AML review completed, constitution and CRO documents prepared for signature.
4
CRO incorporation
A1 filed online and monitored through to the Certificate of Incorporation.
5
RBO, Revenue and year one
Post-formation services activated and first compliance deadlines recorded.

Irish VAT and OSS for EU Trading

An Irish company does not automatically need OSS. The correct VAT route depends on what you sell, where the company is established, where goods are stored and where customers are located.

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01
Irish VAT registration
The main domestic thresholds are €85,000 for goods and €42,500 for services. Cross-border transactions can create different registration rules before those thresholds.
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02
€10,000 EU threshold
The combined threshold covers qualifying intra-EU distance sales and certain digital services where the supplier is established in only one Member State.
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03
Union OSS
Once destination-country VAT applies, OSS can allow the company to report qualifying B2C sales through Ireland instead of registering in every customer country.
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04
Stock in another country
Holding inventory in another Member State can create a local VAT registration that OSS does not replace. The stock flow should be reviewed before goods are dispatched.

Company Tax Residence and Management

A company incorporated in Ireland is generally Irish tax resident unless a Double Taxation Agreement treats it as resident in another country. The position is not decided by the Irish certificate of incorporation alone.

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01
Irish trading profits
The standard Irish Corporation Tax rate for qualifying trading income is generally 12.5%. The activity and residence position must support that treatment.
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02
Board and commercial decisions
Keep evidence of where major contracts, policies, financing and strategic decisions are approved. The location of board control is central to the tax-residence analysis.
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03
Home-country obligations
The founder, parent company and Irish company may still have tax, payroll or reporting duties in the founder's country. Irish incorporation does not remove those obligations.
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04
Cross-border advice
Forti handles the Irish accounting and tax scope. A local adviser should review the home-country position where management remains there.
Your home country may also apply its own residence test. If two countries claim residence, the relevant treaty and competent-authority process determine the outcome.

The First 12 Months After Incorporation

Incorporation is the starting point. These obligations follow regardless of which package you choose.

StageTimingWhat must happen
RBO filingWithin five monthsFile the beneficial ownership details and maintain the internal register.
First Annual ReturnARD is six months after incorporationFile Form B1 within 56 days. Financial statements are not attached to this first return.
Corporation TaxWithin 30 days of commencing tradeRegister the company with Revenue using the actual trading start date.
VAT and PAYEWhen the relevant activity startsRegister for VAT where required and before paying the first employee or director salary.
BookkeepingFrom the first transactionRecord share funding, intercompany transactions, invoices, expenses and bank movements.
Year-end complianceAfter the first financial periodPrepare financial statements, CT1 and the next annual return in the required sequence.

Business Banking Can Take Longer Than Incorporation

A CRO certificate does not guarantee an Irish bank or payment account. Each provider completes its own AML, ownership, activity and substance checks.

Forti can organise the company records and explain the documents typically requested. The bank or payment provider decides whether to approve the account — Forti does not control or guarantee that outcome.

What We Need From You

Collected before the AML review and A1 filing begins. Most of this can be confirmed in an initial conversation.

01
Director and shareholder details
Legal names, dates of birth, nationalities, occupations, residential addresses and ownership percentages for all directors and shareholders.
02
Identity and AML records
Current photo ID, recent proof of address and source-of-funds information where requested for each director and beneficial owner.
03
Business information
Company names, activity, customers, suppliers, trading countries, expected turnover and planned start date.
04
Irish service requirements
Registered office, company secretary, VAT, OSS, payroll, bookkeeping and annual-compliance needs — so Forti can confirm the right package and scope.

Related Forti Services

Common Mistakes EU Founders Make

Assuming every non-Irish director needs a bond
The bond is not required while at least one director is resident in the EEA. Residence is what matters — not nationality or the location of operations.
Confusing EU residence with nationality
The director-residence rule follows where the person lives — not the passport held. An Irish citizen living outside the EEA does not satisfy the residency rule.
Acting as sole director and secretary
A single director cannot also hold the secretary role. A solo EU founder must arrange a separate person or corporate secretary before incorporation.
Assuming formation settles tax residence
Irish incorporation is the starting rule, but home-country and treaty residence questions still need review. The certificate alone does not settle the position.
Using OSS as a substitute for every VAT registration
Stock movements and local establishments can create VAT registrations in other EU member states that OSS does not cover or replace.
Promising a bank account before onboarding
Banks and payment providers make their own approval decisions after reviewing the company. Formation is not a guarantee of account approval.

Common Questions From EU Founders

Every question from EU founders forming their first Irish company.

Do I need a Section 137 bond if I live in the EU?
No, provided you act as a director and remain resident in an EU or EEA country. The bond is required when the company has no EEA-resident director.
Does the same rule apply to Norway, Iceland and Liechtenstein?
Yes. They are members of the EEA, so a resident director in one of those countries can satisfy the director-residence rule.
Does a UK or Swiss director satisfy the requirement?
No. The UK and Switzerland are not in the EEA. A company with only UK or Swiss-resident directors normally needs a Section 137 bond.
Do EU founders pay the non-resident package price?
No. Forti applies the standard resident-founder packages where an EEA-resident director is appointed — €295, €1,250 and €2,950 + VAT.
Can I form the company without visiting Ireland?
Usually, yes. The formation and signatures can be handled remotely. A person using Form VIF must sign with an authorised witness physically present, but that can normally happen in the home country.
Can I be the only director?
Yes. An LTD can have one director, but that person cannot also be the company secretary — a separate secretary must be appointed from incorporation.
Do I need an Irish registered office?
Yes. Every Irish company needs a physical registered-office address in the State. It cannot be only a post-office box.
What is Form VIF?
Form VIF is the current identity-verification form for a director or beneficial owner without an Irish PPSN. It is used to obtain an IPN for relevant CRO and RBO filings. From 30 April 2026, it must be witnessed with the declarant and witness physically in the same room.
Do I need OSS for EU sales?
It depends on the supplies and business set-up. The €10,000 threshold can apply to combined qualifying intra-EU distance sales and certain digital services where the supplier is established in only one Member State.
Does OSS replace every local VAT registration?
No. Stock held in another country, local establishments and transactions outside the OSS scope can create separate VAT registrations that OSS does not replace.
Is an Irish-incorporated company always Irish tax resident?
It is generally deemed Irish tax resident unless a Double Taxation Agreement treats it as resident elsewhere. Home-country management can therefore create a cross-border residence issue that needs treaty review.
Can Forti advise on my personal tax in my home country?
Forti handles the Irish formation and Irish accounting scope. Personal and company tax in the home country should be reviewed by a local adviser in that country.
How long does the formation take?
Timing depends on completed identity documents, signatures and CRO processing. Forti confirms the expected sequence but does not guarantee a particular approval date.
Can Forti open the business bank account?
Forti can organise the company records and explain the documents normally requested. The bank or payment provider decides whether to approve the account — Forti does not control that outcome.
What happens after incorporation?
The RBO, first B1, Revenue registrations, bookkeeping and annual accounts follow. The package description states which of those steps Forti will complete.

Resources for EU Company Founders

Everything you need to form and manage your Irish company from the EU.

Irish Business FAQs
Answers on company formation, CRO, VAT, Corporation Tax and PAYE for EU-based founders.
Browse FAQs →
Irish Business Glossary
Plain-English definitions of B1, CT1, RBO, ARD, PPSN, IPN, Section 137 and more.
Browse Glossary →
Limited Company Accounting
Monthly bookkeeping, VAT, CT1 and CRO compliance from €195 + VAT/month after formation.
View Accounting Plans →
Payroll Services
Director and employee payroll, PAYE and MyFutureFund compliance from €30 + VAT/month.
View Payroll →
VAT Return Service
Irish VAT3, OSS, IOSS and Revenue registration support for EU-based Irish companies.
View VAT Return →
Startup Accountant
Formation to ongoing compliance — bookkeeping, VAT, CT1 and B1 from incorporation day one.
View Startup Accounting →
Case Studies
How Forti has helped EU founders incorporate and manage Irish companies.
Read Case Studies →

Form the Irish Company
Without the Bond Route.

Your EEA residence removes one formation step. The ownership, secretary, RBO, tax and cross-border VAT work still need to be organised correctly from the start. Forti handles the sequence — from name check to first Annual Return.

Start My EU Founder Formation
Free name review included Standard resident pricing Response within one business day
Director residence, tax residence, VAT, OSS, banking and home-country obligations depend on the people, countries and business model. Forti confirms the Irish scope after review. All fees exclude VAT at 23%.