You can own and operate an Irish company from outside Ireland. If no director lives in the EEA, the company needs a Section 137 bond before incorporation. Forti coordinates the bond, formation, RBO filing and identity process.
Review your preferred name before you commit to branding, domains or customer documents. Available names can be reserved before the bond and A1 are filed.
FOR NON-EEA FOUNDERS — SECTION 137 BOND INCLUDED
International founders forming Irish companies from the UK, US, Asia, the Middle East, Africa or anywhere else outside the EEA.
FOR NON-EEA FOUNDERS — SECTION 137 BOND INCLUDED
These requirements apply to every Irish LTD regardless of where the owners are based. International founders need to address each one before the A1 is filed.
| Requirement | Minimum position | What an international founder should know |
|---|---|---|
| Director | At least one individual aged 18 or over | At least one director must be EEA-resident unless the company has a Section 137 bond or a qualifying Section 140 certificate. |
| Company secretary | One secretary | A single-director LTD must appoint a separate person or corporate secretary. The director cannot also hold this role. |
| Shareholder | At least one shareholder | A non-resident can own all the shares. Shareholder residence does not replace the director-residence rule. |
| Registered office | A physical address in Ireland | The address receives CRO and legal correspondence. It cannot be only a post-office box. |
| Company name and constitution | CRO-approved name and LTD constitution | The activity, share capital and ownership details must be agreed before the A1 is filed. |
| Verified identity | PPSN or IPN for relevant officers | A person without a PPSN uses Form VIF to obtain an Identified Person Number for CRO and RBO filings. |
Irish company law normally requires at least one director to be resident in the EEA. The Section 137 bond allows the company to incorporate without that resident director.
A director or beneficial owner without an Irish PPSN uses Form VIF (formerly BEN2) to obtain an Identified Person Number. The IPN is then used for relevant CRO and RBO filings.
These addresses serve different purposes. Using the right address in the right place avoids returned filings and Revenue follow-up questions.
The Section 137 bond route is available to founders from any country, but the context differs for UK and US founders specifically.
A company incorporated in Ireland is generally treated as Irish tax resident unless a double-taxation treaty treats it as resident in another country. The Section 137 bond does not decide tax residence.
Non-resident formation is usually measured in weeks rather than days because the bond, identity witnessing and AML documents must be completed first.
Incorporation is the beginning. These obligations follow and must be addressed in the correct sequence.
| Stage | Timing | What needs to happen |
|---|---|---|
| RBO filing | Within five months of incorporation | File the current beneficial ownership details and maintain the internal register. |
| First Annual Return | Six months after incorporation | File Form B1. The first return does not include financial statements. |
| Corporation Tax | Within 30 days of starting to trade | Register the company with Revenue using the real trading commencement date. |
| VAT and PAYE | When the relevant activity begins | Register before charging VAT where required and before the first employee or director salary. |
| Bookkeeping | From the first transaction | Keep invoices, bank activity, expenses, loans and share funding fully recorded. |
| Year-end compliance | After the first financial period | Prepare financial statements, CT1 and the full annual return in the correct sequence. |
Company formation does not guarantee approval for an Irish bank or payment account. Each institution applies its own customer checks, risk rules and evidence requirements.
Collected before the AML review and A1 filing begins. Most of this can be confirmed in an initial conversation with Forti.
Every question Forti is asked by founders forming Irish companies from outside the EEA.
Everything you need to form and manage your Irish company from outside the EEA.
The company, bond, identity, address and compliance steps are connected. Forti coordinates the sequence so the structure filed with the CRO matches the way you plan to operate.
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