The company structure, share split and registered officer details set the foundation for everything that follows. Forti prepares them correctly from the first conversation — then maps every deadline after filing.
This page covers EEA-resident founders. If your situation is different, the correct starting point matters.
Irish company formation requirements differ by where your directors are resident. Find the right route below.
FOR IRISH AND EU-RESIDENT FOUNDERS
Formation only, formation with first-year compliance, or the full first accounting year managed by Forti. All fees exclude VAT at 23%.
A formation package does not guarantee a bank account, tax registration or regulatory approval. External witnessing, legalisation and home-country advice quoted separately. View full pricing →
Decisions made before the A1 is filed affect the structure for years. These must be in place before the application is submitted.
| Requirement | Minimum position | What to decide before filing |
|---|---|---|
| Director | One individual aged 18+ | At least one director must be EEA-resident unless a valid exemption applies. Share split and voting rights should be agreed before — not after — incorporation. |
| Company secretary | One secretary | A single-director LTD must appoint a separate person or corporate secretary. They cannot be the same individual. |
| Shareholder | At least one member | Agree the ownership percentages, share classes and number of shares to be issued. Restructuring after filing adds cost and complexity. |
| Registered office | Physical address in Ireland | Must accept delivery of CRO and legal correspondence. Cannot be only a post-office box or virtual mail address. |
| Company activity | Activity and NACE code | Describe what the company will do and where the activity will be carried on. Affects Revenue registrations and first-year compliance. |
| Identity verification | PPSN or IPN for officers and owners | A person without an Irish PPSN may need Form VIF to obtain an IPN before CRO and RBO filings can proceed. |
Four elements — each one feeding directly into the next stage of the company's life.
Five stages — from the initial structure conversation to the first compliance milestone after filing.
These obligations arise from the date of incorporation, regardless of whether the company has started trading.
| Stage | Deadline | What must happen |
|---|---|---|
| RBO filing | Within five months of incorporation | File the beneficial ownership details and maintain the company's internal register. |
| First Annual Return | ARD is six months after incorporation | File Form B1 within 56 days. No financial statements are attached to this first return. |
| Corporation Tax | Within 30 days of starting to trade | Register the company with Revenue using the actual trading commencement date. |
| VAT and employer PAYE | When the relevant activity starts | Register before charging VAT where required and before the first salary payment. |
| Bookkeeping | From the first transaction | Record share funding, loans, invoices, costs, bank activity and director balances. |
| Second Annual Return | On the next ARD | Financial statements are normally required, subject to the statutory timing rules. |
A new company may qualify for Corporation Tax relief during the first five years of a qualifying trade that begins by 31 December 2026. The relief is not automatic and is limited by qualifying PRSI paid.
Everything the company needs in year one is available from Forti — each service connecting to the same company record.
Collected before the AML review and A1 filing begins. Most of this can be confirmed in an initial conversation.
Guides, FAQs and service pages for every stage of the Irish company journey.
The share structure, constitution, registered office and first filing dates should reflect how you plan to build the business — not be fixed later at additional cost.
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