Business Trading Address

The Companies Act 1999 introduced a new requirement to identify the places in the State where the company will carry on business together with an obligation to nominate an address, whether in the State or not, where the central administration will be carried on. For most companies, each of these addresses will be the same.

The trading address is the address at which the proposed business is actually carried on. In many small to medium sized business concerns and company start ups, this is the same as the registered office address. There is a legislative requirement to state the trading address when applying for registration. The centre of administration of the business is the address at which the overall control of the company is exercised and at which the central administrative functions of the business are carried on.

The trading address of a company is the address at which the proposed business is actually carried out. This is the often same as the registered office address with many small to medium sized companies. There is a legislative requirement to state the trading address when applying for registration. The centre of administration of the business is the address at which the overall control of the company is exercised and at which the central administrative functions of the business is carried on.

A company will not be incorporated unless it appears to the Registrar of Companies that the company, when registered, will carry out an activity in the Republic of Ireland. Activity means 'any activity that a company may be lawfully formed to carry on and includes the holding, acquisition or disposal of property of whatsoever kind'.

Form A1 contains a declaration that one of the purposes for which the company is being formed is the carrying on of an activity in the State. The declaration contains the following particulars:

• The general nature of the activity and the appropriate NACE code classification The NACE code is the common basis for statistical classifications of economic activities within the European Union
• The places in the State where it is proposed to carry out the activity
• The place where the central administration of the company will normally be conducted

In the event a company is being incorporated to conduct two or more activities within the State, the particulars to be furnished on Form A1 relate to the principal activity.