Company Letterheads

The following particulars must be shown on all business letters:

• The full name of the Company (note that the only permissible abbreviations are 'Ltd' for Limited, 'Teo' for Teoranta, etc).
• The names and any former names of the directors and their nationality if not Irish.

Whereas there is no legal obligation for the directors' names to be pre-printed on company stationery, directors information must appear in a legible format. There are no rules as the format, font or size of the text.

Technological solutions are available for companies to add or amend directors information to letterheads. When printing letters, use may be made of the footer available in electronic word processing programmes. Directors information can be placed in the footer, where they will then be printed when the letter is printed. Other alternatives are available should you choose.

The following additional particulars must be shown on letters and order forms:

• The place of registration e.g. Registered in Dublin, Ireland
• The registered number from the certificate of incorporation
• The address of the Registered Office (where this is already shown, the fact that it is the registered office must be indicated)

If the share capital of a company is mentioned on business letters and order forms, the reference must be to paid up share capital.

If a company carries on business under a business name, the name of the proprietor of the business name i.e. the name of the company must be shown on all business letters. The business name should of course be registered in the CRO.

Every company is required to paint or affix, and keep painted or affixed, its name on the outside of every office or place in which its business is carried on, in a conspicuous position, in letters which are easy to read.

The company name, in legible characters, must be shown in all notices and other official publications of the company, and in all bills of exchange, promissory notes, endorsements, cheque's and orders for money or goods purporting to be signed by or on behalf of the company and on all invoices, receipts and letters of credit of the company.

The above publication and disclosure requirements apply to all Irish registered companies, irrespective of whether they are carrying on business under a business name. The fact that a company may be carrying on business under a business name does not exempt it from any of the above requirements.