Company Regulations Ireland

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Company Compliance Requirements

Your company is obliged under a number of provisions to do certain things when required by notice from both the Companies Registration Office and the Revenue Commissioners.

Compliance requirements for your limited company after incorporation include:

Annual Return - Your company must every calendar year submit and file an annual return. Your company will be assigned an annual return date (ARD) which is exactly 6 months after the date of incorporation. Your first annual return is filed within 28 days of the ARD with the Registrar of Companies. You second and subsequent annual returns must be filed together with abridged accounts.

Annual General Meeting - Within 18 months of your company's incorporation you must hold an Annual General Meeting, thereafter you must hold an AGM annually. No more than 15 months should elapse between each meeting. The only exception to the requirement to hold an AGM is in the case of a single member private limited company, where the sole member may decide to dispense with the holding of an AGM.

Corporation Tax Return - This tax return must be submitted every year to the Revenue Commissioners.

VAT Return - If your company is registered in Ireland for VAT a return must be made every four months following the VAT periods ended April, August and December.

Audited Accounts- When your company turnover meets the required threshold you must file audited accounts for your company.

Maintain Statutory Registers - Including the Register of Members, Register of Directors and Secretary

Compliance consequences

Failure to submit your annual return on time (within 28 days of your annual return due date) will result in substantial late penalty fees and possible strike-off proceedings, as well as the loss of any audit exemption for 2 years.

Irish Company Order Irish Company Namecheck
Ireland Key Points
  • Only 2 to 3 days to incorporate.
  • Directors can be of any EU nationality.
  • Only 1 shareholder required.
  • 100% overseas shareholders allowed.
  • Equal treatment for domestic and foreign shareholders.
  • No obligation requiring Irish participation in the management of your company.
  • Share Capital requirement is only €100.
  • Exemption for 3 years from Corporation Tax if your taxable profits are less than €320,000.
  • Low Corporation Tax of 12.5%.
  • We are members of the Irish Companies Registration Office electronic filing scheme.
  • We provide you with full expert assistance throughout every step of the company formation process.