The people you need
- At least one director, aged 18 or over.
- A company secretary. If there is only one director, the secretary must be someone else.
- At least one director resident in the EEA, or a section 137 bond or section 140 certificate instead.
- At least one shareholder.
The steps, in order
| Step | With | When |
|---|---|---|
| Choose a name and agree the constitution | CRO | Before incorporation |
| Register the company online | CORE, the CRO’s filing system | Day one |
| Register for corporation tax, and VAT and payroll where needed | Revenue | Once incorporated, before trading |
| Register the beneficial owners | CRO beneficial ownership register | Within five months of incorporation |
| Set up bookkeeping and a business bank account | Your accountant and bank | Before the first transaction |
Registration itself is done online through CORE, the Companies Registration Office’s filing system, where the company’s details, officers, shareholders and constitution are submitted together. The CRO then issues the certificate of incorporation and the company number used on every later filing.
Beneficial ownership
Anyone who owns or controls 25% or more of the company, directly or indirectly, is generally a beneficial owner. The filing is made online, there is no fee, and later changes must be notified within 14 days. Failing to file is an offence.
Your first-year dates
The first CT1 follows the end of the first accounting period. The company’s first Annual Return Date is six months after incorporation, and that first B1 is filed within 56 days of it, without financial statements. A company that has just started trading may not need to pay preliminary tax in its first period if its liability is small.
We can form the company, handle the Revenue and beneficial ownership registrations in the right order, and put every first-year date in one calendar.
Frequently Asked Questions
Where do you register a new company in Ireland?
Online through CORE, the Companies Registration Office’s filing system. The CRO then issues the certificate of incorporation and company number.
Can an Irish limited company have one director?
Yes, a private company limited by shares can have a single director, but it must then have a separate person as company secretary.
When must beneficial owners be registered?
Within five months of incorporation, and changes within 14 days.
Do I need an EEA-resident director?
At least one director must be resident in the EEA, unless the company holds a section 137 bond or a section 140 certificate.
When is the first annual return due?
The first Annual Return Date is six months after incorporation, and the B1 is due within 56 days of it. Financial statements are not needed with the first return.
Sources (4)Checked 29 October 2026
This guide is general information, not advice for your situation. Rules change, so check the official sources or talk to us before acting on it.