Your Irish company is already incorporated, its first director bond is approaching expiry, and you need to decide what happens next. This is a renewal question, not another company formation application. The practical goal is to establish the company's next compliance route before the present arrangement ends.
Use this guide to organise the dates, documents and responsibilities with your secretary, adviser and bond provider. It separates legal requirements from suggested planning steps, and explains what to ask before paying for renewal. Guidance was checked on 10 October 2026; your actual bond, company circumstances and current CRO instructions remain essential.
What you are renewing, and what the bond does not do
Section 137 provides a bond exception to the EEA-resident-director requirement. Its statutory value is EUR25,000, covering the specified fines and penalties in that section. That is the bond's coverage amount, not the provider's premium or the price you pay. It is not general commercial insurance or blanket cover for every unpaid tax bill.
Keep the renewal project separate from normal business operations. It does not renew incorporation, appoint a director, file an annual return or establish immigration permission, bank-account eligibility or a particular tax outcome. Ask for separate advice where any of those matters is relevant, rather than treating a renewed bond as a complete compliance package.
Find the actual expiry date before choosing a route
Retrieve the issued bond and any subsequent endorsements, not just the original formation invoice. Write down its company name, company number where shown, reference, surety, commencement date and expiry wording. Have the provider explain any uncertainty about the precise end of cover. Do not calculate expiry solely from the anniversary of your purchase or the date a formation agent emailed you.
If a former adviser arranged it, request the complete document and delivery evidence early. Give one named person responsibility for resolving missing records, and record who can approve the next order. A shared reminder is useful, but someone must own the decision. Separate the bond date from the company's annual return date, accounting year-end and address-service renewal: they are different tasks.
Review director residence using facts, not a passport
Review who is actually serving as a director and where each person resides. The EEA comprises the EU states plus Iceland, Liechtenstein and Norway; the UK is outside it. An Irish or other EEA passport does not establish residence. An alternate director does not satisfy Section 137. A registered office or company secretary is not a substitute for a qualifying director.
If a director recently moved to Ireland, do not assume that an address update immediately resolves the question. Section 141 sets specific Irish-residence tests involving presence or a relevant tax election, including exceptions. Ask an adviser to assess the real facts and effective date. Keep the evidence supporting that assessment, rather than relying on an informal promise that someone now counts as resident.
Compare the three routes before the existing cover ends
Use this decision table to organise discussions, not to self-certify an exemption. Give your adviser the evidence behind the proposed route. If an alternative is still uncertain, ask how to preserve continuity while it is considered. Do not cancel or abandon the existing arrangement simply because a potentially cheaper option has been suggested.
| Possible route | Evidence to check | Do not rely only on |
|---|---|---|
| Renew the bond | Issued replacement and confirmed effective dates | A quote, order confirmation or paid invoice |
| Qualifying EEA-resident director | Actual appointment, residence assessment and records | A passport, borrowed address or proposed appointment |
| Section 140 exception | CRO certificate in force and the continuing basis for it | A Revenue enquiry or pending B67 application |
Build a renewal plan with time for corrections
As a practical precaution, start the review several weeks before expiry, or earlier if you are exploring an alternative or missing documents. This is a suggested planning buffer, not a statutory renewal notice period or a promised processing time. Ask the actual provider about its present requirements and lead time, including checks, approval, issuance and delivery.
Work backwards from the confirmed end of cover. Assign separate target dates for supplying information, approving terms, checking the draft, receiving the executed document and confirming delivery. Leave room to correct a company-name error or unanswered request. If the provider cannot give a usable plan, escalate promptly rather than waiting for a last-day reminder.
- Identify one company decision-maker and one person coordinating the provider.
- Record the current expiry and proposed next effective date in writing.
- Agree which documents must be supplied through a secure channel.
- Set a follow-up date for missing information and unresolved questions.
- Confirm who checks issuance and CRO delivery, not only payment.
Prepare a useful document pack for the renewal enquiry
Start with the current bond, company number, exact registered name and a concise list of current directors and their residence circumstances. Mention any name change, recent officer change or intended restructuring. Let the provider specify its full checklist; requirements can depend on the surety and the case. Do not assume that an old formation file is complete or still accurate.
Check whether the person dealing with renewal has authority to instruct the provider. Keep a dated list of documents sent and outstanding. Ask for a secure upload route before supplying passports or sensitive identification. A public contact form should contain a brief enquiry, company reference and expiry date, not passwords, payment-card details or an indiscriminate bundle of personal records.
Compare renewal quotes by total payable and responsibilities
Request a written quote showing the total payable, period covered, provider responsibilities and any separately charged work. Ask whether the arrangement includes preparation, required execution, delivery and confirmation, or only sourcing the bond. Check the terms applying after issuance and what happens if information needs correction. Compare equivalent scopes rather than choosing the smallest headline number.
A two-year bond term does not establish that the service renews automatically. Ask whether further instructions and a new payment are needed at the next renewal, and who sends reminders. If you are changing providers, clarify how they will review the old document and proposed commencement. Do not assume that an existing incorporation package includes every future renewal or that switching agents removes the need to verify dates.
Issue and deliver the renewal for an existing company
The CRO requires the prescribed bond form, with a minimum validity of two years and an eligible surety. Its officer guidance directs renewals for already incorporated companies to the ALIST / Bonding Section, rather than the new-company A1 destination. Follow the current official delivery and execution instructions with your provider; check them again before dispatch.
Ask who will review the executed document, who will deliver it and what evidence you will receive. Retain the final copy and delivery record together. Do not file another incorporation application merely to renew an existing company's bond. If dates, company particulars or execution appear wrong, obtain correction and advice promptly instead of treating a draft or a receipt as the finished arrangement.
Coordinate any director change as a separate filing
Section 149 generally requires notification of officer or registered-particular changes within 14 days. CRO guidance identifies Form B10 for director changes and explains the bond or certificate issue where a departing director leaves no EEA-resident director. Handle the appointment or departure, company records and residence review together; renewing a bond is not the officer notification itself.
A new director is taking a real statutory role, not lending a name to a form. Discuss responsibilities and authority before making an appointment. If an existing director plans to resign or relocate, flag it when requesting advice rather than waiting for renewal season. The timing of a change can matter even while the current bond has time remaining.
Considering Section 140? Distinguish evidence from the certificate
Section 140 concerns a real and continuous link with Irish economic activity. The statutory alternatives include management from an established Irish place of business, trading in Ireland and specified group relationships. A registered address alone does not establish entitlement. The exception depends on a CRO certificate in force, not simply your belief that the business qualifies.
CRO guidance identifies Form B67. Section 140 provides for a supporting Revenue statement given within the two months before the application. Revenue's statement and the Registrar's certificate are different documents. The certificate can be revoked if the link ceases. Discuss evidence and timing with an adviser, and plan continuity if the certificate is not in force before bond expiry.
A fictional example: an exemption application still pending
Suppose an overseas-owned consultancy's issued bond ends on 30 November. In September, the director begins reviewing whether its developing Irish operations justify a Section 140 application. The adviser asks for evidence, but no certificate is in force when the company reviews its position again in October. The sensible planning question is what arrangement will be effective when existing cover ends, not whether someone has started an application.
The director requests a renewal assessment and asks the adviser to coordinate the two projects. The provider is asked to confirm the required commencement against the existing wording, not to guess from the payment date. A responsible person tracks the outstanding information and final document. This illustration is not a guaranteed timetable or an instruction to buy unnecessary cover; it shows why a pending alternative needs a contingency plan.
If the bond has already expired, escalate rather than backdate
Contact the provider and a qualified company-law adviser promptly. Establish the real expiry, whether another qualifying arrangement was actually effective, and what corrective steps are now available. Section 137 makes non-compliance an offence; do not assume an informal grace period. Give the adviser an accurate timeline, including director changes and any pending certificate application.
Do not alter an old document or assume a newly purchased bond retrospectively cures a past gap. Ask for advice on the company's specific position and preserve the correspondence. Avoid casually suspending or winding up the company as a substitute for understanding the problem. The urgent task is to clarify the facts and obtain a lawful response, not to produce a reassuring but unsupported date on a checklist.
Close the renewal task only when the evidence is complete
Keep the issued replacement, verified dates, delivery evidence and provider correspondence in the company's compliance file. Record who checked the document and what remains outstanding. If a different route was used, keep the supporting appointment or certificate evidence instead. Set the next review reminder immediately, with a backup person able to access the records if the usual contact leaves.
Review again when important circumstances change, not only when the next calendar alert arrives. Your accountant or secretary may coordinate parts of the process, but agree the scope explicitly. Continue managing annual returns, records and other obligations separately. This modest close-out checklist makes the next review easier and avoids the recurring problem of knowing that something was paid for but being unable to locate what was issued.
Request help with the company's actual renewal position
StartCompany.ie provides non-EEA resident director bond support through authorised partners. Use the service page to review the current offering and request a quote, stating that your company already exists and giving its bond expiry date. Ask the team to confirm renewal availability, documents, total payable and delivery responsibilities for your case before proceeding.
Buying or enquiring about a service does not itself put a bond in force. Keep the current document available for review and flag an imminent or past expiry immediately. For a disputed residence position, an expired arrangement or a Section 140 application, obtain the appropriate professional advice alongside any administrative support.
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Official information and next steps
Checked on 10 October 2026 against the following official sources. The planning checklists and fictional example are practical suggestions, not prescribed notice periods, legal advice or processing guarantees.