An online course or coaching business can start as a one-person operation and quickly become a company with recurring payments, contractors, customer data, intellectual property and cross-border VAT obligations. Choosing an Irish LTD is useful when it will be the genuine seller and operator of the course business, not merely a name on a checkout page.
This guide covers the formation and the commercial work that should follow it. It distinguishes automated digital education from live teaching and coaching because the VAT, consumer and contract analysis can differ.
Define what the company is selling
A self-paced video library, an automatically marked online workbook, a live group class and one-to-one coaching are not necessarily the same supply. Record whether the customer receives automated content, live human teaching, access to a platform, downloadable material, a community or a combination. The description affects VAT, customer terms, refunds, content rights and the evidence a payment provider may request.
Choose the legal seller before launching the checkout. If a founder already owns the brand, course recordings or mailing list personally, an Irish LTD does not automatically acquire them. Decide whether the company will own or license each asset and use written assignments or licences where needed.
Form the Irish LTD around the real business
An Irish LTD needs an acceptable name, Form A1, constitution, registered office, directors, secretary, subscribers and shares. The CRO also requires an intended activity in the State. A professional registered office can receive official notices, but it is not evidence of a studio, classroom, employee or Irish management team. Describe the actual education or coaching activity and where it will be carried on.
A one-director LTD needs a separate secretary. A non-EEA founder should check whether a qualifying EEA-resident director or Section 137 bond route is required. After incorporation, complete the RBO filing, arrange bookkeeping and set a calendar for the first annual return.
Classify the course for VAT
Revenue's guidance says an electronically supplied service is delivered over the internet, heavily dependent on technology and essentially automated with minimal human intervention. Automated distance teaching can fall within this analysis, while internet use as a tool for live communication may not be treated the same way. Education or vocational-training exemptions can also require a detailed review of the provider and course.
For B2B customers, the normal place-of-supply rule may apply, subject to exceptions. For qualifying B2C electronic services supplied across the EU, customer-location VAT and OSS can become relevant. Do not assume every online course is VAT exempt or that every foreign customer is outside Irish VAT. Have an adviser classify the actual offer before publishing prices.
Write customer terms that match the product
The checkout should explain the legal seller, price, VAT treatment where applicable, access period, renewal, cancellation, refunds, course schedule, support, technical requirements and what the customer receives. If a customer gets immediate digital access, consumer cancellation and digital-content rules need to be considered before the access button is designed. Live coaching may have different cancellation and rescheduling terms.
Do not promise accreditation, employment outcomes, regulated advice or a guaranteed income unless the company can substantiate the claim and has the required status. Separate educational information from legal, medical, financial or other regulated advice. Keep versioned terms and evidence for claims used in advertising.
Protect content and customer data
Identify who owns recorded lessons, slides, worksheets, photographs, music, trademarks, platform code and contractor work. Use written agreements with presenters, editors, designers and coaches. Set a licence for customers that permits personal use while protecting the company's copyright and confidential material. A watermark or login is not a substitute for a rights agreement.
Course platforms collect names, emails, payment information, progress data, recordings and sometimes health or professional information. The Data Protection Commission explains that GDPR can apply where processing is connected with an establishment in the EEA. Publish a privacy notice, choose processors carefully, limit retention and document how marketing consent and unsubscribe requests work.
Build payments, support and records before launch
Payment providers can request incorporation documents, beneficial-owner identification, website terms, refund policy, product previews and evidence that the course is delivered as described. Keep the provider account, invoice legal name, privacy notice and customer terms aligned. Record refunds, chargebacks, VAT evidence, advertising costs and contractor invoices in the bookkeeping system.
StartCompany.ie can help form the Irish LTD and compare current packages. VAT, consumer terms, IP and GDPR require separate advice. Compare the live formation package scope and total payable amount, then launch only after the legal seller and customer journey are consistent.
- Define the course, coaching and platform components.
- Confirm who owns each content and brand asset.
- Form the LTD with accurate activity and ownership details.
- Classify B2B, B2C, live and automated supplies for VAT.
- Publish terms, privacy information and refund controls.
- Prepare payment-provider and bookkeeping evidence.
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Official information and next steps
General information only, not tax, VAT, consumer, copyright, GDPR or regulated-profession advice. Course classification and customer rights depend on the actual product and delivery. Obtain advice before launch.