UK Online Seller Forming an Irish Company for Ireland and EU Sales

Decide what the Irish company will actually do

Start with a flow diagram: who buys stock, who imports it, where it is stored, which company owns it, who is the merchant of record and which entity invoices the customer. An Irish company that genuinely buys, holds or sells goods in Ireland has a different operating pattern from a UK company that merely has an Irish registered-office address.

The CRO requires a new company's Form A1 to describe an intended activity in the State, including its nature and location. A professional registered office can receive statutory correspondence, but it should not be described as a warehouse or fulfilment centre unless that is true. If the business will sell into the EU without Irish operations, ask an adviser whether an Irish company is actually the right structure.

Map the route for stock moving from Great Britain

Revenue says goods imported into Ireland from Great Britain require an electronic customs import declaration. Depending on the shipment and product, customs duty, import VAT, excise, safety-and-security information, licences or other controls may apply. Agree in writing who is the importer of record and who instructs the customs agent or carrier before the first shipment leaves Great Britain.

An Irish LTD may need an EORI number for importing or exporting goods into or out of the EU. Revenue says an EU EORI is a common customs identifier across Member States. A UK EORI used for Great Britain is not automatically an EU EORI. Check the product's commodity code, customs value and origin evidence with a customs specialist rather than assuming UK dispatch makes a product UK-origin for duty purposes.

• Identify the selling entity and importer of record.
• Confirm where legal title to the goods passes.
• Arrange the relevant EORI, agent and customs-declaration process.
• Classify products and check duty, VAT, licences and origin documents.
• Budget for import charges and cash flow before customer sales.

Treat VAT registration as a separate workstream

CRO incorporation does not issue an Irish VAT number. Revenue's VAT-registration process is separate and depends on the business's real activities. An Irish company that imports stock, holds it in Ireland or sells to Irish and other EU customers needs advice on the correct registration and reporting position before its first invoices and shipments.

Do not assume that an Irish VAT number resolves UK VAT duties for sales still made by the UK entity, or that a UK VAT number covers stock held by the Irish company. Marketplace arrangements can alter who accounts for VAT in some transactions. Give your accountant the full goods and invoicing flow, including warehouses or fulfilment providers outside Ireland.

Understand when EU OSS helps, and when it does not

Revenue's Union One Stop Shop (OSS) can simplify declaration and payment of VAT on qualifying intra-Community distance sales of goods and certain services to EU consumers. For an Irish-established seller, it can provide a single electronic return for covered sales instead of separate registrations solely for those sales in every destination state.

OSS is not a general customs account, does not replace VAT on imports from Great Britain, and does not automatically cover all domestic sales or stock transfers. If inventory is held in another EU country, local VAT obligations may still arise. Review the current Revenue rules and the exact fulfilment setup before enrolling.

Keep Northern Ireland and Great Britain distinct

The rules for movements of goods involving Northern Ireland are not identical to those for goods entering Ireland from Great Britain. Revenue explains that Northern Ireland remains aligned with specified EU goods rules under the applicable arrangements, while movements from Great Britain involve customs obligations. A UK founder should map each supply route separately instead of using 'UK-to-Ireland' as one undifferentiated flow.

For mixed fulfilment, record whether stock starts in Great Britain, Northern Ireland, Ireland or another EU Member State and who owns it at each point. This can change the customs, VAT and evidence needed. Get current advice on product-specific rules, especially for food, medicines, excise goods or other regulated stock.

Form the company around the chosen operating model

A UK resident or UK company can generally own shares in an Irish LTD. The Irish company still needs its own directors, a secretary, registered office, constitution and Form A1 application. Since UK residence is outside the EEA, an Irish company with only UK-resident directors normally needs a prescribed Section 137 bond at incorporation unless another valid route applies.

Plan the company name, directors' identity details, share allocation and real Irish activity before filing. If a UK parent will own the Irish seller, document the corporate ownership chain and later complete the Irish company's beneficial-ownership record. Do not advertise an Irish fulfilment base or EU regulatory status until it actually exists.

A pre-launch checklist for UK ecommerce founders

First decide whether the UK company, Irish company or both will sell to customers. Then choose where stock will enter and be stored, and obtain cross-border VAT and customs advice. Form the Irish company once its officers, address and activity are clear. Complete tax and EORI registrations as applicable, prepare the banking and payment-provider file, and only then switch contracts, marketplace accounts and customer-facing legal details to the correct entity.

StartCompany.ie can assist with the Irish LTD formation and the non-resident bond route where needed. Formation is one part of a viable cross-border ecommerce operation; VAT, customs, product compliance, data protection and marketplace eligibility require their own review. Compare the current package inclusions and total payable price before ordering.

• Draw the UK-Ireland-EU goods and payments flow.
• Confirm importer, warehouse and merchant of record.
• Choose the Irish officers, address and bond route.
• Form the Irish LTD with truthful activity details.
• Arrange relevant tax, EORI, customs and OSS processes.
• Update contracts, invoices and marketplace details only after the entity is ready.