SCHEDULE 1
Service Descriptions and Service-Specific Terms
Version 1. Created January 12, 2026. This Schedule sets out service descriptions, inclusions, exclusions and service-specific terms only and must be read together with Clause 5 (Description of Services) of the Master Agreement. In the event of any inconsistency between this Schedule and the Master Agreement, the Master Agreement shall prevail unless expressly stated otherwise in a specific Service Schedule or Engagement Letter. This Schedule does not amend, limit or replace any provisions relating to fees, payment terms, liability, AML/CTF compliance, data protection, suspension or termination, which are governed exclusively by the Master Agreement. The Services are grouped below by category and package type for ease of reference. Each Service applies automatically once ordered, requested, used or paid for by the Client, unless expressly stated otherwise.A. Packages for Residents of Ireland
A1. BASIC Package for Irish Residents (“BASIC Package”) – Administrative assistance with the incorporation of an Irish private company limited by shares under the Companies Act 2014. The BASIC Package includes the following Services only:- Preliminary company name availability check with the Companies Registration Office (CRO);
- Preparation and submission of incorporation documentation to the CRO;
- Payment of the applicable CRO incorporation fee;
- Provision of standard post-incorporation statutory documents in digital format, including: Certificate of Incorporation; Company Constitution; Share Certificate(s); Minutes of the first board meeting; Statutory registers; CRO company printout;
- All Services included in the BASIC Package;
- Registration of the company for Corporation Tax with the Revenue Commissioners;
- Initial filing of beneficial ownership details with the Register of Beneficial Ownership (RBO).
- Administrative assistance with the incorporation of an Irish private company limited by shares, together with full initial compliance filings.
- All Services included in the OPTIMAL START Package;
- Preparation and filing of the company’s first annual return (B1) with the CRO.
B. Packages for EEA Residents (Non-Irish)
B1. START-UP Package for EEA Residents (“EEA START-UP Package”)- Administrative assistance with the incorporation of an Irish private company limited by shares, together with essential ongoing statutory services for an initial fixed term.
- Preparation and submission of incorporation documentation to the CRO;
- Provision of standard post-incorporation statutory documents;
- Company secretary service for the initial term stated in the invoice;
- Registered office address for the initial term stated in the invoice;
- Assistance with obtaining an Identified Person Number (IPN) for one director;
- Initial filing with the Register of Beneficial Ownership (RBO);
- preparation of the first annual return (B1).
- Administrative assistance with the incorporation of an Irish private company limited by shares, together with full initial tax and compliance registrations.
- All Services included in the EEA START-UP Package;
- Registration of the company for Corporation Tax with the Revenue Commissioners;
- Assistance with PPS number registration where required;
- Assistance with Income Tax registration for directors exceeding applicable ownership thresholds;
- Preparation of the first annual return (B1).
- Packages for Non-EEA Residents
- Administrative assistance with the incorporation of an Irish private company limited by shares, together with nominee and statutory services required for non-EEA structures.
- Preparation and submission of incorporation documentation to the CRO;
- Provision of standard post-incorporation statutory documents;
- Provision of a non-executive Irish resident nominee director for the initial term stated in the invoice;
- Company secretary service for the initial term stated in the invoice;
- Registered office address for the initial term stated in the invoice;
- Assistance with obtaining an Identified Person Number (IPN) for one director;
- Initial filing with the Register of Beneficial Ownership (RBO);
- Preparation of the first annual return (B1).
- Administrative assistance with the incorporation of an Irish private company limited by shares, together with nominee services and full initial tax and compliance registrations.
- All Services included in the PRIME Package;
- Registration of the company for Corporation Tax with the Revenue Commissioners;
- Assistance with PPS number registration where required;
- Assistance with Income Tax registration for directors exceeding applicable ownership thresholds;
- Preparation of the first annual return (B1).
- Company Formation Services D1. Business Name Registration
- Administrative assistance with the registration of a business name with the Companies Registration Office (CRO), including preparation and filing of the relevant CRO application based on information provided by the Client.
- review of the proposed business name details for filing purposes;
- submission of the business name registration application to the CRO;
- confirmation of filing and delivery of the CRO output available for the registration;
- basic name check on CRO records prior to filing (indicative only).
- Administrative assistance with the transfer of ownership of an existing Irish company with an active VAT registration, including preparation of CRO and RBO updates required to reflect the change of ownership and officers, and coordination of required Revenue notifications based on information provided by the Client.
- preparation of share transfer documentation and director/officer changes;
- preparation and filing of relevant CRO forms required for the change of ownership/officers;
- preparation and filing of the RBO update to reflect the updated beneficial ownership;
- assistance with IPN applications (where required) for new directors and/or beneficial owners for CRO filing purposes;
- preparation of Revenue notifications to align the company’s tax registrations with the updated ownership and governance information (including VAT registration details, where applicable);
- company name change and NACE (activity) update upon request (where ordered as part of the engagement).
- Administrative assistance with voluntary strike-off of an Irish company in accordance with the Companies Act 2014, including preparation and submission of the relevant CRO filings and supporting documents based on information provided by the Client.
- preparation and filing of the CRO strike-off application and accompanying documents;
- request for a letter of no objection from the Revenue Commissioners (where applicable to the selected strike-off process);
- preparation of the required public notice for publication in a newspaper (where applicable) and coordination of publication based on Client approvals;
- preparation of standard supporting documents typically required for a voluntary strike-off submission.
- A preliminary check of a proposed company name against CRO records prior to incorporation or name reservation.
- search of CRO records for identical or closely similar names;
- confirmation as to whether the proposed name appears available based on the search carried out (indicative only).
- Administrative assistance with reserving a proposed company name with the CRO in accordance with the Companies Act 2014.
- submission of a CRO name reservation application;
- confirmation of CRO response and reservation outcome;
- delivery of the CRO reservation output available for the reservation.
- Administrative assistance with applying for an Identified Person Number (IPN) for CRO filing purposes for individuals who do not have a PPS number, including guidance on completion of the Verification of Identity Form (VIF) and submission to the CRO.
- review for completeness for filing purposes only.
- provision of the Verification of Identity Form (VIF) form and instructions for completion;
- coordination of submission of the completed Verification of Identity Form (VIF) to the CRO;
- confirmation of IPN issuance (once notified by the CRO).
- Administrative assistance with restoration of a company that has been struck off, including preparation of CRO filings required for administrative restoration where applicable.
- administrative assessment, based on publicly available information and information provided by the Client, of the applicable restoration route (administrative restoration or court restoration);
- preparation and submission of CRO filings for administrative restoration where applicable;
- coordination of supporting documentation required for the restoration filing.
- Administrative assistance with the transfer of ownership of a dormant Irish company without VAT registration, including preparation of CRO and RBO updates required to reflect the change of ownership and officers.
- preparation of share transfer documentation and director/officer changes;
- preparation and filing of relevant CRO forms;
- preparation and filing of the RBO update;
- assistance with IPN applications (where required) for CRO filing purposes;
- Revenue notifications to align tax registrations with the updated ownership/governance information (where applicable).
- Provision of company secretary services for an Irish private limited company for the term stated in the invoice, including routine CRO filings as instructed and maintenance of statutory registers maintained by the company secretary.
- acting as company secretary as recorded on CRO;
- maintenance of standard statutory registers and minute book records held by the secretary;
- preparation and filing of routine CRO filings expressly instructed by the Client and within the agreed scope.
- Provision of an Irish registered office address for the Company for statutory purposes, including receipt and handling of official correspondence addressed to the Company at that address, for the term stated in the invoice.
- provision of the registered office address for CRO purposes and for inclusion in the Company’s public register details;
- receipt of official and statutory correspondence addressed to the Company at the registered office, including correspondence from the CRO, Revenue and other Irish public bodies;
- logging of received correspondence and notification to the Client using the Client’s last notified email address;
- scanning and electronic forwarding of standard items of official correspondence, unless the item cannot be scanned due to its nature (for example, original instruments or items requiring wet-ink handling);
- secure storage of received correspondence for a reasonable period to enable collection or forwarding;
- basic administrative support in relation to registered office mail, limited to handling, notifying and forwarding as set out above.
- This Service is limited to the Company’s registered office function and does not include provision of an operational business address, office space, or staff presence.
- The registered office address must not be used for marketing materials, public-facing “trading address” use, or representations of “premises” unless expressly agreed in writing.
- The Client remains responsible for ensuring that the Company’s contact email and contact person details are accurate and kept up to date.
- If physical forwarding or courier delivery is requested, it is treated as a Disbursement and/or an additional Service and charged accordingly.
- Where a third party requires “proof of address” or utility documentation, this is not included unless expressly ordered under a separate service.
- Provision of a non-executive nominee director to be appointed as a director of the Company, strictly on the basis set out in the applicable Engagement Letter and nominee documentation, for the term stated in the invoice.
- identification and appointment of a suitable nominee director for the Company, subject to completion of AML/KYC and acceptance by the nominee;
- preparation and filing of CRO forms required to effect the appointment and, where applicable, resignation of outgoing directors;
- inclusion of the nominee director as a company officer on CRO records for the agreed term;
- signing of company documents strictly where required for the agreed purpose and within the nominee director’s permitted role, as set out in the Engagement Letter;
- handling of nominee-related instructions through Chern & Co Ltd as the single point of contact, including request intake, screening, and coordination.
- The nominee director acts in a non-executive capacity and does not manage the Company’s day-to-day business.
- The nominee director does not provide legal, tax, financial, investment, immigration or regulatory advice.
- The nominee director will not be appointed as a bank account signatory, will not control Company funds, and will not operate the Company’s banking or payment accounts, unless expressly agreed in writing as a separate, specific service with additional conditions.
- The Client must provide clear written instructions and all supporting documentation required for any nominee action.
- The nominee director may refuse to sign or participate in any action that is inconsistent with Irish law, AML/CTF requirements, sanctions compliance, or the agreed limitations of the nominee role.
- All nominee-related actions not expressly included in the ordered scope are treated as additional Services and charged separately in accordance with the Master Agreement.
- Provision of a nominee shareholder arrangement whereby a nominee holds shares in the Company on trust or under nominee documentation for the benefit of the beneficial owner, strictly in accordance with the applicable Engagement Letter and nominee documentation, for the term stated in the invoice.
- appointment of a nominee shareholder as the registered holder of the relevant shares, subject to completion of AML/KYC and acceptance by the nominee;
- preparation of standard nominee documentation governing the holding of shares, transfer instructions and protections, as applicable to the arrangement;
- preparation and filing of CRO and RBO updates required to reflect the legal and beneficial ownership position as required by law;
- administrative coordination of share transfer documentation and Company records updates to implement the nominee holding.
- The Client acknowledges that beneficial ownership disclosure obligations apply under Irish and EU law and that nominee arrangements do not remove statutory reporting obligations.
- The nominee shareholder acts only in accordance with the nominee documentation and does not exercise independent discretion over the shares.
- Any voting, dividend, transfer, pledge, or disposal action involving the nominee-held shares requires written instructions and documentary support as specified in the nominee documentation.
- The nominee shareholder may refuse to execute any instruction that is inconsistent with Irish law, AML/CTF and sanctions obligations, or the nominee documentation.
- All actions outside the expressly included scope (for example, urgent filings, third-party verifications, bank or platform confirmations, notarisation, apostilles, or courier handling) are additional Services and/or Disbursements.
- Administrative assistance with obtaining a Verified Identity Number (VIN) for a non-resident director of an Irish company for Companies Registration Office (CRO) filing purposes.
- guidance on CRO identity verification requirements applicable to non-resident directors;
- assistance with preparation and submission of the Verification of Identity Form (Form VIF);
- coordination of submission via the CRO CORE system;
- confirmation to the Client upon issuance of the VIN by the CRO.
- E. Filing & Compliance
- Administrative assistance with the preparation and filing of a company’s Annual Return (Form B1) with the Companies Registration Office (CRO), excluding preparation of financial statements unless separately agreed.
- preparation of the B1 Annual Return based on information provided by the Client;
- coordination of execution and statutory confirmations;
- electronic submission of the B1 Annual Return to the CRO;
- confirmation of filing status following submission.
- Administrative assistance with updating statutory company information with the Companies Registration Office (CRO) and the Register of Beneficial Ownership (RBO).
- preparation and filing of CRO forms reflecting changes to company particulars as instructed;
- preparation and filing of RBO updates relating to beneficial ownership;
- coordination of submissions based on Client-provided information and approvals;
- confirmation of acceptance by the CRO and/or RBO.
- Preparation of financial statements for second and subsequent annual return filings in compliance with applicable Irish accounting and company law requirements.
- preparation of financial statements based on information and records provided by the Client;
- alignment of financial statements with CRO filing requirements;
- delivery of completed financial statements for inclusion with the B1 Annual Return;
- liaison with auditors where audited financial statements are required (audit services excluded unless separately engaged).
- Administrative assistance with the transfer of shares in an Irish company and related statutory updates.
- preparation of share transfer documentation and updated share certificates;
- preparation of board and shareholder resolutions approving the share transfer;
- updating of statutory registers to reflect the new shareholding;
- preparation and filing of RBO updates following the transfer;
- preparation of CRO updates, to be reflected in the next Annual Return where applicable;
- coordination of AML/KYC procedures for new shareholders or beneficial owners, where required.
- Additional
- Administrative assistance with obtaining a company pliers seal for an Irish company in accordance with the Companies Act 2014.
- coordination of ordering a company pliers seal bearing the registered company name;
- verification of company details required for seal production;
- arrangement of delivery of the seal to the Client or designated address.
- Administrative assistance with arranging a Section 137 Non-EEA Resident Director Bond as an alternative to appointing an EEA-resident director, where permitted by Irish law.
- coordination with approved bond providers for issuance of a Section 137 bond;
- collection and review of required information and documentation from the Client;
- assistance with submission of bond details for CRO compliance purposes;
- confirmation to the Client once the bond has been issued and accepted for filing purposes.
- Tax Registration with Revenue
- Administrative assistance with the registration of an Irish company for Corporation Tax with the Office of the Revenue Commissioners.
- Review of the company’s activity for Corporation Tax registration purposes;
- Preparation of the Corporation Tax registration application;
- Submission of the registration via Revenue Online Service (ROS), where applicable;
- Liaison with Revenue in respect of routine follow-up queries related to the registration.
- Administrative assistance with registering an Irish company as an employer for PAYE with the Office of the Revenue Commissioners.
- Preparation of the employer tax registration application;
- Submission of the PAYE registration via Revenue Online Service (ROS), where applicable;
- Liaison with Revenue in respect of routine follow-up queries related to the registration.
- Administrative assistance with obtaining an Irish Economic Operators Registration and Identification (EORI) number.
- Preparation of the EORI registration application;
- Submission of the application to the competent Irish authority;
- Liaison with the authority in respect of routine follow-up queries related to the registration.
- Administrative assistance with applying for a Personal Public Service Number (PPSN) in Ireland.
- Guidance on documentation requirements for PPSN application;
- Preparation of the PPSN application documentation;
- Assistance with submission of the application, where applicable.
- Administrative assistance with registering a business for Relevant Contracts Tax (RCT) with the Office of the Revenue Commissioners.
- Preparation of the RCT registration application;
- Submission of the RCT registration via Revenue Online Service (ROS), where applicable;
- Liaison with Revenue in respect of routine follow-up queries related to the registration.
- Administrative assistance with registering an individual as a sole trader for Income Tax purposes in Ireland.
- Review of the individual’s activity for Income Tax registration purposes;
- Preparation of the Income Tax registration application;
- Submission of the registration via the relevant Revenue channel.
- Administrative assistance with registering a business for Value Added Tax (VAT) in Ireland.
- Review of VAT registration requirements based on the business activity;
- Preparation of the VAT registration application and supporting information;
- Submission of the VAT registration via Revenue Online Service (ROS), where applicable;
- Liaison with Revenue in respect of routine follow-up queries related to the registration.
- Administrative assistance with VAT registration in selected EU Member States and the United Kingdom.
- Review of VAT registration requirements in the relevant jurisdiction;
- Preparation of the VAT registration application and supporting documentation;
- Coordination of submission through the relevant local authority or fiscal representative, where required.
- Trademarks
- Administrative assistance with filing an application for registration of a European Union Trade Mark (EUTM) with the European Union Intellectual Property Office (EUIPO).
- Review of the trademark details provided by the client for filing purposes;
- Preparation of the EU trademark application;
- Filing of the trademark application with EUIPO in the selected classes;
- Communication with EUIPO in respect of routine procedural correspondence related to the application.
- Administrative assistance with filing an application for trademark registration with the UK Intellectual Property Office (UKIPO).
- Review of the trademark details provided by the client for filing purposes;
- Preparation of the UK trademark application;
- Filing of the trademark application with UKIPO in the selected classes;
- Communication with UKIPO in respect of routine procedural correspondence related to the application.
- Administrative assistance with filing an application for trademark registration with the United States Patent and Trademark Office (USPTO).
- Review of the trademark details provided by the client for filing purposes;
- Preparation of the US trademark application;
- Filing of the trademark application with USPTO in the selected classes;
- Coordination with a US-based representative, where required;
- Communication with USPTO in respect of routine procedural correspondence related to the application.
- Bank and Payment System Business Account Opening
- Account approval is at the sole discretion of the relevant bank, electronic money institution or payment service provider.
- Chern & Co Ltd does not guarantee the opening, maintenance or continued availability of any bank or payment account.
- Any decision to approve, reject, suspend or close an account is made solely by the relevant financial institution or platform.
- Administrative assistance with preparing and coordinating the application for opening a business bank account with an Irish-regulated bank.
- Review of the company structure and activity for banking suitability;
- Preparation of standard account opening documentation;
- Coordination of the application process with the selected Irish bank;
- Liaison with the bank in respect of routine follow-up queries related to the application.
- Administrative assistance with the registration and setup of a Payoneer Business account.
- Guidance on Payoneer eligibility and documentation requirements;
- Assistance with completion of the Payoneer business application questionnaire;
- Support with account setup, configuration, and verification steps;
- Liaison with Payoneer in respect of routine follow-up queries related to the application.
- Administrative assistance with the registration and setup of a Stripe Business account.
- Guidance on Stripe eligibility and onboarding requirements;
- Assistance with completion of the Stripe business application;
- Support with account setup, configuration, and verification steps;
- Liaison with Stripe in respect of routine follow-up queries related to the application.
- Administrative assistance with the registration and setup of a Wise Business account.
- Guidance on Wise eligibility and documentation requirements;
- Assistance with completion of the Wise Business account application;
- Support with account setup, configuration, and verification steps;
- Liaison with Wise in respect of routine follow-up queries related to the application.
- AMAZON
- Administrative assistance with the registration and initial verification of an Amazon Seller account.
- Guidance on selection of the appropriate Amazon seller plan (Individual or Professional);
- Assistance with completion of the Amazon Seller account registration process;
- Support with preparation and submission of required documentation;
- Assistance with the initial Amazon account verification steps;
- Liaison with Amazon Seller Support in respect of routine registration and verification queries.