Updated: July 2026
Under Irish law, the one address every company must have is a registered office in the State, the statutory address required by section 50 of the Companies Act 2014 to which official communications and legal notices are sent. A business (trading) address and a virtual office address are commercial conveniences rather than statutory requirements: the first is where a company actually trades or receives business post, the second is a serviced mailing and facilities address that may or may not meet the legal tests.
This guide explains what each address is, which one Irish law requires, what the CRO and Revenue expect, and what non-resident founders typically use. It is written for readers comparing the Irish position with other regimes, including the UK.
Registered office address: the legal requirement
Section 50(1) of the Companies Act 2014 requires every company to have, at all times, a registered office in the State to which all communications and notices may be addressed. It is the address the CRO and the courts use for formal correspondence, and it is the address the public can use to reach the company. It is not, as is sometimes assumed, the place from which the company must trade. A company can carry on its business anywhere, in Ireland or abroad, while keeping its registered office at a separate address.
Two practical rules follow from the CRO guidance on the registered office. First, the registered office must be a genuine physical location, not a P.O. box, because people have the right to visit it to inspect certain registers and documents and to deliver documents by hand, and post must be capable of delivery by An Post. Second, a company’s statutory registers are commonly kept and made available for inspection at the registered office.
If the registered office changes, the company must notify the CRO on Form B2 within 14 days of the change, and the change takes legal effect only once the CRO has registered the form (section 50(3)). Failure to maintain a registered office in the State, or to file a Form B2 where one is required, is a category 4 offence. See the CRO address change guidance for the current procedure.
Business (trading) address: what Revenue expects
A business or trading address is where a company actually carries on its activities or receives business correspondence. It is a commercial concept rather than a defined statutory term, and it can be the same as, or different from, the registered office.
Where it matters most is tax. To register for VAT online through Revenue’s ROS system, the business must be established in the State, and Revenue will want to be satisfied that genuine trading activity is being carried on here. Revenue does not publish a single fixed checklist, and the level of evidence it seeks varies with the case. In practice it may ask for supporting material such as evidence of an Irish place of business, contracts or invoices with Irish customers or suppliers, and identification for the company’s principals. Businesses not established in the State register instead on the paper TR1(FT) or TR2(FT) forms. Revenue sets out the online and paper routes in its guidance on how to register for VAT. A registered office address on its own does not prove trading activity, so founders planning to register for VAT in Ireland should expect Revenue to look at substance, not just an address.
Virtual office address: what it can and cannot do
A virtual office is a serviced address that typically provides a business mailing address, mail handling, call answering and access to meeting rooms, without a dedicated leased office. It can be a useful way to present a professional business address and to manage correspondence.
What a virtual office cannot do, on its own, is satisfy the section 50 requirement or prove trading substance to Revenue. A mailbox-only service that cannot be visited for inspection of registers, or that is not a genuine physical location capable of receiving hand-delivered documents and An Post correspondence, will not meet the registered office test. Whether a particular virtual office arrangement is acceptable depends on what it actually provides in practice.
Comparison at a glance
| Feature | Virtual office address | Business (trading) address | Registered office address |
| What it is | A serviced mailing and facilities address | Where the company actually trades or receives business post | The statutory address for official communications under section 50 |
| Main purpose | Mail handling and a professional business presence | Day-to-day operations and evidence of Irish trading, relevant to VAT | Legal correspondence from the CRO, Revenue and the courts |
| Physical location required? | Not necessarily | Yes, a real place of business | Yes, a physical location in the State, no P.O. box |
| Appears on the public CRO register? | No | No, unless it is also used as the registered office | Yes |
| Satisfies the section 50 requirement? | No | Depends, only if it also meets the physical-address test | Yes |
How Ireland differs from the UK: no director service address regime
Readers arriving from the UK should note one important contrast. UK company law lets a director give a ‘service address’ for the public register and keep their residential address separate and protected. Ireland has no equivalent director service address regime. Under the Companies Act 2014, a director’s usual residential address is provided to the CRO and appears on the public register, and there is no general option to substitute a service or contact address.
The only established exception is narrow. Through a T1 application, a company officer may apply to withhold their residential address, but only in exceptional circumstances and only with a letter from An Garda Síochána, at Chief Superintendent rank or above, supporting the application; the exemption is not retrospective, as the CRO guidance on withholding a residential address explains. Reforms to allow a contact address more widely have been consulted on but are not yet law. Non-resident founders concerned about address privacy therefore need to plan around the Irish rules from the outset.
What non-resident founders typically use
Most non-resident founders do not have their own premises in Ireland, so they place the registered office in the care of an approved agent. Section 50(4) of the Companies Act 2014 allows a company’s registered office to be kept care of an agent that has an office in the State and is approved by the Registrar as a Registered Office Agent. Once the agent is appointed, it maintains the address and receives statutory correspondence on the company’s behalf, as set out in the CRO guidance.
Chern & Co Ltd, a licensed Trust and Company Service Provider (TCSP APP/1211/2018), provides this through its registered office address service. The same address is included in the non-resident company formation package, alongside a company secretary, tax registrations and RBO filing. Founders working through the requirements can follow the full non-resident company registration checklist, and, because the registered office is where statutory correspondence and registers are handled, it is closely connected to the role of the company secretary.
Frequently asked questions
Which address does an Irish company legally need?
A registered office in the State. Section 50 of the Companies Act 2014 requires every company to maintain one at all times as the address for official communications and notices. A business address and a virtual office address are commercial arrangements and are not, in themselves, legal requirements.
Can I use a virtual office as my registered office in Ireland?
Only if the arrangement is a genuine physical address in the State that can receive An Post correspondence and hand-delivered documents and can be visited to inspect the statutory registers. A mailbox-only virtual office that does not meet these tests will not satisfy section 50.
Is a director’s home address public in Ireland?
Generally yes. A director’s usual residential address is filed with the CRO and appears on the public register. Ireland has no general service address option. The only established exception is a narrow T1 application, available in exceptional circumstances and supported by a letter from An Garda Síochána at Chief Superintendent rank or above.
What is the difference between a registered office and a business address?
The registered office is the statutory address for legal correspondence and public record, and it must be a physical location in the State. A business or trading address is where the company actually operates or receives business post. They can be the same address, but they serve different purposes and a company can trade from a location that is not its registered office.
How do I change my company’s registered office address?
File a Form B2 with the CRO within 14 days of the change. The change takes legal effect only once the CRO registers the form. Failure to notify is a category 4 offence.
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Disclaimer: This page is general guidance only and does not constitute legal or tax advice. No liability is accepted by Chern & Co for any action taken or not taken in reliance on it. Professional, legal or tax advice should be obtained before taking or refraining from any action.
