Ireland · Branches, existing bodies, public offers and investment companies
External companies: EEA and non-EEA branch registration, accounting documents and disclosure
the Companies Act 2014 · sections 1301 to 1307, 1309 and 1311
An external company has 30 days from establishing a branch to deliver its registration documents
The 30-day period runs from establishing the branch, and establishing a branch is a question of fact rather than of registration. An EEA company that establishes a branch in the State must, within 30 days after the date of doing so, deliver to the Registrar the particulars section 1302(1) requires, must notify the Registrar of the matters section 1302(2) names, and must also deliver, in the prescribed manner, the documents section 1302(3) lists. A non-EEA company must deliver, within 30 days, the further documents section 1304(3) requires.
Accounting documents are filed on a separate cycle. A copy of the accounting documents or accounts and other documents referred to in section 1305(2) or (4) must be delivered as section 1305(5) requires, and in the case of a non-EEA company to which section 1305(3) applies, a copy of the accounts and the directors' annual report referred to in that subsection must be delivered as section 1305(6) requires.
Sections 1301 to 1306 set out what an EEA or non-EEA company must file for a branch
Sections 1301 to 1303 govern EEA branch registration, the particulars and the documents to be delivered. Sections 1304 to 1306 govern the equivalent duties for a non-EEA company, together with the return of capital the sections require. Section 1301(4) applies Part 7 to charges on property in the State of a relevant external company, and section 1301(6) applies Parts 13 and 14 to it, so an external company is not outside the charge registration and enforcement regimes.
Sections 1307, 1309 and 1311 govern disclosure on business documents, translation and the securing of compliance. For so long as a branch of an EEA company stands established in the State, every letter and order form issuing from or in respect of the branch must carry the particulars section 1307(1) requires.
The system generates your ComplianceSME company passport and then walks you through the working files
Working files 167, 168 and 169 of the IE-COMPANY agent toolkit cover this situation. Working file 167 works through EEA branch registration and the accounting documents. Working file 168 works through non-EEA branch filings and the return of capital. Working file 169 works through disclosure on business documents, translation and the compliance provisions, asking for a sample of the actual stationery used rather than a description of it.
- Working file 167 · External companies: EEA branch registration and accounting documents
- Working file 168 · External companies: non-EEA branch filings and return of capital
- Working file 169 · External companies: disclosure on business documents, translation and securing compliance
Free, with a free account
The working files above open from your ComplianceSME account at no charge, and so does the rest of the Companies Act 2014 toolkit: 215 working files across the 75 situations a company registered in Ireland can be in. Working file 1 runs first and builds the company passport; after that you open each working file as its situation arises.
A working file runs in Claude. You ask the ComplianceSME connector for it in a dedicated premium seat on the Claude Team plan. It asks one question at a time, then returns the document the Companies Act 2014 names, citing the Act's section at every step. Nothing is downloaded and nothing is installed.
The report stays yours, ready for a bank, an insurer, a customer or an inspector. Your dashboard shows every working file and its state.
Open this working fileComplianceSME tracks the Companies Act 2014 and updates the toolkit on your account through the Compliance Complete account, so that you are never working from a superseded version. Compliance Complete