Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | IE / IRL |
| Registry | Companies Registration Office |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Ireland and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | TRN | Revenue Commissioners |
businessInfo.businessEntityId | CRN | Companies Registration Office |
Sector regulators
CBI — Central Bank of Ireland
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Private Company Limited by Shares | LTD | Most common Irish SME vehicle; single-document constitution; 1–149 shareholders; shares not freely transferable to the public. Equivalent to a US LLC. |
| Designated Activity Company | DAC | Private company limited by shares with capacity restricted to stated objects in its constitution; Memorandum & Articles format (CA 2014 Part 16). Equivalent to a US LLC with a restricted-purpose operating agreement. |
| Public Limited Company | PLC | Share-capital company whose shares may be offered to the public and listed on a stock exchange; minimum allotted share capital €38,092 (CA 2014 Part 17). Equivalent to a US C-Corp. |
| Unlimited Company | ULC | Share-capital company with separate legal personality but no cap on member liability; used for privacy (no obligation to file accounts publicly). Equivalent to a US C-Corp. |
| Company Limited by Guarantee | CLG | No share capital; members guarantee a nominal amount on winding up; the standard vehicle for Irish charities, nonprofits, and member associations (CA 2014 Part 18). Equivalent to a US Nonprofit Corporation. |
| Limited Partnership | LP | At least one general partner with unlimited liability and one or more limited partners whose liability is capped at their capital contribution; registered under the Limited Partnerships Act 1907 / CA 2014 Part 6. Equivalent to a US Limited Partnership (LP). |
| General Partnership | — | Two or more persons carrying on business in common with a view to profit; no separate legal personality; partners bear unlimited joint liability; governed by the Partnership Act 1890. Equivalent to a US General Partnership (GP). |
| Limited Liability Partnership | LLP | Restricted to legal professionals (solicitors, barristers, legal partnerships); registered with the Legal Services Regulatory Authority (LSRA), not the CRO; partners have limited personal liability for the negligence of other partners. Equivalent to a US Limited Liability Partnership (LLP). |
| Sole Trader | — | A single natural person trading on their own account; no separate legal personality; the individual is personally liable for all business debts; business name (if not owner’s own name) must be registered with the CRO. Equivalent to a US Sole Proprietorship. |
| Industrial and Provident Society | IPS | Co-operative or community-benefit society registered with the Registrar of Friendly Societies (RFS) under the Industrial and Provident Societies Acts 1893–1978; separate legal personality; profits distributed to members or reinvested for community benefit. Equivalent to a US Cooperative. |
| European Economic Interest Grouping | EEIG | Cross-border EU ancillary-activity vehicle with at least two members from different EU member states; registered with the CRO under SI 191/1989; members bear unlimited joint and several liability. Equivalent to a US General Partnership (GP). |
| Irish Collective Asset-management Vehicle | ICAV | Fund-specific corporate vehicle supervised and registered by the Central Bank of Ireland (not CRO) under the ICAV Act 2015; used exclusively for investment funds. Equivalent to a US Statutory/Business Trust. |
| External Company (Branch) | — | A foreign company that establishes a place of business or branch in Ireland and must register with the CRO under CA 2014 Part 21; no separate Irish legal personality. Equivalent to a Branch/Rep Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Certificate of Incorporation |
| Constitutive Documents | Any one of: Constitution · Memorandum & Articles |
| Tax Registration | Tax Registration Certificate |
| Ownership Records | Constitution |
| Governance Records | Form B1 Annual Return |
| Signing Authority | Any one of: Board Resolution · Written consent · Power of Attorney |
| Address | Any one of: Lease Agreement · Utility Bill · Bank Statement |
| Good Standing | Certificate of Good Standing |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Certificate of Incorporation (CRO) | Legal Registration |
| Constitution (LTD) | Constitutive Documents, Ownership Records |
| Memorandum & Articles (DAC, PLC, CLG) | Constitutive Documents |
| Tax Registration Certificate (Revenue Commissioners) | Tax Registration |
| Form B1 Annual Return (directors section) | Governance Records |
| Board Resolution | Signing Authority |
| Written consent (unanimous written resolution) | Signing Authority |
| Power of Attorney | Signing Authority |
| Lease Agreement | Address |
| Utility Bill (≤90 days old) | Address |
| Bank Statement (≤90 days old) | Address |
| Certificate of Good Standing (CRO) | Good Standing |
| Sector-Specific License | CBI Authorisation, CBI Registration Certificate (sector-specific) |
Collection notes
- Legal Registration: Issued digitally by CRO on incorporation; bears CRN and date.
- Constitutive Documents: LTD uses a single-document constitution with no memorandum (CA 2014 Sch. 1); all others use a paired Memo + Articles.
- Tax Registration: Issued on completion of Form TR2 (companies); shows TRN and tax heads registered.
- Sector-Specific License: Required for: credit institutions, payment institutions, e-money institutions, insurance undertakings, investment firms, fund managers. CBI register searchable at registers.centralbank.ie.
- Ownership Records: Shareholders are listed in the company’s Constitution (LTD) or Form B1 annual return (all company types). The B1 includes a schedule of members filed annually with the CRO.
- Governance Records: Lists all current directors and company secretary; filed annually with CRO; also available via CRO online search (core.cro.ie).
- Signing Authority: Board resolution evidences authority for a specific transaction; notarised POA for ongoing or external representation.
- Address: Accepted: lease agreement (no time limit) or utility bill or bank statement (utility/bank must be dated within 90 days). Satisfies both registered-address and operating-address verification.
- Good Standing: Issued by the CRO on request; confirms the company is validly in existence and all required annual returns and fees are in order. Distinct from the Certificate of Incorporation. Must be recent (typically requested within 90 days of intended use).
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Director | CONTROLLING_PERSON | Day-to-day management and legal authority; min. 1 (LTD); at least 1 must be EEA-resident or company must hold a Bond. |
| Managing Director | CONTROLLING_PERSON | Operational lead with delegated authority from the board. |
| Non-Executive Director | CONTROLLING_PERSON | Governance oversight without operational responsibility. |
| Attorney / POA holder | LEGAL_REPRESENTATIVE | Person authorised to bind the company under a notarised power of attorney. |
| Senior Managing Official (fallback BO) | CONTROLLING_PERSON | Recorded as BO in RBO when no individual meeting the more than 25% threshold can be identified (S.I. 110/2019 fallback). |
Additional fields
Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.| Field | Applies to | Reason |
|---|---|---|
EEA-resident director flag or Bond confirmation | founder | CA 2014 s.137: if no EEA-resident director, company must hold a €25,000 bond (Section 137 Bond) or obtain a certificate from Revenue as an exemption. |
Notes
- LTD constitution is a single document — there is no memorandum of association for LTD companies; do not request a “Memorandum” for LTD; request the Constitution.
- RBO public access is suspended since November 2022 (CJEU WM/Sovim). Conduit as an obliged entity can apply to the Registrar for access; general public and journalists face a near-complete bar. Do not rely on open web access for BO verification.
- Section 137 Bond (€25,000) is required if an Irish company has no EEA-resident director; request confirmation of this status during onboarding — it affects director validation.