registered as a company at the Companies Registration Office Ireland
incorporated in a Member State of the EU, and
has an office in Ireland or Northern Ireland from which the carrying out of one or more of its principal activities is directed
You must be sure that the company meets all three criteria.
How do I check Irish company registration and EU incorporation?
You should check the register at the Companies Registration Office Ireland at core.cro.ie.
You must check where the company is incorporated. Non-Irish companies may have a branch or place of business in Ireland but may not be incorporated within the EU.
How do you check if the company is carrying out one or more of its principal activities in Ireland or Northern Ireland?
You must be satisfied that the company has an office in Ireland or Northern Ireland from which the carrying out of one or more of its principal activities is directed. The business can be non-profit-making.
Even if you have direct personal knowledge of the company, you should check with Companies Registration Office Ireland to see if:
the company is still active
the company’s accounts and annual return are overdue
A company may still be carrying out one or more of its principal activities if it is in liquidation, dormant or late in filing documents, but you should make extra checks to satisfy yourself that this is the case.
For any company, you should consider looking at:
the company’s website
relevant trade, telephone directories or reputable websites
the latest accounts filed at Companies Registration Office Ireland
If you are still not sure if the company is carrying out one or more of its principal activities you should ask for written confirmation that one or more of the company’s principal activities are directed from its office in Ireland or Northern Ireland.