Company Limited by Guarantee in Ireland — Amazon FBA & E-Commerce Formation Guide
For non-US residents, a US LLC (e.g., Wyoming or Delaware) is highly popular for Amazon FBA because it provides easy access to US payment gateways (Stripe, Mercury) and Amazon US, often with 0% US corporate tax if structured correctly. If selling primarily in Europe, a UK LTD or Estonian OÜ simplifies VAT registration and OSS compliance.
Last verified: June 13, 2026
Corporate Tax
12.5%
State Tax
0.0%
Formation Cost
$58
Annual Fee
$23
Forming a Company Limited by Guarantee in Ireland as a Amazon FBA & E-Commerce means a total tax burden of 12.5% and an official formation cost of $58. There is no minimum capital requirement. Standard formation takes 5-10 business days, or 3-5 business days expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $455
Ongoing (per year)
≈ $422
Why Company Limited by Guarantee for Amazon FBA & E-Commerce?
A business model where you sell physical products on Amazon's marketplace, utilizing their Fulfillment by Amazon (FBA) network. Choosing the right jurisdiction is critical for managing inventory taxes, VAT/Sales Tax nexus, and accessing global payment gateways.
Ideal for
- US LLC (Wyoming/Delaware) for the US market
- UK LTD for the European market
- Estonian OÜ for digital nomads
- UAE Free Zone for tax-free scaling
Challenges to watch
- Sales tax and VAT compliance across multiple states/countries
- Strict Amazon seller account verification processes
- Product liability risks requiring corporate shields
- Managing multi-currency cash flows and high conversion fees
Key decision criteria
- Does the jurisdiction support easy Amazon Seller Central registration?
- Can you easily open a business bank account compatible with Amazon disbursements?
- What are the VAT or Sales Tax nexus implications for where your inventory is stored?
- Do you need product liability insurance, and is it available for your entity type?
Company Limited by Guarantee formation requirements
Minimum capital
None
Standard timeline
5-10 business days
Expedited timeline
3-5 business days
Local director
Not required
Registered office
Virtual office allowed
Notarization
Required
At least one director must be resident in the European Economic Area (EEA). If neither director is an EEA resident, the company must secure a Section 137 Non-Resident Director Bond (costing approx. €1,500-€2,000 for two years).
Estimated breakdown (based on avg. $150,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 23%. Registration threshold: 80,000 EUR. Non-established businesses supplying digital services to Irish consumers must register for VAT from the first sale, with no threshold, or use the EU OSS scheme. The domestic threshold is €80,000 for goods and €40,000 for services.
Banking & payments for Amazon FBA & E-Commerce
Opening a traditional bank account in Ireland as a non-resident director can be challenging and often requires an in-person meeting or extensive documentation. However, digital banking platforms and fintechs like Revolut Business, Wise, or Fire offer a much smoother, fully remote onboarding process for Irish companies with non-resident founders.
Supported payment gateways
Remote-friendly accounts
Revolut Business
Highly popular among Irish startups for its multi-currency accounts, virtual cards, and fully remote onboarding process.
Wise Business
Excellent for international transactions and holding multiple currencies. Easy remote setup for Irish companies.
Fire
An Irish fintech providing digital accounts with EUR and GBP IBANs, ideal for businesses operating across the UK and Ireland.
Ireland incentives & advantages
Charitable Tax Exemption (CHY Status)
0% corporate tax rate on income applied to charitable purposes.
Company Limited by Guarantee formation steps
Choose a unique company name that ends with 'Company Limited by Guarantee' or 'CLG' (or the Irish equivalent 'CTR').
Draft the company's Constitution, which must include a Memorandum of Association detailing the specific non-profit objects, and Articles of Association.
Appoint a minimum of two directors and a company secretary. The secretary can be one of the directors.
Secure a registered office address located physically within the Republic of Ireland.
Submit Form A1 along with the Constitution to the Companies Registration Office (CRO) and pay the €50 state filing fee.
Register the new CLG with Revenue for Corporation Tax and, if applicable, apply for Charitable Tax Exemption (CHY status) via the Charities Regulator.
Open a corporate bank account in Ireland or through a remote-friendly European fintech platform like Revolut Business or Fire.
File the company's details with the Register of Beneficial Ownership (RBO) within 5 months of incorporation.
Amazon FBA & E-Commerce FAQ
Can I open a US Amazon FBA account as a non-US resident?
Yes. Forming a US LLC allows you to get an EIN and open a US business bank account, which makes the Amazon Seller Central verification process much smoother and avoids high currency conversion fees.
Do I need to pay US taxes if I sell on Amazon US?
If you are a non-US resident with a single-member LLC and no physical presence (ETBUS) in the US, you may not owe US federal income tax. However, you must still collect and remit Sales Tax in states where you have economic or physical nexus (like storing inventory in an Amazon warehouse).
Which is better for Amazon Europe: UK LTD or US LLC?
A UK LTD is generally better for Amazon Europe as it simplifies obtaining a UK/EU VAT number and EORI number, which are mandatory for importing and storing goods in European fulfillment centers.
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Related guides
Complete Company Limited by Guarantee guide
Taxes, requirements, banking, compliance
Company Limited by Guarantee cost calculator
One-time and annual cost breakdown
🇧🇬 Amazon FBA & E-Commerce — Single-Member Limited Liability Company (EOOD)
Tax 10.0% · formation $30
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