Public Limited Company (PLC) 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
$55
Annual Fee
$22
Forming a Public Limited Company (PLC) in Ireland as a Amazon FBA & E-Commerce means a total tax burden of 12.5% and an official formation cost of $55. The minimum capital requirement is 25,000 EUR. Standard formation takes 3-5 business days, or 1-2 business days expedited. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $4,755
Ongoing (per year)
≈ $3,100
Why Public Limited Company (PLC) 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?
Public Limited Company (PLC) formation requirements
Minimum capital
25,000 EUR
Standard timeline
3-5 business days
Expedited timeline
1-2 business days
Local director
Required
Registered office
Virtual office allowed
Notarization
Required
If no director is an EEA resident, the company must secure a Section 137 Non-Resident Director Bond.
Estimated breakdown (based on avg. $150,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 23%. Registration threshold: 85,000 EUR. The VAT registration threshold is €85,000 for goods and €42,500 for services. Non-established businesses supplying digital services to Irish consumers must register for VAT with no threshold, or use the EU One Stop Shop (OSS) scheme.
Banking & payments for Amazon FBA & E-Commerce
Opening a traditional bank account in Ireland can be challenging for non-resident directors due to strict Anti-Money Laundering (AML) and KYC regulations, often requiring a face-to-face meeting or proof of economic substance in Ireland. However, fintechs like Revolut Business, Wise, and Fire offer much easier, remote-friendly alternatives for Irish PLCs.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A highly popular fintech option for Irish companies, offering multi-currency accounts, corporate cards, and fully remote onboarding.
Wise Business
Excellent for international PLCs needing to manage multiple currencies with low FX fees. Easy remote setup.
Fire
An Irish-founded digital payment institution providing EUR and GBP accounts with fast remote onboarding for local businesses.
Ireland incentives & advantages
Research and Development (R&D) Tax Credit
35% tax credit on qualifying R&D expenditure (increased from 30% in 2026).
Knowledge Development Box (KDB)
An effective corporate tax rate of 6.25% on qualifying profits generated from the IP.
Public Limited Company (PLC) formation steps
Step 1: Choose a unique company name ending in 'Public Limited Company' or 'PLC' and verify availability with the Companies Registration Office (CRO).
Step 2: Appoint at least two directors (one must be an EEA resident or hold a Section 137 bond) and a qualified company secretary.
Step 3: Draft the company's Constitution, which must include a Memorandum and Articles of Association with specific objects.
Step 4: Deposit the minimum share capital of €25,000 (at least 25% paid up) into a corporate bank account.
Step 5: Submit Form A1 and the Constitution to the CRO, paying the €50 standard registration fee.
Step 6: Obtain the Certificate of Incorporation and apply for a Section 1010 trading certificate to commence business.
Step 7: Register for Corporation Tax, VAT, and PAYE/PRSI with the Irish Revenue Commissioners.
Step 8: File the Register of Beneficial Ownership (RBO) within five 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 Public Limited Company (PLC) guide
Taxes, requirements, banking, compliance
Public Limited Company (PLC) cost calculator
One-time and annual cost breakdown
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