Branch Office (External Company) in Ireland — Import / Export & Trading Formation Guide
Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.
Last verified: June 13, 2026
Corporate Tax
12.5%
State Tax
0.0%
Formation Cost
$58
Annual Fee
$17
Forming a Branch Office (External Company) in Ireland as a Import / Export & Trading means a total tax burden of 12.5% and an official formation cost of $58. There is no minimum capital requirement. Standard formation takes 1-2 weeks, 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
≈ $1,377
Ongoing (per year)
≈ $822
Why Branch Office (External Company) for Import / Export & Trading?
A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.
Ideal for
- Physical product brands
- Wholesalers and distributors
- Dropshippers scaling to bulk inventory
- Cross-border B2B traders
Challenges to watch
- Complex customs and import duties
- High shipping and logistics costs
- Cash flow management due to inventory delays
- Regulatory compliance across multiple jurisdictions
Key decision criteria
- Proximity to major ports or logistics hubs
- Availability of Free Trade Zones (FTZs)
- VAT and sales tax registration requirements (e.g., EORI in the EU)
- Double taxation treaties between sourcing and selling countries
Branch Office (External Company) formation requirements
Minimum capital
None
Standard timeline
1-2 weeks
Expedited timeline
3-5 business days
Local director
Not required
Registered office
Virtual office allowed
Notarization
Required
An EEA-resident director is not strictly required, but the branch must appoint a person resident in Ireland authorized to accept service of documents and ensure compliance.
Estimated breakdown (based on avg. $1,000,000 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-EU businesses providing digital services must register from their first sale.
Banking & payments for Import / Export & Trading
Opening a traditional bank account in Ireland as a non-resident can be challenging and often requires an in-person meeting or an Irish resident director. However, non-resident founders can easily use remote-friendly fintechs like Revolut Business or Wise to get an Irish IBAN and manage multi-currency transactions.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A highly popular fintech offering fast, fully remote onboarding for Irish entities, multi-currency accounts, and local Irish IBANs.
Wise
Excellent for international businesses needing multi-currency accounts and low-cost cross-border transfers. Fully remote opening process.
Ireland incentives & advantages
R&D Tax Credit
35% tax credit on qualifying R&D expenditure, which can be used to offset corporation tax or claimed as a cash refund in instalments.
Branch Office (External Company) formation steps
Verify the parent company's eligibility and gather its constitutional documents (Certificate of Incorporation, Memorandum & Articles of Association).
Have all parent company documents notarized, apostilled, and translated into English by a certified translator if necessary.
Appoint a person resident in Ireland who is authorized to accept service of process and legal notices on behalf of the company.
Secure a registered physical address in Ireland for the branch office (virtual offices are commonly used).
Complete and file Form F12 (for EEA companies) or F13 (for Non-EEA companies) with the Companies Registration Office (CRO) within 30 days of establishing the branch.
Register for Corporation Tax, PAYE (if hiring employees), and VAT with the Irish Revenue Commissioners via the Revenue Online Service (ROS).
Open a corporate bank account using a traditional Irish bank or a remote-friendly fintech platform like Revolut Business or Wise.
Import / Export & Trading FAQ
Do I need a company in the country I am importing to?
Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.
What is an EORI number and do I need one?
An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.
Should I incorporate in a Free Trade Zone (FTZ)?
FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.
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Related guides
Complete Branch Office (External Company) guide
Taxes, requirements, banking, compliance
Branch Office (External Company) cost calculator
One-time and annual cost breakdown
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