Companies Act 2014 section 1302

Filing obligations of EEA company

Section 1302 sets out the filing obligations that an EEA company must fulfil with the Registrar when it establishes a branch in the State, including initial registration details, ongoing change notifications, and the consequences of non-compliance.

• An EEA company must deliver a certified copy of its constitutive documents and key particulars — including its name, legal form, branch address, activities, directors, secretary, and authorised representatives — to the Registrar within 30 days of establishing a branch in the State.
• Any subsequent changes to the constitutive documents, branch address, personnel details, winding up, insolvency proceedings, or branch closure must also be notified to the Registrar within 30 days of the event.
• Copies of accounting documents filed must be true copies certified by a director and the secretary, and the Registrar must make most filed information available through the EU system of interconnection of registers, assigning each branch a unique identifier.
• If an EEA company is wound up, dissolved, or removed from its home register, the Registrar will record this against each of its Irish branches — unless the removal resulted from a change of legal form, merger, division, or cross-border transfer — and failure to comply with the filing requirements is a category 3 offence.