Companies Act 2014 section 1304

Filing obligations of non-EEA company

Section 1304 sets out the filing obligations that apply when a company incorporated outside the European Economic Area (a non-EEA company) establishes a branch in Ireland, including the additional information such companies must provide to the Registrar.

• Non-EEA companies establishing a branch in Ireland must meet the same filing requirements as EEA companies under section 1302, but with certain modifications reflecting the fact that they are governed by laws outside the EU framework.
• Additional information required from non-EEA companies includes registration details from their home country (if applicable), copies of latest accounting documents (unless the company is a credit or financial institution), and details of the company's principal place of business, objects, and place of incorporation where these are not clear from its constitutive documents.
• Non-EEA companies must notify the Registrar within 30 days of events such as winding up, appointment of liquidators, insolvency proceedings, or closure of the branch in Ireland.
• Failure by a non-EEA company to comply with these filing obligations is a category 3 offence, applying to both the company itself and any officer in default.