This month’s Practical Tips outlines some of the procedural requirements facing companies regarding the display of company details on letters, signs and websites.

Sign or Plaque: The company’s name must be painted or affixed, in easily legible letters, in a conspicuous position outside every office or place where its business is carried on.

Business Letters: Business letters of all companies, both limited and unlimited, must include the name of the company and the forename or initials and surname of its directors. If a director is not Irish, that director’s nationality must also be included. These requirements also apply to business letters sent by email.

For companies with limited liability (the vast majority of companies), the following additional items must also be included:

• The legal form of the company (for example private company limited by shares)
• The company’s place of registration (for example Ireland)
• Its Companies Registration Office (CRO) registration number
• The address of its registered office

In limited circumstances, an exemption can be obtained from the obligation to display directors’ details. In addition, in limited circumstances, a company may be granted an exemption from using the word “limited” or “teoranta” in its name but the fact that it is a limited company must always be stated.

Additional requirements may apply to companies that are regulated, for example by the Central Bank of Ireland.

Order Forms: Order forms must include the same information as business letters with the exception of the details of the company’s directors. This requirement does not extend to delivery notes or invoices. If a company is registered for VAT, its VAT registration number must be shown on VAT invoices and receipts.

Trading Name: If a company is trading under a business name, the business name should also be registered with the CRO. The requirements described above (including requirements for business letters) must still be complied with.

Websites: Every Irish limited liability company which has a website must also display the following on its website:

• Name and legal form of the company
• Place of registration and CRO registration number of the company
• Address of its registered office
• If the company is exempt from using the word “limited” or “teoranta” in its name, the fact that it is a limited company

Contributed by Rachel Prendiville, Ruairi Bourke.

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