Letterhead requirements for Irish Limited Liability Companies are set out in the Companies Act 2014. It is important for all Irish companies to understand and adhere to their disclosure and publication requirements under the Act.

 

The Company Name

Section 49 of the Companies Act 2014 states that the company name must be clearly displayed in a noticeable position outside the registered office and every other place in which the company is carrying on business. The Act goes further to state that the company name must also be clearly displayed on notices; official publications; bills of exchange, promissory notes, endorsements, cheques; orders for money or goods purporting to be signed by or on behalf of the company; invoices, receipts and letters of credit of the company.

 

Letterheads

Section 151 of the Companies Act 2014 outlines the particulars which must be shown on all business letters of a company. The Act stipulates that the following details must be shown on such letters:

  • The full name of the company;
  • The legal form of the company e.g. Designated Activity Company;
  • The registered number of the company;
  • The place that it is registered e.g. Registered in Dublin, Ireland;
  • The registered office address of the company; and
  • Unless an exemption is granted, each director’s forename (or initials thereof); surname; former forename; former surname and their nationality (if not Irish).

 

Additional Disclosures

If the company makes reference to their share capital on their business letters; order forms or website, the reference may only relate to the issued share capital of the company that is paid up. In addition, if the company is being wound up, it must state this on its letterhead.

 

Website Disclosures

Most companies in Ireland have a website and in fact many companies carry out a considerable amount of their business online. The Act acknowledges this and consequently section 151 (4) of the Companies Act 2014 provides that the following details must be displayed in a prominent and easily accessible place on the company’s website:

  • The full name of the company;
  • The legal form of the company e.g. Designated Activity Company;
  • The registered number of the company;
  • The place that it is registered e.g. Registered in Dublin, Ireland;
  • The registered office address of the company.

 

Amendments to Company Details

Although the obligations mentioned above are relatively simple, it is important that Companies remain conscious of their obligations and take action to update their stationary and website as soon as any changes, such as a change in company name, address or directors take place.

Disclaimer: Please note that this commentary does not purport to be a comprehensive review of the disclosure and publication requirements of an Irish company. Detailed appropriate advice should be taken before any particular transaction is entered into.

 

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