By Annette McCarthy, 3rd November 2026
A registered office address is the official address of an Irish company, recorded at the Companies Registration Office (CRO), where legal documents and official notices are served. A business address, also called a trading address, is where the company actually works from. They can be the same place or two different places. This guide explains what each one is for, what you can and cannot use, who sees them, and how to change your registered office.
What is a registered office address?
A registered office is the address every Irish company must have, by law, from the day it is incorporated. Section 50 of the Companies Act 2014 requires a company to have, at all times, a registered office in the State to which all communications and notices may be addressed. It is recorded on the public CRO register and is the address to which CRO correspondence and formal legal notices can be sent. Leaving or posting a document to the registered office counts as serving it on the company, whether or not anyone reads it.
The rules are short:
- It must be a physical address in the Republic of Ireland. A PO box is not allowed.
- It must be somewhere communications and notices can actually be received.
- It may be a residential or business premises, or it may be placed in the care of an approved Registered Office Agent where the statutory requirements are satisfied.
- It is public. Anyone can look it up free of charge on the CRO’s company search.
- Certain company registers and records must be available for inspection at the registered office or at another permitted location in the State, with the CRO notified where required.
The registered office does not have to be where the company trades, and for many companies it is not. A software company with staff spread across three counties, or a UK group with an Irish subsidiary and no Irish premises, will often use a service address in Dublin.
What is a business address?
A business or trading address is an address from which the company carries on business or conducts its day-to-day activities. It is separate from the company’s statutory registered office and the two addresses do not have to be the same. It is the address on your invoices, your website and your shopfront, and the one Revenue treats as your place of business.
It can be a commercial unit, a co-working desk, a workshop or your kitchen table. Revenue holds it as part of your tax registration, and you must keep Revenue informed if it changes.
A company can have more than one business address. A retailer with three shops has three; it still has only one registered office.
Registered office vs business address: side by side
| Feature | Registered office address | Business or trading address |
|---|---|---|
| Purpose | Official address for legal and CRO correspondence | Where the business operates day to day |
| Required by law? | Yes, section 50 of the Companies Act 2014 | Yes in practice: Revenue needs a place of business |
| Must be in Ireland? | Yes, in the Republic of Ireland | Not necessarily. It depends on where the business actually operates and its tax circumstances. |
| PO box allowed? | No | No, it must be where the business is carried on |
| Who holds it | CRO (public register) | Revenue (your tax record) |
| Can it be a home address? | Yes, but it becomes public | Yes |
| Can you use a service provider's address? | Yes | Only if real activity happens there; a registered office address does not, by itself, establish that a business is trading from that address. Revenue may require evidence of the business's actual activities and establishment when considering a VAT registration. Different rules apply to non-established traders. |
| How to change it | Form B2 to the CRO within 14 days | Update Revenue through ROS, myAccount or your agent |
| How many | One | One or more |
Can I use my home address as my registered office?
Yes. Many Irish companies are registered at a director’s home. The cost is privacy: your home address appears on the public register, on the documents the company files, and in the data that aggregator websites copy from the CRO. Once it is on the register it stays visible in the company’s filing history even after you change it.
If you would rather not have customers, suppliers or anyone else turning up at the door, a registered office service allows you to avoid using your home as the company’s publicly displayed registered office address.
Can I use a registered office service as my business address too?
For the CRO, yes. For Revenue, only where the business genuinely operates from it. A registered office service by itself does not suffice for VAT registration purposes, and Revenue may request evidence supporting the company’s business activities and the information supplied in its VAT-registration application. Non-resident founders should distinguish carefully between the company’s registered office and its actual place of business. Tax and VAT requirements depend on the activities carried on in Ireland and whether the business is established here. Our team can talk you through what Revenue expects before you apply.
How to change a company’s registered office address
A change of registered office is notified to the CRO on Form B2 within 14 days of the change. Form B2 is filed online through CORE and there is no fee. The new address must meet the same tests: a physical address in the Republic of Ireland where communications and notices can be received. The CRO register is what the outside world relies on, so until the B2 is registered, post and legal papers may still go to the old address. File it promptly and update your headed paper, website, bank and Revenue at the same time.
Company Bureau files the B2 as part of its company secretarial work, and if you switch to our professional registered office service we notify the CRO for you.
What Company Bureau’s Registered Office Service includes
Our Registered Office Service costs €375 (plus VAT where applicable) per annum, payable in advance and renewable each year on the anniversary of the first invoice. It gives your company a registered office at The Black Church, St. Mary’s Place, Dublin 7, and includes:
- Notifying the CRO of the move to our address.
- Acceptance of service of legal documents.
- Holding the statutory registers, if required, electronically or physically.
- Forwarding of all CRO and Revenue correspondence.
- Forwarding of business post and notification of courier deliveries.
It suits overseas companies setting up an Irish subsidiary, non-resident directors, founders working from home who want to keep their address private, and companies that have outgrown a premises and do not want to refile every time they move. Discounts are available to professional clients placing several companies with us, and we also provide virtual office services, including phone numbers, if you need more than an address.
To order, add the service to your company formation order, or contact us and we will set it up for an existing company and file the B2.
Registered office and business address: common questions
What does registered office address mean?
It is the official address of a company on the CRO register, where legal documents and official notices are delivered. Every Irish company must have one in the Republic of Ireland.
What does business address mean?
The address where a business operates, trades and makes its decisions. It is the address on invoices and the one Revenue treats as the place of business.
Is my registered office address public?
Yes. It is on the CRO register, which anyone can search free of charge, and it appears on the documents the company files.
Does the registered office have to be where the company trades?
No. The registered office is for official correspondence. Many companies trade from a different address or from several.
Can a registered office be in Northern Ireland?
No. An Irish registered company’s registered office must be in the Republic of Ireland. A company in Northern Ireland is registered with Companies House in the UK.
How quickly must I tell the CRO about a change?
Within 14 days of the change, on Form B2. Online filing is free.
Can a company run entirely remotely with a registered office service?
Yes. The registered office does not need to be the company’s day-to-day trading premises. However, using a registered office service does not by itself satisfy tax, VAT, licensing or other requirements relating to where the company’s activities are actually carried on.
What is the difference between a registered address and a principal place of business?
The registered address is the company’s legal address at the CRO. The principal place of business is the main location where it trades, which Revenue records. For a sole trader registering a business name, the principal place of business is the address given on Form RBN1.
If you are deciding which address to use before you incorporate, or want to move your registered office off your home address, contact us on +353 1 646 1625 or at formations@companybureau.ie and the team will take care of it.
Disclaimer This article is for guidance purposes only. It does not constitute legal or professional advice. No liability is accepted by Company Bureau for any action taken or not taken in reliance on the information set out in this article. Professional or legal advice should be obtained before taking or refraining from any action as a result of this article. Any and all information is subject to change.
