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The short answer
Yes. Under section 50 of the Companies Act 2014, every Irish company must keep a registered office somewhere in the State, and the CRO says it must be a physical address that An Post can deliver to, not a PO box. If the directors live abroad, the office can be placed in the care of an authorised agent, whose details go on Form B2.
What the law requires
The Companies Registration Office (CRO) puts it plainly: every company is required by law to maintain a registered office in the State, and that office can be anywhere in the State. The rule sits in section 50 of the Companies Act 2014. It applies whether the shareholders are Irish, Nigerian or anyone else, and whether the directors live in Dublin, Lagos or Manchester.
The registered office is the company's official address for the public record. Letters from the CRO, Revenue, courts and anyone suing the company go there. Section 51 of the Act matters as much as section 50: a document sent to the address on the CRO record is treated as validly delivered, even if the company has quietly moved. So the address is not a formality. If post sent there is not reaching you, the law still treats you as having received it.
What counts as an acceptable address
- A real place. The CRO says the address must be a physical location, not just a post office box number.
- Deliverable. A letter addressed to it must be capable of being delivered by An Post.
- In the State. An address in Northern Ireland, Nigeria or anywhere else outside the Republic does not meet section 50.
- In the care of an agent, if needed. The CRO says it is possible to have the registered office placed in the care of an authorised agent, and the agent's details must be given on Form B2.
The registered office does not have to be where the business trades. A company that runs an online shop from a warehouse in Athlone can keep its registered office at its accountant's office in Dublin, provided the accountant agrees and forwards post promptly.
If you live outside Ireland
Many readers set up an Irish company while living in Nigeria or elsewhere, or move away after setting one up. The usual options are:
| Option | What to check |
|---|---|
| Your accountant's or solicitor's office | Whether they offer this, what they charge, and how fast they scan and forward post |
| A company secretarial or registered office provider | That they act as an authorised agent and will appear on Form B2; how they handle court papers and Revenue letters |
| A relative's or business partner's home in Ireland | That they consent in writing, will open or forward official post, and will not move without telling you |
| A virtual office address | That it is a physical address An Post delivers to, not a box number, and that the provider will act for the company |
Whichever route you take, agree in writing who opens the post, how quickly it is scanned to you, and what happens to anything from the CRO or a court. A missed letter is the most common way an absent owner loses a company.
Changing the address, and what goes wrong
A change of registered office is filed on Form B2 through CORE, the CRO's online filing system. The CRO notes that the change becomes legally effective only when the CRO has registered the form, so file it before the old address stops working, not after.
Failing to file a required Form B2 is a Category Four offence under the Act's penalty provision (section 871). The bigger practical risk, as the CRO warns, is that a company with an out-of-date address may not receive warning of an impending strike-off or other legal notices, and could be struck off and dissolved without knowing. If your annual return is late and the warning letter goes to an empty flat, the first you hear of it may be a bank freezing the account. Our guide to the B1 annual return deadline and late penalties covers the filing side.
What to check first
- Decide which Irish address will be the registered office and get the owner's or agent's written agreement.
- Confirm it is a physical address An Post delivers to.
- If an agent is used, have their details ready for the incorporation form or Form B2.
- Set up a post-forwarding routine and test it with a letter to yourself.
- Diary a review each year when the annual return is due, so the CRO record stays right.
If you have not yet formed the company, our step-by-step guide to registering a company with the CRO as a Nigerian walks through the incorporation itself.
Where Pryme fits
A Pryme Business Account can be opened from any country and holds euro, naira, sterling and dollars with local account details for each, which suits an Irish company with Nigerian suppliers or customers. The Compliance agent can keep a calendar of CRO dates such as the annual return and prepare reminders; a person on your side approves anything it drafts. It does not replace the Irish registered office the law requires.
Questions people ask
Can my Irish company use my Lagos address as its registered office?
No. The CRO says every company must keep its registered office in the State, so an address in Nigeria or anywhere outside the Republic does not qualify.
Can I use a PO box as the registered office in Ireland?
No. The CRO says the address must be a physical location, not just a post office box number, and capable of receiving An Post deliveries.
Can my accountant be my company's registered office?
Yes, if they agree. The CRO allows the registered office to be placed in the care of an authorised agent, and the agent's details are given on Form B2.
How do I change my Irish company's registered office?
File Form B2 on CORE. The CRO says the change takes legal effect only when it registers the form, so file before the old address stops receiving post.
Sources
- CRO: Registered office (modified 24 Mar 2026) · accessed Oct 2026
- Companies Registration Office: home page, CORE links and service notices (Oct 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.