The following particulars must be shown on all business letters:
- The full name of the Company (note that the only permissible abbreviations are 'Ltd' for Limited).
- The names and any former names of the directors and their nationality if not Irish.
The following additional particulars must be shown on letters and order forms:
- The place of registration e.g. Registered in Dublin, Ireland
- The registered number from the certificate of incorporation
- The address of the Registered Office (where this is already shown, the fact that it is the registered office must be indicated)
If the share capital of a company is mentioned on business letters and order forms, the reference must be to paid up share capital.
If a company carries on business under a business name, the name of the proprietor of the business name i.e. the name of the company must be shown on all business letters. The business name should of course be registered in the CRO.
Every company is required to paint or affix, and keep painted or affixed, its name on the outside of every office or place in which its business is carried on, in a conspicuous position, in letters which are easy to read.
The company name, in legible characters, must be shown in all notices and other official publications of the company, and in all bills of exchange, promissory notes, endorsements, cheque's and orders for money or goods purporting to be signed by or on behalf of the company and in all invoices, receipts and letters of credit of the company.
The above publication and disclosure requirements apply to all Irish registered companies, irrespective of whether they are carrying on business under a business name. The fact that a company may be carrying on business under a business name does not exempt it from any of the above requirements.
What information must be shown on documents on which the business name appears
In all business letters, circulars, catalogues in which the business name appears the following must be legibly stated in relation to the owner:
- In the case of an individual, his present name, any former names, and his nationality, if not Irish
- In the case of a firm, the present name, any former names, the nationality if not Irish, of all the partners in the firm
- In the case of a body corporate the full name of the company the names and any former names of the directors, and their nationality, if not Irish
All Irish registered companies are required to mention the name of the company in legible characters in all business letters of the company, notices and publications, bills of exchange, promissory notes, endorsements, cheque's, orders for money or goods and in all invoices, receipts and letters of credit.
Additional particulars required to be displayed by a limited company on its business letters and order forms:
- The place of registration
- The registered number- number of Certificate of Incorporation
- The address of the registered office
- If the share capital of a company is mentioned in the business letter and order forms, the reference must be to the paid-up share capital
Business Name means the name or style under which any business is carried on. A company which has a place of business in the state and carries on business under a business name which does not consist of its corporate name without any addition is required to register that business name pursuant to the Registration of Companies Act 2014. Firm is defined as "an unincorporated body of two or more individuals or one or more individuals and one or more bodies corporate or two or more bodies corporate, who have entered into partnership with one another with a view to publishing a newspaper or to carrying on business for profit".