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Services - Ireland

Updated The content is being validated by national authorities.

Legal requirements

Through the EU's Services Directive, Ireland will boost certain service sectors even further. The Enterprise Strategy Group Report identified these as:

  • education;
  • intellectual services;
  • franchising;
  • international sales and marketing;
  • creative services;
  • shared and outsourced business processes;
  • supply chain management;
  • construction-related services;
  • agriculture and bloodstock services;
  • professional and consultancy services.
  • Enterprise Strategy Group Report

Currently, Irish exporters face barriers of two main kinds:

  • difficulties in setting up overseas branches and in giving Irish personnel free access to them;
  • differences in regulatory environments leading to increased costs in setting up branches to provide services abroad.

The Services Directive aims to eliminate these kinds of barriers.

The Directive will simplify administrative procedures for service providers. Irish consumers should also benefit through greater competition brought about by the increase in service suppliers.

Rights of service recipients

The Consumer Protection Act 2007 provides for a range of measures aimed at fostering compliance with consumer legislation, through self-regulation (codes of practice) and through enforcement measures.

The  Sale            of Goods and Supply of Services Act 1980   governs contracts for the sale of goods and supply of services to consumers.

Labour market

Nationals of European Economic Area (EEA) Member States (with the exception of Romania and Bulgaria) and Switzerland are entitled to work in Ireland. Nationals of Bulgaria and Romania and non-EEA nationals must obtain a permit to work in Ireland (unless exempted).

In certain cases, citizens of non-EEA countries do not require a work permit in Ireland. These include:

  •  non-EEA citizens participating in the Green Card scheme for highly-skilled workers in occupations where there are skill shortages;
  •   employees on an Intra-company Transfer (under certain conditions);
  •  a non-EEA national who has obtained a business permission to operate a business in the State.
  • Who needs an employment permit?

If you wish to practise your profession and that profession is regulated in Ireland, you will need to determine if your qualifications will be recognised in the State. If the profession you wish to practise is not regulated then you do not require professional recognition in order to work in this field in Ireland.

Complaints

Businesses and consumers can submit claims against businesses in the Small Claims Court for claims not exceeding €2,000. Claims cannot be made in the Small Claims Court for debts, personal injuries or breach of leasing or hire-purchase agreements. The Small Claims procedure is provided through your local District Court.

The Financial Services Ombudsman looks at complaints concerning financial services, such as credit, and can assist personal customers of financial services and certain small and medium enterprises (an incorporated body i.e. a limited company, with an annual turnover of €3 million or less) in this regard.

 

Administrative procedures

"Points of Single Contact"

The Irish  Point of Single Contact   (PSC) is a facility to make it easier for you (as a company/service provider) to find information on how to provide your services in Ireland. The PSC connects service providers with the necessary competent authorities and helps them to complete all relevant procedures.

Setting up a service business

The Companies Registration Office (CRO) is responsible for incorporating companies and registering business names. By recording his/her name in a Memorandum of Association, any person complying with legal requirements (Company Act) may form an incorporated company.

If the name of your business differs from your own, you must register it before applying to register your company with the CRO. Once this is done, the registration forms must be filled out and sent within one month of the adoption of the business name. The registrar issues a registration certificate for each business name registered.

The CRO allows you to register online and track the progress of the registration process. Three main forms must be submitted to establish a company:

  •  Memorandum of association;
  •  Articles of association;
  •  Form A1.

The registration process will vary slightly, depending on the type of company to set up.

A foreign company registered abroad which wants to establish a branch or a place of business in the State must register with the CRO.

There are also particular rules applying to setting up insurance companies, banks and Friendly Societies.

Notification

You should advise the tax office, Revenue, when you start in business. You can do this by filling in one of the following forms:

  • Form TR1 - Tax registration form for Sole Traders, Trusts and Partnerships;
  • PREM Reg - Employer (PAYE (Pay-As-You-Earn)/PRSI (Pay-Related-Social-Insurance)) Tax Registration Form.

These forms can be used to register for any or all of the following:

  • Income Tax;
  • Employer's PAYE/PRSI;
  • Value Added Tax;
  • Relevant Contracts Tax.

If you are setting up a company, you should fill in form TR2. Form TR2 can be used to register for any or all of the following:

You must register for VAT if your annual turnover (i.e. the amount of receipts excluding VAT) exceeds or is likely to exceed the following annual limits:

  • €37,500 in respect of the supply of services.

You may also be obliged to register for VAT if you receive taxable services/goods from abroad or if you are a foreign trader doing business in Ireland.

You must comply with certain requirements on invoices for VAT purposes. A guideline on what information is required in an invoice for VAT records is provided by the Revenue service.

Social security

A PRSI contribution is payable in respect of full-time employees and part-time employees and consists of an employer's and, where due, an employee's share of PRSI. The PRSI contribution is a percentage of the employee's reckonable earnings. It may be made up of some or all of the following parts:

EU Regulations on social security   protect the rights of migrant workers moving within the EU in situations such as sickness, unemployment and old age. Social security rights acquired in one country are maintained when workers move to another country and they must be treated the same as other nationals.

Individuals may also apply for a Personal Public Service Number (PPS Number). The PPS Number is a personal reference number (not a national identity number), issued by the Department of Social and Family Affairs, which helps you to apply for benefits and to get information from public services, such as Revenue or Social Welfare, quickly and easily.

Proof of qualifications

If you wish to practise your profession in Ireland and it is one of the regulated professions you will need to check if your qualifications are recognised in Ireland.

To do this contact the competent authority for that profession.

If the profession you wish to practise is not regulated in Ireland then you do not require professional recognition in order to work in this field in Ireland. If you wish to check how your qualifications would be assessed in Ireland, please contact the National Qualifications Authority of Ireland.

Work permit applications

           Employment permits   are issued by the Department of Enterprise, Trade and Employment (DETE). Applications can be submitted by either the prospective employee or employer.

Other procedures

In addition to registration with the Revenue service, for some sectors of business, including banking, insurance and transportation, e.g. taxis, particular permits are required.

Resources

The Business Access to State Information and Services (BASIS) website provides information for businesses wishing to import and export from Ireland as well as advice on how to develop export potential.

The Citizens Information Service provides information on options for Alternative Dispute Resolution, which is a means of resolving disputes without going to court.

Business associations such as the Small Firms Association or the Irish Small and Medium Enterprises Association provide information on setting up a business.

Check also the legislation on this topic in:

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Enterprise Europe Network - Contact points

The Enterprise Europe Network provides businesses with information and advice through its local contact points. 

Choose your nearest contact point for personalized help and advice:

Further help

If you wish to set up in business in a regulated profession, the relevant professional body may be able to provide you with assistance.

Chambers Ireland is Ireland's largest business network representing more than 13,000 businesses on the island of Ireland. A social partnership organisation, Chambers Ireland is limited by guarantee and owned by its subscribing member chambers. Its activities include support for small and medium-sized enterprises.

The Citizens Information portal has advice on Consumer Protection.

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.

If you wish to establish a business or perform temporary cross-border services in the EU/EEA area (the 27 EU member states, plus Iceland, Liechtenstein and Norway), turn to the ‘Points of Single Contact (PSC)’ – Members of the EUGO network – that will help you to complete all necessary administrative procedures on-line! Get the information you need and submit your applications to the responsible authorities online. You no longer have to worry about contacting several different authorities one by one – the PSC will do it for you!