Websites and Stationery — What information must be disclosed by company

Under the Companies Act 2014, every company is required to display its name outside every office or place of business in which its business is carried on in a conspicuous and legible manner.

Each company must also display information about itself on any stationery, website(s) and correspondence pertaining to the company.  The information which the company is required to display depends on what type of company it is.

Disclosure requirements for company stationery (limited liability companies only)

The following information must be disclosed on all company business letters (unless otherwise exempt):-

• full name of the company — the only abbreviations that may be used are Ltd, Teo and Plc
• company number;
• registered office of the company;
• forenames (or initials) and surnames, past and present, of all directors, as well as the nationality of any non-Irish directors.

All of the above information (except director’s details above) must also be disclosed on all order forms for goods and services.

The company name must be disclosed on all company documentation including invoices, cheques, receipts, notices and official publications.

If a company is registered for VAT, its VAT registration number must be shown on all invoices and receipts.

Disclosure requirements for the company websites and other electronic media (limited liability companies)

The following information must be disclosed on all company websites, emails and faxes:-

• full name of the company — the only abbreviations that may be used are Ltd, Plc, DAC, CLG (or the equivalent in Irish)
• company number;
• registered office of the company;
• that the company is registered in Ireland;
• if the company is exempt from including Company Limited by Guarantee (CLG), the fact that the company is a limited company must be disclosed;
• Where there is reference to a company’s share capital, this must be a reference to paid up share capital.  However, a company is not required to disclose its share capital.
• If the company is being wound up, that information must be disclosed.

The above information must be disclosed in a prominent and easily accessible place on the company’s website.

Unlimited Companies

Unlimited companies are not bound by the legislation regarding disclosure for company websites and other electronic media.  However, an unlimited company must disclose the following information on its business letters:-

• the full name of the company;
• the names of all of the directors and their nationalities if they are not Irish. Initials ma be used instead of forenames.

The name of the company must also be disclosed on all other forms of company stationery.

For further information please contact Maeve Walsh at mwalsh@reddycharlton.ie