
Write the activity before looking for the code
The incorporation process asks for a NACE code for the principal activity. Start with one sentence that explains what you sell, to whom and how. Compare that sentence with the classification options presented in the current CRO process. Ask the formation team to confirm the appropriate code instead of copying one from an unrelated company.
Describe the commercial work precisely
For example, “we develop subscription software for independent retailers” gives a clearer starting point than “technology company”. “We provide bookkeeping support to small businesses” is different from selling accounting software. These are illustrative descriptions, not code recommendations. The distinction helps your adviser understand the work before applying the classification.
Deal with several activities openly
A founder might sell a product and provide training around it. List both activities, then explain which you expect to be the principal business at launch and why. Keep your assumptions visible if the balance could change. Do not select a vague category merely to avoid discussing the business model; ambiguity can carry through into banking and tax-registration conversations.
Do not treat classification as permission
A code describes activity. It is not a substitute for checking whether your proposed work requires a separate licence, professional authorisation or other approval. Keep those checks in their own part of the launch plan. If your service sits between categories, send a short description and sample customer offering to the formation team before the application is finalised.
Your practical checklist
- Describe the actual product or service
- Identify the expected principal activity at launch
- Check the current CORE classification options
- Explain secondary activities and uncertainties
- Review any separate permissions with an adviser
Sources and editorial notes
Official guidance and any referenced service information checked 11 October 2026. These are original preparation notes with illustrative examples; they do not replace individual legal or tax advice.
Author and publisher: Ireland Company Formation, operated by COMMERCIAL ADMINISTRATION BUREAU LIMITED. For a correction or question, contact the team.
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CRO Form A1: your incorporation checklist or browse every founder article.