EU INC is not yet operational — the regulation is still completing its legislative path, and implementing details are being published by member states throughout 2026 and 2027 (see the regulation timeline). The process below is what the filing will look like at go-live, based on published drafts, working groups, and the harmonised EU business-register infrastructure already in place for the existing Single-Member Company Directive.
Even though you can’t file today, you can prepare now. Much of the work is independent of the EU INC regulation being live: picking a member state, identifying directors, drafting articles, preparing KYC materials. A founder who’s done the preparation can file on the first day the window opens.
Stage 1: pick your home member state
Every EU INC is registered in one home member state. That state’s business register keeps the official record, and the state’s tax authority is your primary corporate tax counterpart. From that home, the EU INC is recognised across the other 26 automatically.
Your choice matters for practical reasons even though the EU INC regime is harmonised:
- Language of filing. Filings are accepted in the official language(s) of the home member state, plus often English.
- Speed of the registry. Registers vary in processing speed. Estonia and Ireland are traditionally fast; Italy and Greece are slower.
- Corporate tax rate. Matters if you have real substance in the home member state. Don’t pick purely on rate if your operations are elsewhere — the tax authority will look at where effective management actually happens.
- Accounting and audit ecosystem. Availability and cost of accountants, lawyers, registered-office services.
- Sector ecosystem. If you’re a fintech, Lithuania or Ireland make sense. For SaaS, language and talent availability matter more.
For most founders, picking the member state where the company will actually operate is the right default. Don’t overthink tax arbitrage.
Stage 2: prepare the core documents
Seven documents to have ready before you open the filing portal:
1. Identity documentation for each director and shareholder
Passport or government-issued ID (valid, not expired), proof of address less than three months old (utility bill, bank statement), and a selfie or video verification for the identity check. For non-EU residents, additional documentation may be required.
2. Articles of association
The EU INC standard template covers most cases. Fields you configure: company name, registered office address, share capital, share classes, director appointments. Non-standard articles are possible but slow the process.
3. Founders’ agreement
Strongly recommended even if not strictly required for filing. See our proposal for a pan-EU standard — EU-FAST — for the sections it should cover.
4. Initial cap table
Share classes, number of shares per class, allocation among founders. Reverse-vesting mechanics (if applicable) documented here, not in the articles.
5. Registered office confirmation
Evidence that the company has an EU address for official correspondence. Either your own property or a lease, or (more commonly at formation) a registered-office service agreement.
6. Ultimate Beneficial Ownership (UBO) declaration
Required under EU AML rules. Identifies the natural persons who ultimately own or control the company (directly or indirectly). Usually any individual holding 25% or more.
7. Director declarations
Each director signs a declaration of willingness to serve and absence of disqualifications. Standard template in the EU INC framework.
Stage 3: file the application
The filing is digital-first. Under the EU INC framework, the process is roughly:
- Identify online via an accepted electronic identification (eIDAS-qualified, Estonia e-Residency, or a member-state eID). Some member states will also accept in-person identification via authorised professionals.
- Fill the EU INC application form — standardised fields across the 27, in the language of the home member state and/or English.
- Attach the prepared documents from Stage 2.
- Pay the registry fee, which is set by the home member state but capped at €100 by Article 16(2) of the EU INC proposal. Expect €0 in fully digital registries (Estonia, Ireland) and up to the €100 ceiling in others.
- Submit for review. The registry reviews the filing, flags any issues, and accepts or rejects.
Notary involvement: a few member states with fully digital registries (Estonia and Ireland are the clearest examples) already allow standard formations without a notary. Others keep a mandatory notary step — Germany (GmbH) and Spain (escritura pública for the SL) are the notable cases. A stated goal of EU INC is to remove mandatory notarisation for standard digital formations; in the meantime, whether you need a notary depends on your home member state. If you do, you’ll need either a qualified remote-notary appointment or an in-person session. Budget extra time and cost.
Stage 4: between filing and registration
The EU INC regulation targets 48 hours from complete application to official registration. In practice, expect a range: 24 hours in fast registries if the filing is clean, up to 5 business days in slower ones or for applications with queries.
During this window, the registry may:
- Request clarifications or additional documents.
- Validate the identity credentials.
- Check the proposed company name against the register for conflicts.
- Verify the registered office address.
You get a provisional acknowledgement of receipt the same day as filing, followed by the official registration confirmation once the registry has completed checks. The registration date is the date recorded on the certificate, not the date you submitted the form.
Stage 5: post-registration setup
Your EU INC now legally exists. The next 2–4 weeks are about operational setup. Roughly in order:
1. Open a bank account
You’ll need the registration certificate, the articles, UBO documentation and director identification. EU banks vary widely in time-to-open (a few days to several weeks). Digital-first banks (Revolut Business, Wise Business, Qonto) are typically faster than traditional banks for starter accounts; traditional banks are usually better for larger operations.
2. VAT registration
Apply for an EU VAT number in the home member state. Enrol in OSS (One-Stop-Shop) if you’ll sell B2C cross-border, and IOSS if you’ll import low-value goods. B2B sales mostly run on the reverse charge and don’t require extra scheme registrations.
3. UBO register confirmation
If not completed as part of the initial filing, file UBO information with the national UBO register. Required across all member states.
4. Accounting setup
Pick an accountant. Set up chart of accounts, bookkeeping software (Xero, Pennylane, Dokka, Fakturoid) and decide on monthly vs quarterly bookkeeping cadence. See our costs breakdown for realistic ranges.
5. Payroll (if hiring)
Register for payroll and social-security schemes in each country where you employ people. Typically handled by a local payroll provider on your behalf.
6. Insurance
Public liability, professional indemnity, cyber insurance as applicable. Usually straightforward once the entity exists; cyber insurers may ask for security-policy evidence.
7. IP registrations
EU-level trademark registration via EUIPO is the cheapest way to cover all 27 member states with one filing. Worth doing early for the company name and key product names.
Common mistakes to avoid
Picking the wrong home member state
The biggest avoidable mistake. Founders chase low corporate tax rates, then find that their real operations are elsewhere, substance rules trigger, and they pay tax in two jurisdictions instead of one. Pick where you actually operate.
Treating vesting as an afterthought
Set up reverse-vesting at share issuance, not six months later. Retroactive vesting creates messy tax consequences and is a red flag in investor due diligence.
Skipping the registered-office service
A non-resident founder without a physical EU office needs a registered-office service that actually forwards mail. Some cheap services don’t. Check the fine print.
Under-capitalising
EU INC removes the minimum share-capital requirement entirely, but funding the company with literally €1 on formation looks bad to banks and investors. Most well-run formations inject a working amount (say €5,000–€25,000) as founders’ paid-in capital to have operational runway from day one.
Not planning the cap table
“We’ll figure it out” is not a cap-table strategy. Decide on founder split, option pool size (typically 10–15% at formation), and reverse-vesting schedule before you file. Changing any of these post-registration is possible but costs legal time and creates tax questions.
Ignoring UBO from day one
UBO is not optional and not retrospective-friendly. File it accurately at formation, and keep it updated whenever ownership changes. Fines for late or inaccurate UBO filings are non-trivial.
Timeline summary
Realistic end-to-end timeline for a well-prepared founder at go-live:
- Preparation: 2–4 weeks (can be done now, before launch).
- Filing to registration: 24–72 hours (the 48-hour target).
- Bank account + VAT + operational setup: 2–4 weeks after registration.
- First annual compliance cycle: 12 months post-registration.
From decision to genuinely operational: roughly 6–8 weeks, most of which is preparation and post-registration operational work, not waiting on the registry.
The INC48 shortcut
The 48 in INC48 is the European Commission’s target — registration in under 48 hours. Our job is to make sure the other weeks, the preparation and the operational setup, are as painless as the registry filing itself. That’s what the formation bundle is designed to do: standard articles, a clean founders’ agreement, registered office, first-year compliance — all included.
When registrations open, the founders who have done the preparation in advance will be the ones live first.
Frequently asked questions
How long does it take to register an EU INC?
The EU INC regulation targets 48 hours from complete application to registration. In practice, expect 24 hours in fast digital registries (Estonia, Ireland) and up to 5 business days in slower ones. End-to-end from decision to operational company: roughly 6–8 weeks, most of which is preparation and post-registration setup rather than waiting on the registry.
What documents do I need to register an EU INC?
Seven items: director / shareholder ID and proof of address, articles of association, founders’ agreement, initial cap table, registered-office confirmation, UBO declaration, and director willingness-to-serve declarations.
Can I register an EU INC without a notary?
Yes in member states that allow fully digital formations (Estonia, Ireland are clear examples). Germany and Spain currently still require a notary step (GmbH and escritura pública respectively). The EU INC framework is designed to remove mandatory notarisation for standard digital formations, but implementation varies by member state.
Which country should I register my EU INC in?
For most founders, the member state where the company will actually operate. The EU INC regime harmonises the legal form, but language of filing, speed of the registry, local tax authority, accounting ecosystem and sector fit still vary.