There are 2 main complications if you are non-resident.
You may have to come to Ireland to open a bank account.You will need your identification papers e.g. passport and sign up for the bank account on a secure platform.
You will need to be resident in the EEA ( European Economic Area ) otherwise you have to have a bond to cover your accounting requirements with the Companies Office. This costs approximately €1,800 per year so it is usually cheaper to appoint a local to act as director.
Company formation in Ireland for non-residents
To form a company you will need at least 2 legal persons, one real person to act as director and another person ( who can be a company ) to act as company secretary.