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In Short: Are you set up for mandatory e-filing in the CRO?

From 1 June 2017, mandatory electronic filing applies to the following submissions to the Companies Registration Office (CRO):

  • Form B1: Annual return (including financial statements and electronic payment)
  • Form B2: Change of registered office
  • Form B10: Change of director and/or secretary, or in their particulars
  • Form B73: Nomination of a new annual return date

There will be no filing fee for a Form B2, B10 or B73. A Form B1 will have a filing fee of €20, together with any late filing penalties. The filing fee and any late filing penalties can only be paid electronically by credit /debit card or by CRO Customer Account.

Companies and presenters should at this point have familiarised themselves with the CRO's online filing system to ensure they can continue to make the required filings from 1 June 2017. Paper forms for the above matters and paper financial statements filed on or after that date will not be accepted by the CRO.

When a form is filed online, a signature page will be generated which must be signed by a director and/or secretary of the company and physically submitted to the CRO. Alternatively, forms can be digitally signed using ROS (a system of electronic signature which uses Revenue Commission’s ROS system) where the persons signing the form have registered for this service.