Ireland: Mandatory Electronic Filing

A section of the Companies Act 2014 will make online filing of a number of forms at the Companies Registration Office mandatory from 1 June 2017. We review the key points to note with these forms.

The Companies Act 2014 (Section 897) Order 2016 will make online filing mandatory for the following forms from 1 June 2017:

  • Form B1 - annual return
  • Form B2 – notice of change in registered office address of a company or of appointment/cessation of a registered office agent
  • Form B10 – notice of change in directors or secretaries or in their particulars
  • Form B73 – nomination of a new annual return date

Over 87% of Forms B1 and 69% of all documents were filed online in 2016, according to the Companies Registration Office ("CRO"). New legislation will come into force in June 2017 which will make electronic filing of certain forms mandatory, most significantly the B1 annual return form, which all companies must file each year.

Key points to note

  • The change applies to all Irish companies
  • Documents can be filed on the Company Online Registration Environment website ("CORE") or through an approved secretarial software package. Details of approved packages are given on the CRO website
  • Filing fee for electronic Form B1 is €20, as opposed to the current fee of €40 for filing a hard copy form, and there is no filing fee for filing Forms B2, B10 and B7 online
  • Online filing fees, including late filing fees, must be paid electronically by credit /debit card or by CRO Customer Account. Direct payment of fees by cheque, postal order, money order or bank draft will not be possible after 1 June, although it will continue to be possible to top-up a Customer Account by those methods

Additional points to note in relation to the online filing of Forms B1

  • Financial statements must be uploaded as a PDF attachment either on CORE or through an approved software package within 28 days of the electronic filing of the Form B1
  • The financial statements do not need to carry the manuscript signatures of directors or auditors. Instead, the financial statements must contain:
    • the typed name(s) of the director(s) who signed the financial statements on behalf of the board of directors;
    • the typed name of the auditor (where applicable); and
    • the date on which each document was signed.
  • When electronically filing a Form B1, the filing company has three signature or verification options:
    • manual signing – if this option is chosen, the signature page of the form must be printed, signed by a director and by the secretary and submitted manually to the CRO within 28 days of e-filing. If this is not done within 28 days of e-filing the company will incur late filing penalties. The signature page will be returned by the CRO if the financial statements have not been uploaded on time.
    • electronically signed by a Director and Secretary using ROS Certificates - a system operated by the Revenue. As the director and secretary are signing the form electronically, nothing further is then required to be physically delivered to the CRO. Electronic signature must be completed within 28 days of the date of e-filing, as must the uploading of the financial statements of the company via PDF, after which the company will incur late filing penalties.
    • filing through an electronic filing agent – this will involve the Form B1 being digitally signed using an ROS Certificate by a nominated agent. Two pages – (1) a Patch Page, provided by CORE or the software package, and (2) an Overall Certification for the uploaded financial statements signed by a director and secretary, are to be delivered to the CRO within 28 days of e-filing of the Form B1. Failure to do so will lead to late penalties. A PDF of financial statements must be also be uploaded within 28 days of electronically filing the Form B1.


This 2016 Order is a timely development in the current digital era, when companies and service providers are moving towards a paperless office. It represents a step towards a more efficient and cost-saving compliance environment.

Electronic filing not only frees companies from the inconvenience of having documents physically signed by directors based outside the State, but also minimises the possibilities of error on documents as the person completing the form will be alerted if information inserted in the e-forms is inconsistent with the information on the CRO records.

Companies and presenters are advised to start preparing now and take necessary administrative formalities, such as to register the company or its agent on CORE, to install the necessary software package and/or to obtain the necessary ROS certificates.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Events from this Firm
10 Jan 2019, Other, Dublin, Ireland

We are delighted to invite you to our first In-House Counsel Masterclass of 2019 on Thursday 10 January from 7.30am in The Conrad Hotel, Dublin 2.

20 Jan 2019, Conference, Dublin, Ireland

We are delighted to sponsor Airline Economics Growth Frontiers 2019 Conference taking place in the Shelbourne Hotel in Dublin from 20 to 23 January 2019.

22 Jan 2019, Seminar, Dublin, Ireland

We are delighted to invite you to our first Employment Law Top Tips seminar of 2019 on Tuesday 22 January in our offices on Barrow Street, Dublin 4.

Similar Articles
Relevancy Powered by MondaqAI
In association with
Related Topics
Similar Articles
Relevancy Powered by MondaqAI
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions