From 1 June 2017, the CRO will introduce mandatory electronic filing for the following forms:
- B1 Annual return
- B2 Change of registered office
- B10 Change of director/secretary and or their details
- B73 Nomination of a new annual return date
The main benefit of filing these documents electronically is the cost savings in relation to printing & postage and filing fees. There is no fee for filing forms B2, B10 & B73 electronically and the cost of filing a B1 electronically is €20 (usually €40 for a paper B1).
When filing your annual return electronically from 1 June 2017 you must:
- File the form B1 electronically (either on Core or through another company secretarial software system)
- Upload financial statements in PDF format with typed signatures and dates (within 28 days of e-filing the B1)
- Pay your fee electronically (via CRO account or credit/debit card)
- The form can be signed digitally by a director and secretary using a ROS certificate or a paper B1 signature page must be submitted to the CRO.
- In the case of a company’s electronic filing agent digitally signing the B1, a patch page and overall certificate must be submitted to the CRO.
Paper forms or paper financial statements will be returned if filed after 1 June 2017 and if this leads to your annual return being filed late the consequences are late filing fees and loss of audit exemption for a period of at least 2 years.
If you feel that any of the above content is of relevance to you and you wish to discuss it with us please do not hesitate to contact us using the contact form.
The above content is personal to the writer and should not be taken as legal advice.