Secretarial software packages
A number of Secretarial Software providers have worked with the CRO to incorporate the forms that are available to file electronically into their packages e.g. the B1 Annual Return.
Below is a list of the providers that have electronic forms incorporated into their software:
Any software company interested in incorporating our forms into their package should download th example specification below for the B1 Annual Return and contact the Electronic Filing Section.
B1 Specification:
B1 Specification (0.04 MB, Adobe PDF)
Presenters
A person or firm that wishes to file returns on behalf of clients will register as such with the CRO. Presenters will use a high level of security in sending in returns such that the CRO will be able to prove the identity of the sender for any return.
Electronic Signatures
A director or secretary who wishes to sign returns electronically through a software package can currently:
- apply to the CRO for a CRO ID for identification purposes and for a PIN for use as a signature (Form J2);
- notify the CRO of any registered presenter whom they authorise to file returns containing their signature (Form J3).
The CRO ID and PIN of each officer will be forwarded to his or her home address.
Link to Forms Page
It is a matter for company officers to ensure that their CRO ID and PIN are not improperly used.
Documents That:
- are furnished by a presenter who has been duly authorised by a company officer and
- contain the CRO ID and PIN of that officer,
have been signed by that officer in accordance with the Companies Acts and the Electronic Commerce Act 2000.
What do I need to use this service?
In order to avail of this service, presenters will need the following:
- an Account with the CRO which must be in credit; See Opening an Account
- a company secretarial software package which supports this functionality;
- access to the internet;
- a digital client certificate which is used to electronically identify a presenter; on successful processing of your application, the CRO will issue the contact person named on this form with a personal digital certificate by e mail. The CRO will be the Certificate Authority (CA) for this certificate. A personal digital certificate is equivalent to a identity card and is to be used in conjunction with the appropriate secretarial software product. It will verify the identity of the sender of the relevant electronic documents.
- to be registered as a presenter using a Form J1;
- Each director or secretary who will sign returns will need to obtain a director/secretary CRO ID and PIN using Form J2;
- Each director or secretary who will sign returns will need to authorise a presenter to file on their behalf using Form J3. Appointing a firm by its firm name to be the authorised agent of a company is an appointment by the person concerned of those persons who shall from time to time during the currency of that appointment be the partners in that firm as from time to time constituted and includes any firm resulting from a merger of the appointed firm with another firm or firms. Where an individual is appointed by a person as his/her authorised agent, this not only authorises the agent to act in a personal capacity but also authorises him/her to act as agent while a partner or employee of any firm which he/she may join during the currency of the appointment.
How does it work?
- The presenter prepares an annual return as usual using a company secretarial software package which supports e-filing to the CRO.
- The return will be signed using the director/secretary CRO ID & PIN supplied, using a mechanism provided by the supplier of the secretarial software.
- Instead of printing the annual return form, you now select a send option. This will send the return electronically signed to the CRO. Your own software will supply a cover sheet for sending in with any attachments e.g. Accounts.
- You will be able to check the status of your returns using your secretarial software. Any returned documents will also be notified through your secretarial software, how this is done depends on the secretarial software package used. All attachments must be received within 28 days of receipt of the electronic message. Where attachments are required and not received within the 28 days the document will be deleted and deemed not received.
What if a director or secretary wishes to withdraw from the scheme, or terminate notice of appointment of a particular presenter?
This can be done using Form J4.
Link to Forms Page
How is the service paid for?
A debit will be made to the presenters CRO account when the submission is registered, i.e. when the document has been checked and accepted by the CRO.
When is a return deemed received in the CRO?
A return will be deemed received when the attachment cover page with any required attachments are received in the CRO. This must be within 28 days of the receipt of the electronic message in the CRO.
What if late penalties apply?
The late filing fee if any will be calculated and fixed as at the time the electronic message is received in the CRO. The amount of any late filing penalty will be notified through your own secretarial software package. No late filing penalty will be debited until the accounts are received.
Do I have to use a secretarial software package?
No, it is possible to file forms electronically through www.core.ie
Will the specification for the file structure change?
The specifications for each form are developed in a bespoke XML standard called CRXML. They are subject to change but notice will be given.
Can a company be its own presenter?
Yes. The two separate functions will still be retained in that there will be an authorised presenter and an electronic signature but there is no reason why a director could not authorise his or her own company to file the returns.
What if I have any other questions?
You can email us at Electronic Filing Section.
Terms and Conditions
This page details the terms and conditions applicable to filing documents wholly in electronic form with the CRO.
Forms required for registration
- J1 - Application to act as a filing Agent.
- J2 - Application for secretary/director CRO identification number (CRO ID) and Personal Identification Number (PIN) for purposes of electronic filing of CRO forms. (Each director/secretary needs to complete)
- J3 - Authorisation of agent. (Each director/secretary needs to complete)
- J4 - Changes to electronic filing authorisations.
Link to Forms Page
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