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Posting documents to the CRO

Where documents are either lost in the post or are delivered late to the CRO, they will be deemed to be late, resulting in the application of late penalty fees and loss of audit exemption, where applicable. Loss or delay in the post does not constitute grounds for a late penalty waiver and it is CRO policy never to waive the late filing fees in such circumstances.

Documents Lost or Delayed in the Post

The Companies Acts 1963 to 2012, provide that documents which are required to be filed with the Registrar of Companies must be delivered to the CRO at its offices by the required date.

It is therefore, entirely a matter for presenters/companies to consider before they send documents to the CRO, what is the best method of ensuring that their documents are delivered on time.

If you feel that there is a risk that your documents may not arrive in CRO on time and thereby incur late penalty fees and loss of audit exemption, you should consider hand delivering the documents to the CRO's Public Office in Parnell Square or posting them to our postal lodgements office in O'Brien Road, Carlow using a "guaranteed delivery" service such as Express Post. Express Post guarantees next working day delivery whereas Registered Post only guarantees proof of delivery but not next day delivery. The DX Mail service number for the CRO is 145001.

Electronic filing reduces the risk of late filing of your Annual Return. If you file electronically, you have an extra 28 days in which to submit the signature page and accounts and the fee is only €20. For more information on e-filing, please see Online Services.

When submitting documents to the CRO, there are some practical steps that can be taken to help avoid delay in receipt or registration. Documents can be delayed or lost in the post, but the requirement to file with the CRO remains and non receipt does not constitute grounds for a late filing fee penalty waiver.

Practical Steps when sending documents to the CRO:

  • Use a "guaranteed delivery" service which guarantees next working day delivery
  • Staple documents together, especially cheques - do not use paper clips.
  • If company is about to be struck off the register, write clearly in big letters on covering letter " ON STRIKE OFF LIST"
  • Avoid longwinded covering letters - if there is something important that should be noted by the CRO, put it in large bold letters.
  • When filing electronically, avoid photocopying or faxing the signature pages as this can result in a deterioration of the barcode and it may not be possible to scan it in the CRO.
  • Please note that there is no Freepost facility in operation in relation to items posted to CRO - by not putting a stamp or a frank on your envelope, you may be delaying delivery of your document.