Electronic Filing Agent

The CRO has put in place a system which allows most forms to be signed and filed wholly electronically.

Under section 35 Companies Act 2014, a company may authorise a person to be its Electronic Filing Agent. If a company chooses to do this, there will no longer be a need for directors and secretaries of companies to apply for ID and PINs. For more information on Electronic Filing Agent, see Information Leaflet No. 15. It is also possible to sign electronically in CORE using ROS Certificate (Revenue Online Service)

Link to Information Leaflets

What do I need to do to become an e-filing agent?

You need to have

  • An account in credit with CRO


An approved Secretarial Software Package


Register on our website at https://core.cro.ie

You need to file:

  • A Form J1A. When this form is processed, you will receive your electronic filing agent ID number ( This is the number that you need to insert on all B77 Forms)
  • a ROS electronic certificate
  • A Form B77 for every company for which you intend to file. This can now be done Free of Charge from your secretarial software package or online at https://core.cro.ie. If you submit a paper B77, downloadable from our website, you should also include a fee of €15.00.

Link to Forms Page            

ROS (Revenue Online Service) Electronic Certificate

It is possible for Electronic Filing Agents (EFAs) to sign a B1 in CORE with a ROS (Revenue Online Services) electronic signature. This possibility will only be visible where the person verifying the contents of the form is an Electronic Filing Agent.

An Electronic Filing Agent (EFA) cannot certify the financial statements of a company:

An EFA can sign a B1 (annual return) form on behalf of a company once s/he has been authorised by the company to do so on a B77 form. However, the 2014 Companies Act requires that the financial statements must be certified by a Director and Secretary of the company (original signatures). Therefore, where the B1 form is being signed by an EFA, the financial statements must be certified separately by a Director and Secretary using a Financial Statement Certification sheet which must be attached to the B1 when delivering the annual return to the CRO.

Pdf symbolCERTIFICATE for EFAs filing Financial Statements.pdf