Frequently Asked Questions

Included are some of the most commonly asked questions regarding the CRO. The second page of FAQ deals with : regarding annual returns, mortgages, liquidation, strike-off and restoration

Please See also: E-Filing Frequently Asked Questions: regarding registration with CORE, forms that can be filed online and fees.

How to I make payment for documents to be lodged with the CRO?

Payment may be made by: Cash (it is not advisable to send cash by post), Postal Money order, Bank draft/cheque. Credit/Laser cards may be used for online company searches or online deposits to a customer account. It is also now possible to pay for documents at the Public Office using credit card payment. Form B1 must be paid for online - no cheque payments are acceptable for this electronic form.

Postal money orders/bank drafts/cheques should be made payable to the Companies Registration Office (full title).

Foreign currency, sterling and euro items drawn on banks outside the Republic of Ireland are not acceptable, because of service charges for cheque clearance. Payments from outside the Republic of Ireland for document registration, document requests and miscellaneous services, must be on an euro denominated bank draft drawn on a bank in the Irish clearing system.

Please see link for Opening a Customer account with the CRO.

For online deposits to a customer account, please see Login to Account.

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What is a company?

A company is a legal form of business organisation. It is a separate legal entity and, therefore, is separate and distinct from those who run it. The company (and not the individual shareholders) is the appropriate person to be sued in the event that debts are incurred by the company which remain unpaid, despite demand. A company registered under the Companies Act 2014 becomes a body corporate as and from the date mentioned in its certificate of incorporation. The vast majority of companies incorporated also have limited liability and have to file annual returns and submit notice of change in their details.

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What is a business name?

A business name is a trading name and registration of a business name is obligatory, if any individual or partnership (whether composed of individuals or bodies corporate or any combination of both) or any body corporate carries on business under a name other than their own true names. Its purpose is to make public the identities of those individuals, partnerships or corporate bodies being the legal entity behind the business name. No new legal entity is created when the business name is registered. Creation of a business name doesn't provide limited liability. A business name doesn't have to file annual accounts.

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What is an external company?

An external company registration is where a company incorporated in a foreign jurisdiction establishes a Branch in Ireland. 

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How do I register a company?

A company is a legal entity separate and distinct from those who own or run the company. In order to Incorporate a Company a number of required steps must be followed. A Form A1 is completed and submitted with a memorandum and articles of association.

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How can I reserve a company name?

This service is only available online at Registration with CORE is free. The name can be reserved for 28 days and the cost of this application is €25.00, which can be paid in advance by credit card or charged to your account in the CRO. If this is presented within the 28 days specified the incorporation fee will be reduced by the €25.00. See Reserve Company Name. You cannot reserve a business name (trading name).

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Does the registration of a company name mean that trademarks are protected also?

No. See Company Name for details on the provisions regarding names. Trademark law is separate from company law. For more information on trademarks, please see the Patents Office website

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How quickly can I incorporate a company?

Incorporation of a company depends on the Method of Registration. Registration can be availed using Online A1 or Fe Phrainn schemes. These schemes require setup and aren't suitable for a one-off incorporation of a company. These schemes are used by frequently filing presenters.

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Can I purchase a memorandum and articles of association from the CRO?

No. The CRO does not provide drafts of the memorandum or articles of association (constitutions) to be used by companies. Samples of these documents may be obtained from legal stationers, accountants, solicitors or company formation agents. The Companies Act 2014 sets out in its Schedules the format for the constitution of different company types. See Irish Statute Book website.

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Can I get a Company Seal from the CRO?

The CRO cannot provide Company Seals. These can be purchased from a law/legal stationers.

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Can I use a PO Box number as an address?

No, the registered office must be a physical location. See Registered Office info. A director must state his/her usual resident address.

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How do I change the registered office of the company?

A Form B2. The registered office change form can be completed online for free at

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Does the company have to carry on business in the State?

Yes, a company must carry on an activity in the State. Information on the Nace code classification is also available here. Please see Activity in the State.

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Can I have only one director?

Each company type must have at least two directors - see Company Officer information - with the exception of the LTD company type which can have a single director. A single director LTD company must have a separate secretary.

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Can an undischarged bankrupt be a director?

No. An undischarged bankrupt cannot act as an officer of a company. See Section 132 Companies Act 2014.

Section 132 of the Companies Act 2014 provides that if any person, being an undischarged bankrupt acts as an officer or directly or indirectly takes part or is concerned in the promotion, formation or management of any company except with the leave of the High Court, he shall be guilty of an offence, which is prosecutable summarily by CEA.

Undischarged bankrupt means a person who is declared bankrupt by a court within the State or elsewhere, who has not obtained a certificate of discharge or its equivalent in the relevant jurisdiction.

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Do the directors have to be Irish resident?

No, at least one director should be European Economic Area (EEA) resident, an alternative is to file a bond. See Company Officer information.

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How do I change the director information for the company?

A form B10 is completed to Change Director or Secretary InformationForm B10 is used to record a change of address, resignation, appointment or passing away of a director or secretary. Form B10 can be completed online for free at

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What information must appear on company letterheads?

Please see Letterheads page and Information Leaflet 7 for details.

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Where can I obtain a Transfer of Shares form?

A company is not required to notify the CRO of share transfers at the time of the transfer. The transfer will be reflected in the next annual return filed by the company. The Stock transfer form is not a CRO form and should not be filed with the CRO. A stamp duty return must be filed online with Revenue if the stock transfer form is chargeable to stamp duty. For information on stamp duty and filing stamp duty returns, please see

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How do I register a Business Name?

Registration of a business name does not result in the creation of an entity with separate legal personality. Registration of a business name does not result in the creation of an entity with separate legal personality. Business Name Registration has some required steps and involves an individual partnership or company disclosing that he/she/they/it are carrying on business under a name which does not consist of the individuals name or the names of all partners or the corporate name, without any addition, as the case may be. The legal entity is the owner of the business name - the individual(s) or company which has/have registered the name. You can check the Register of Business Names using the Search Facility on the site.

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How do I change the information on a business name?

An RBN2 form must be completed. There are three different types. See Change of Information - Business Names page.

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What information must appear on letterheads for a business name?

Please see Information Leaflet 7 for details.

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Are there security features on a certificate of registration?

Yes. Certificates of registration are now only issued in electronic format. See Certificate page for more information.

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How do I cease a business name?

A Form RBN3 is submitted and it has no filing fee.

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More FAQ's

Questions concerning Annual Returns, Restoration and Voluntary Strikeoff, Duplicate Certificates. Link to Next Page of FAQ.

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