Electronic Filing Agent

The CRO has a system in place 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. 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 AND An approved  Secretarial Software Package OR 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

FAQ regarding EFAs and Mandatory E-Filing

Changes specific to Electronic Filing Agents as a result of S.I. 458 of 2016

B2’s (change of registered office), B10’s (Change in director/secretary information), B1’s (annual return and financial statements) & B73’s (change in ARD date) MUST be filed electronically. The B1 form must be paid for by credit/debit card or CRO customer account. Financial statements must be uploaded.

Q1. As an electronic filing agent, can I submit paper financial statements?

A1. No. All financial statements must be submitted online. As an Electronic Filing Agent (EFA) you should also be aware that, as there is a requirement for financial statements to be uploaded, you are unable to deliver originally signed financial statements with the B1 patch page.

Q2. How do I certify that the financial statements are correct?

A2. Where you sign a B1 as an EFA, you need to file an overall certification signed by the director and secretary (wet signature) and this must be delivered to the CRO with the patch page.  A sample overall certification can be obtained at Filing Accounts Electronically webpage.  

Links: Electronic Filing Agent page