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Company Fees

Registration

Form Description Paper Electronic
A1 New Company €100 €50
A4 Application by plc to commence business and declaration of particulars €300 N/A
B1 Annual Return n/a €20 (Secretarial Software)
€20 (Form Online)
Late annual return           
Late annual return
(a) Initial late filing penalty plus registration fee €120
(b) Daily default penalty €3
Maximum late filing penalty per return €1200
B1X Voluntary revision of defective financial statements  €15  n/a
B2 Change in company registered office n/a Nil
B3 Change in registered addresses €15 Nil
B4, G1, memo & arts Increase in authorised capital €45
(total fee for 3 documents)		 N/a
B5 Return of allotments €15 N/a
B7 Notice of Consolidation and Division, or Conversion into Stock of Shares, or of the Re-Conversion into Shares of Stock, or of the Subdivision or Redemption or Cancellation of Shares €15 N/a
B9 Notice of increase in members €15 N/a
B10 Change of directors/secretary,or change in their particulars, resignation, change of residential address, etc.  n/a Nil
B10a Change in Director address/name filed in relation to multiple companies n/a Nil
B11 Statement of particulars of rights attached to shares allotted and not otherwise registerable €15 N/a
B12 Statement of particulars of variation of rights attached to shares and otherwise registerable €15 N/a
B13 Notice of assignment of name or new name to any class of shares. section 90.4 2014 Act. €15 N/a
B18 Registration of a prospectus approved by the Central Bank for issue by an Irish registered company €15 N/A
B18a Registration of a local offering document for an amount not exceeding €5,000,000 €15 N/A
B42a  Notice of rectification of register of members  €15  n/a
B46 Notice of authorization/revocation of authorization of persons to bind the company €15 n/a 
B47 Notification by an auditor of his/her resignation as auditor to a company. (CRO code - not an actual form. Letter is submitted). €15 N/A
B67 Application for certificate that company has a real/continuous link with one or more economic activities that are being carried out in the State €40 N/A
B68 Application for certificate that company should not be reckoned for the purpose of determining the number of companies of which a person is director €40 N/A
B69 Notice that a person has ceased to be an officer where the company has failed to file Form B10 €40 Nil
B72 Notification by an auditor of termination of his/her appointment by a company, which intends to avail of the audit exemption. (CRO code - Not an actual form. Letter is submitted). None N/A
B73 Nomination of a new annual return date n/a Nil (must be completed on same day but after annual return)
B74 Statement of Directors Disqualifications None. Must be filed with a Form A1/B10. N/a
B74a 

Notice of Director's foreign disqualifications subsequent to appointment as Director (filed only in circumstances where person has already filed B10 or A1 and are on register)

 €15 n/a
B77 Notice of Authorisation/Revocation of Authorisation of Electronic Filing Agent (EFA) €15 Nil
B78a Nomination of a new Annual Return Date for holding and/or subsidiary undertaking €15 N/A
B83 Alteration of Financial Year End Date €15  N/A
  Court Orders  €15  N/A 
CBM1 Cross Border Merger form €15 N/A
C1  Particulars of a charge  n/a

€40 - mandatory electronic filing with ROS signature
C1A Registration of Mortgage/Charge created by Irish company - Stage 1 of 2 stage procedure   n/a €40 - mandatory electronic filing with ROS signature from 1st June 2015
C1B Registration of Mortgage/Charge created by Irish company - Stage 2 of a 2 stage procedure n/a Nil
C3 Particulars of a charge subject to which property has been acquired by a company incorporated in the State €40 n/a
C6 Full satisfaction of a charge €15 N/A
C7  Partial satisfaction of a charge  €15 N/A 
C10 Judgment Mortgage  €40  N/A
C17  Change in Person Entitled Particulars in relation to charge registered  €15 N/A
D series Re-registration of company (including all documents) €60 N/A
D6C  Members assent to re-registeration as a company limited by guarantee (CLG) Part of D20 application N/a
D6D Members assent to re-registration as a Designated Activity Company Limited by Guarantee (DAC)  Part of D20 application N/a
D10/83 Application by public limited company for re-registration as another form of company following cancellation of shares and diminution of share capital €15 N/A
D13  Notice of application made to the court for the cancellation of a special resolution regarding re-registration  €15 N/A
D20 Application to re-register company type and statement of compliance €60 N/A
Mergers/Divisions      
DM1 Notice of Common draft terms of merger involving two or more Irish companies. (Part 9 of Companies Act 2014)  €15 N/a
DM2  Notice of Common draft terms of merger involving two or more Irish companies - PLC included (Part 17 of the Companies Act 2014) €15  N/a
DV1  Notice of delivery of Common draft terms of division involving 2 or more Irish companies (Part 9 of the Companies Act 2014)   €15  N/a
DV2  Notice of Common draft terms of division involving two or more Irish companies - PLC included (Part 17 of Companies Act 2014) €15 N/a
E Series Liquidation, Receivership and Examinership Forms. All forms €15 €15 N/A
E1 Declaration of Solvency €15 N/A
E2 Notice of Appointment of Liquidator €15 N/A
E2a  Notice of resignation of liquidator  €15  N/A 
E2b  Notice of removal of liquidator  €15  N/A 
E2c  Notice of appointment of liquidator following removal of previous liquidator  €15  N/A 
E3 Liquidator's account of his/her acts and dealings €15 N/A
E4 Liquidators statement of proceedings €15 N/A
E5 Liquidator's final statement of account €15 N/A
E6 Return of the final Liquidator's meeting (Members) €15 N/A
E669  Notice of annulment of liquidation  €15 N/A
E7 Return of the final Liquidator's meeting (Creditors) €15 N/A
E8 Notice of appointment of Receiver €15 N/A
E9 Receivers Abstract €15 N/A
E10 Statement of Affairs. Receiverships. €15 N/A
E11 Notice of cessation of Receiver €15 N/A
E24 Notice of petition for appointment of Examiner €15 N/A
F15 Notice of judgement opening Insolvency Proceedings in another Member State/decision appointing Liquidator €15 N/a
Creditors resolution No fee N/a
F Series Foreign Company Forms
F12/F13 External company registration €60 N/A
F4 Change in address of branch in the State €15 Nil
F2 Alterations in the memorandum/articles of an external company €15 N/a
F3 Change in the director/secretary/persons who represent the company/of persons resident in the State authorised to accept service of proceedings on behalf of the company or address of persons resident in the State responsible for ensuring compliance €15 N/a
F7 Return of accounting documents of an external company €15 N/a
F8 Particulars of a charge on property in the State created by an external company n/a

€40 - Mandatory electronic filing with ROS signature from 1st June 2015
F8a First Stage of Two Stage Procedure
Notice of intention to register Particulars of a charge on property in the State created by a company incorporated outside the State		  n/a

€40 - mandatory electronic filing with ROS signature from 1st June 2015
F8b  Second Stage of Two Stage Procedure
Confirmation of Particulars of a charge created by a company incorporated outside the State		  n/a

Nil - mandatory electronic filing with ROS signature from 1st June 2015
F9 Particulars of a charge subject to which property in the State has been acquired by an external company €40 N/a
F14 Notification of winding up/closure of branch of an external company. €15 N/a
Resolutions
G1Q, memo & arts Change of company name €100 €50
G1 Special resolution and any document lodged in connection with it, other than resolution in connection with change of company name. Eg. Resolution with Memo & Arts has fee of €30. €15 per document Nil
G1 H15 Special Resolution - voluntary strike-off only  €15 Nil 
G2 Ordinary resolution and any document lodged in connection with it €15 per document Nil
H Series
H1 or H1-OMC Restoration of a company €300 N/A
H15 Voluntary Strike-Off Request €15 N/A
H16  Objection to the Voluntary strike-off of a company  €15  N/A 
H17  Cancellation of the Voluntary strike-off  €15  N/A 
H2 Notice of Disclosure Order €15 N/A
H3 Notice of Removal of Auditor €15 N/A
H4 Notification that Proper Books of Account are not kept €15 N/A
H5 Return by a company purchasing its own shares and/or shares in a holding company €15 N/A
H5a Return for re-issue of former treasury shares €15 N/A
ICAV1 Application by Irish company to be de-registered as an Irish company following its change to an ICAV €15  N/A
I Series European Economic Interest Grouping
IG1, IG2, IG7 European Economic Interest Grouping documents €190 n/a
Other IG Forms - IG3, IG4, IG5, IG6, IG8 European Economic Interest Grouping documents €30 n/a
J Series Electronic filing
J1a Application to act as a statutory electronic filing agent No fee n/a
Q Series Migration by Continuation
Q1 Application by migrating company for registration as an Irish company by way of continuation. Migrating companies under Section 1410 of Companies Act 2014 Forms Q2, Q3, Q4 and Q9 have no fee. €445 n/a
Q5 Application by applicant company for de-registration as an Irish company by way of continuation. Applicant companies under S1413 Companies Act 2014. Forms Q6, Q7, Q8 and Q9 have no fee. €445 n/a
Summary Approval Procedure forms SAP203, SAP204, SAP205, SAP206 €15 n/a
Societas Europaea Forms SE1, SE2, SE3, SE4, SE6, SE7, SE16, SE17, SE18 €100 N/A
Societas Europaea Forms SE8, SE9, SE10, SE11, SE12, SE13, SE14, SE15, SE19 €15 N/A
Societas Europaea Form SE5 - Formation of subsidiary SE by an SE. €60 N/A
 T1 Redaction of new residential address: company officer No fee. Submitted together with form of appointment of company officer

N/a
Notification by an auditor of termination of his/her appointment by a company, which intends to avail of the audit exemption. Nil N/A
Notification by an auditor of his/her resignation as auditor to a company €15 N/A
All other post-incorporation documents €15 N/A

Search

Search Paper Electronic
Image of a document €2.50 €2.50
Printout of basic company details €3.50 €3.50
Search on company paper file (mostly older documents) €3.50 €3.50
Duplicate certificate of a company €12.00 Nil (for public sector use only)