If an annual return is non-compliant, please note that the return will not be physically sent back to the Presenter.
An email will issue to the Presenter informing them that their document is sent back and they must re-upload their financial statements, resubmit their B1 and print and sign a new signature page and deliver it to the CRO within 14 days.
Companies and Presenters should ensure that they provide the correct email address to ensure they are alerted when their documents are sent back as they will not receive a letter or documents by post.
B1’s are automatically rejected where the B1 signature page or overall certificate is not signed or if it has only one signature. The Registrar will not use her discretion under Section 898 of the Companies Act 2014 in these cases and does not allow 14 days for the amendment required. A new annual return must be captured, financial statements uploaded and a new signed signature page delivered to the CRO. Where this new annual return is more than 28 days after the company’s Annual Return Date, the B1 form is late.
Financial Statements must be uploaded prior to sending in a signed signature page/patch page to the CRO. If a signature page/patch page is received and there are no financial statements uploaded then this annual return is rejected. Companies are not given 14 days to upload the financial statements.
Payment must be made online
The filing fee for an e-B1 is €20. Remember that if you have chosen to pay by credit card, payment will be taken immediately and is NON REFUNDABLE (as we cannot store card details). If you would prefer to pay by customer account, payment will not be deducted from your customer account until the signature page is received and processed. To open a customer account online please go to New Customer Account.
If an annual return is filed late, late filing penalties apply and, where applicable, the company also loses its entitlement to claim audit exemption in the following two years.
CRO Account Holders
CRO Account holders should ensure that there is sufficient money in their account to cover the transaction before submitting their documents.
Do not leave it to the last minute to file your annual return
CRO regularly receives calls from presenters who miss their annual return filing deadline because (a) they encountered technical problems while attempting to submit their B1 electronically on the last day, or (b) they posted their documents to the CRO a day or two before their deadline and they were delayed in the post.
In light of the very serious consequences of late filing (i.e. late penalties and loss of future audit exemption), the CRO would exhort companies not to leave it to the last day to submit your B1 on-line as there is a risk that a temporary issue with your PC, your broadband service, web browser or server could prevent you from
completing the filing on time.
Similarly, if you are sending documents to the CRO close to your filing deadline, CRO advises you to use a form of time guaranteed delivery service which provides proof of delivery. There are a number of providers offering this service (e.g. An Post's Express Post service).
The 2014 Companies Act places the responsibility on the company itself for on-time DELIVERY of its annual return to the CRO. If an annual return is delivered late, the CRO has no discretion in relation to the application of penalties and loss of future audit exemption.
Should you have queries regarding your Annual Return please contact:
LoCall 1890-220 226* / 01-8045200 or firstname.lastname@example.org.
You can email email@example.com with general queries
Help with technical or IT issues is available from:
01-8045374 / 01 8045355 or firstname.lastname@example.org
* Note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers.
For more information on e-filing, please see E-Filing webpages or view a Youtube video on how to file a B1 on CORE at CRO YouTube.