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Companies in Ireland now file their annual returns and financial statements electronically with the Companies Registration Office (CRO) through its online system, CORE. This replaced the old paper-based process and is now the standard way to stay compliant.
What is CORE?
CORE (Companies Online Registration Environment) is the CRO's online filing portal. Companies and their agents use it to file annual returns, submit financial statements, and update company details such as a change of registered office or directors — all without paper.
What you can file online
- The annual return (Form B1) with your financial statements.
- Changes to directors, secretary and their details.
- Change of registered office address.
- Company name changes and other statutory filings.
Annual return deadlines
Every company has an Annual Return Date (ARD). The annual return must be filed within 28 days of that date, with the financial statements attached. Filing late leads to a penalty and, importantly, the loss of audit exemption for two years — so the deadline is worth taking seriously.
How to file
- Prepare and approve your financial statements.
- Log in to CORE (or have your accountant do it).
- Complete and file the annual return with the accounts attached.
- Pay the filing fee and keep your confirmation of filing.
Frequently asked questions
Do I have to file my CRO accounts online?
Yes — filing with the CRO is now done electronically through CORE.
What happens if I miss my annual return deadline?
You will incur a late filing penalty and lose audit exemption for two years, so it is important to file on time.
Can my accountant file for me?
Yes. Accountants and other authorised agents can file on your behalf through CORE.
What is an Annual Return Date (ARD)?
It is the date your annual return is due each year. You have 28 days from that date to file the return with your financial statements.
CRO deadlines are easy to miss but the penalties are real. If you want someone to handle your annual returns and CRO filings, talk to Bradán Accountants — we will keep you compliant and on time.
Sources
- Companies Registration Office (CRO) – Annual returns
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