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Step-by-step guides for Irish companies

The practical detail behind formation, annual returns, beneficial ownership and strike-off — written in plain English, checked against the underlying rules.

Stage 01 · Start

Forming an Irish Company

5 steps · ~5 working days · from €99.99
5 daysAverage time to incorporation
1 EEAResident director required
5 monthsDeadline to file your RBO
The five steps
1
Choose your company type

Most businesses form a private company limited by shares (LTD). A DAC, CLG, PLC or unlimited company suits specific purposes — ask if you're not sure which fits.

2
Check the company name

The name must be distinguishable from every existing name on the CRO register. We run this check before filing anything.

Certain words (e.g. "Bank", "Institute", "Group") need separate consent before the CRO will accept them.
3
Appoint directors, secretary and shareholders

At least one director must be resident in the EEA (or covered by a Section 137 bond). A separate person must act as company secretary if there is only one director.

4
File the constitution and Form A1

We prepare and submit your constitution and incorporation documents to the CRO electronically.

5
Certificate of Incorporation issued

Typically within about 5 working days. From here: register for tax, open a bank account, and file your RBO within 5 months.

📄 Certificate issued🏦 Ready to open a bank account📋 RBO due within 5 months
Ready to form your company?Start Formation →
Stage 03 · Stay Compliant

Your Annual Return

4 steps · every year · 56-day filing window
56 daysFiling window from your ARD
€1,220Maximum late filing penalty
18 mo.Deadline for your 2nd return
The four steps
1
Know your Annual Return Date (ARD)

Your first ARD falls exactly 6 months after incorporation, and recurs roughly every 12 months after that.

2
File within 56 days

You have 56 days from your ARD to submit Form B1. Miss it and late fees begin the very next day — there's no grace period.

3
Your first return needs no accounts

Only your second return onward requires financial statements — made up to a date no later than 18 months after incorporation.

Since 16 July 2025, one late return no longer costs a small/micro company its audit exemption — a second late return within 5 years still does.
Common trap: directors assume the first return also needs accounts attached. It doesn’t — attaching them anyway (or the wrong period) is one of the most frequent CRO rejection reasons.
4
Sign and submit

Signature pages need original signatures and must reach the CRO within the required window, or the filing is incomplete.

Need your return filed?View Annual Return Services →
Stage 03 · Stay Compliant

Register of Beneficial Owners (RBO)

4 steps · within 5 months, then ongoing
25%+Ownership threshold to qualify
5 monthsDeadline after incorporation
14 daysTo update after any change
The four steps
1
Identify your beneficial owners

Anyone who ultimately owns or controls more than 25% of the company's shares or voting rights, directly or indirectly.

2
Gather the required details

Full name, date of birth, nationality, residential address, and the nature and extent of their interest.

3
File with the RBO, separately from the CRO

The RBO is a distinct register from the CRO's company register — filing your B1 does not update it.

4
Update within 14 days of any change

A new shareholder, a share transfer, a change of address — each triggers a fresh RBO update, easy to miss.

👤 25%+ ownership threshold⏰ 14-day update window📋 Separate from your CRO filing
Need help with your RBO filing?View RBO Services →
Stage 05–06 · Recover & Close

Strike-Off, Objection & Restoration

4 steps · what happens, and how to stop it
10 wksWarning before Gazette publication
90 daysObjection window after Gazette notice
20 yrsMaximum time to restore via High Court
The four steps
1
The 10-week warning

The CRO now sends companies with overdue returns a ten-week warning letter before taking further action.

2
Gazette publication

If nothing is done, the company is published in the CRO's Involuntary Strike-Off Gazette.

3
90-day objection window

From the Gazette notice, there's a 90-day window to object (Form H16) or, if it's your own application, withdraw it (Form H17). A Section 343 court application, if the return is filed and extension granted, also stops the process.

4
If already dissolved: restoration

Within 12 months, restoration is an administrative CRO application (Form H1, €300). Beyond 12 months, it needs a High Court application, possible for up to 20 years after dissolution.

⏰ 90-day objection window📄 Form H1 within 12 months⚖️ High Court up to 20 years
Facing a strike-off, or already struck off?Get Recovery Help →

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