The 2014 Companies Act places the responsibility on the company itself for on-time delivery of its annual return to the CRO.

As a result, if your annual return signature page is delivered late, the fact that you may have put it in the ordinary post in good time does not satisfy the legal requirement to “deliver” the return on time.

If an annual return is delivered late, the CRO has no discretion in relation to the application of late penalties and loss of audit exemption. Therefore, CRO recommends that you use a delivery service which can guarantee that your documents will be delivered on-time and also provide proof of delivery. There are a number of providers offering this service (eg An Post’s Express Post).

If you are a member of the DX mail network you can ensure next day delivery by using DX’s Express Registered Post. The DX numbers for the CRO are:

DX 145001: for the CRO’s Dublin Office at Gloucester Place Lower, Dublin 1
DX 271004 – Carlow 2: for the CRO’s Carlow Office at O’Brien Road, Carlow.

Alternatively, presenters can deliver to the CRO’s Post Box at: Gloucester Place Lower, Dublin 1.

Practical steps in delivering documents to the CRO: 

  • Use a delivery service which guarantees next working day delivery and provides proof of delivery.
  • When filing electronically, avoid photocopying or faxing the signature pages as this can result in a deterioration of the barcode and it may not be possible to scan it in the CRO.
  • Avoid long covering letters – if there is something important that needs be noted by the CRO, highlight it in in large bold letters, eg if company is close to being struck off the Register, mark the covering letter “ON STRIKE-OFF LIST”.
  • Staple documents together, especially cheques – do not use paper clips.
  • Letters posted to the CRO must have the correct value stamp or frank on the envelope. If not, it will delay delivery of your document. There is no Freepost facility in operation in relation to items posted to CRO.