Company Fees
Registration
| Form | Description | Paper | Electronic |
|---|---|---|---|
| A1 | New Company | n/a | €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 fee plus registration fee | €120 | ||
| (b) Daily default fee | €3 | ||
| Maximum late filing fee per return | €1200 | ||
| B1B73 | Nomination of a new annual return date | n/a | €20 (online only) |
| B1X | Voluntary revision of defective financial statements | n/a | €15 (online only) |
| B2 | Change in company registered office | n/a | Free |
| B3 | Change in registered addresses | €15 | Free |
| B4, G1, memo & arts | Increase in authorised capital | €45 (total fee for 3 documents) |
€45 (total fee for 3 documents) |
| B5 | Return of allotments | €15 | €15 |
| 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 | €15 |
| 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 | Free |
| B10a | Change in Director address/name filed in relation to multiple companies | n/a | Free |
| 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 |
| 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 | Free |
| 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 |
| 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 | Free |
| B78a | Nomination of a new Annual Return Date for holding and/or subsidiary undertaking | €15 | n/a |
| B81 | Application to act as a Registered Office Agent (ROA) | €15 | n/a |
| B83 | Alteration of Financial Year End Date | €15 | n/a |
| B90 | Consent to migration of securities by participating issuers | €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 |
| C1B | Registration of Mortgage/Charge created by Irish company – Stage 2 of a 2 stage procedure | n/a | Free |
| 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 | n/a | €15 |
| C7 | Partial satisfaction of a charge | n/a | €15 |
| C10 | Judgment Mortgage | €40 | n/a |
| C17 | Change in Person Entitled Particulars in relation to charge registered | €15 | €15 |
| 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 | 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 | n/a | €15 |
| E2a | Notice of resignation of liquidator | n/a | €15 |
| E2b | Notice of removal of liquidator | n/a | €15 |
| E2c | Notice of appointment of liquidator following removal of previous liquidator | n/a | €15 |
| E3 | Liquidator’s account of his/her acts and dealings | n/a | €15 |
| E4 | Liquidators statement of proceedings | n/a | €15 |
| E5 | Liquidator’s final statement of account | n/a | €15 |
| E6 | Return of the final Liquidator’s meeting (Members) | n/a | €15 |
| E669 | Notice of annulment of liquidation | €15 | n/a |
| E7 | Return of the final Liquidator’s meeting (Creditors) | n/a | €15 |
| E8 | Notice of appointment of Receiver | n/a | €15 |
| E9 | Receivers Abstract | n/a | €15 |
| E10 | Statement of Affairs. Receiverships. | €15 | n/a |
| E11 | Notice of cessation of Receiver | n/a | €15 |
| 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 | n/a | €50 |
| F4 | Change in address of branch in the State | n/a | Free |
| F2 | Alterations in the memorandum/articles of an external company | n/a | €15 |
| 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 | n/a | €15 |
| F7 | Return of accounting documents of an external company | n/a | €15 |
| F8 | Particulars of a charge on property in the State created by an external company | n/a | €40 – Mandatory electronic filing with ROS signature |
| 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 |
| F8b | Second Stage of Two Stage Procedure Confirmation of Particulars of a charge created by a company incorporated outside the State |
n/a | Free – mandatory electronic filing with ROS signature |
| F9 | Particulars of a charge subject to which property in the State has been acquired by an external company | n/a | n/a |
| F14 | Notification of winding up/closure of branch of an external company. | n/a | €15 |
| FS1 | Financial statements – investment companies/UCITS | €15 | €15 |
| 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. | n/a | Free |
| G1 H15 | Special Resolution – voluntary strike-off only | €15 | Free |
| G2 | Ordinary resolution and any document lodged in connection with it | n/a | Free |
| G5 | Declaration of Compliance (CLGs and DACs only) | €15 | n/a |
| H Series | |||
| H1 or H1-OMC | Restoration of a company | €300 | €300 |
| H15 | Voluntary Strike-Off Request | €15 | €15 |
| 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 |
| J1a | Application to act as a statutory electronic filing agent | No fee | n/a |
| PR1 | Payments report – payments made to Governments | €15 | 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 | 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 | Free (for public sector use only) |