Introduction of the CORE portal by the CRO

The introduction of the new CORE portal by the Companies Registration Office will have a significant impact on documentation that is filed with the CRO. Overall, we see these as positive developments that will help make filing easier and more efficient.

 new CORE system

New CORE Portal

The new CORE portal was launched on 16 December 2020.

The main features and changes are;

  • Signature Pages on all forms can be scanned to CRO as PDF – See below
  • Automatic 56 days to file Annual Returns from ARD
  • If an Electronic agent signs the annual return, the separate certification must be uploaded with the financial statements
  • Full online submissions

signature page

PDF Signature Pages

One of the most significant changes in CORE is the ability to upload signed signature pages. This means there is no longer a requirement to post signature pages to the CRO. This should greatly reduce the issues with lost or delayed post and missed filing deadlines. The signature page is still required to be physically signed by the company directors/secretary, however, a scanned version can be uploaded to the system.

Change in Filing Annual Returns

A significant change to how presenters file annual returns is the requirement to upload the financial statements BEFORE the signature page of the B1 annual return is generated. Previously the B1 could be filed and signature page generated 28 days AFTER the ARD with a further 28 days to file the accounts.  While overall this is still 56 days to file from the ARD, the change of filing sequence means accounts must be uploaded to give sufficient time to get the B1 signed and uploaded before the deadline.

26th February 2021 Deadline

Companies that hawhite and black electronic deviced an Annual Return Date on or after 30 September 2020 have until the 26th February 2021 to complete and file the annual return, upload the financial statements and upload the signed signature page. The CRO has stated that the majority of companies have already filed but companies should act as soon as possible to avoid missing the filing deadline.


The UK has now left the EEA so any company that only has UK resident directors must act or any UK companies thinking of incorporating in Ireland will have to comply with the requirement to have an EEA Resident Director or;

  • Put Sec 137 Bond in place
  • Apply to the Revenue Commissioners for a Section 140 Real and Continuous Link Certificate

Branch Registration


Another impact of Brexit is for UK Companies that are exploring having a presence in the Republic of Ireland may decide to register a branch first before committing to setting up a company.  A foreign registered company which establishes a branch in the state must register with the Registrar of Companies within 30 days of establishment.


Companies (Miscellaneous Provisions) (Covid-19) Act 2020 has been extended

The provisions introduced due to the pandemic to allow Companies and Industrial and Provident Societies to hold Annual and other General Meetings remotely, thereby ensuring they comply with their statutory obligations while following public health advice, has been extended to 9 June 2021.


If you have any queries on the above, please contact the team at PKF today.