This article is for Irish company directors and business owners who need to change their registered office address or want to understand the legal requirements.
If you're wondering how to properly notify the CRO, what Form B2 involves, or what happens if you miss the 14-day deadline, this guide covers the complete legal process, filing requirements, and potential penalties.
Key Takeaways
• You must notify the CRO within 14 days of changing your registered office using Form B2 or face fines up to €5,000.
• Board approval through formal resolution is required before filing any registered office address change with the CRO.
• Your registered office must be a physical address in Ireland capable of receiving official post during business hours.
• Update all business documents including letterheads, invoices, and your website once the CRO registers your new address.
• Notify Revenue Commissioners separately about address changes to ensure tax correspondence reaches the correct location.
Laura Ryan is a practising Barrister at the Bar of Ireland. She graduated from the Honourable Society of King’s Inns in 2024, having previously qualified and practised as a Chartered Accountant in a big four accounting firm.
Do I need to notify the CRO when I change my registered office address?
Yes, you must file Form B2 with the Companies Registration Office within 14 days of changing your registered office address. This is a legal requirement under Section 50(3) of the Companies Act 2014, and failure to comply can result in fines up to €5,000 for both the company and its officers.
Can I use a PO Box as my registered office address?
No, your registered office must be a physical address in the Republic of Ireland that can receive official post and documents during business hours. PO Box numbers are not acceptable under Irish company law.
Do I need board approval before changing my registered office?
Yes, your board of directors must formally approve the address change through a board resolution before you can file Form B2 with the CRO. Shareholder approval is typically not required unless your company's constitution specifically requires it, though certain company types like Designated Activity Companies may have additional requirements.
How much does it cost to file a registered office change?
There is no filing fee for Form B2 submissions, making the process completely free. The form must be filed electronically through the CORE system at core.ie.
How long does it take for my new address to become official?
The CRO typically processes Form B2 submissions within 3-10 business days. Your registered office change only becomes legally effective once the CRO registers your form - until then, your old address remains the official registered office for all legal purposes.
What happens if I miss the 14-day deadline to notify the CRO?
Missing the deadline constitutes a breach of the Companies Act 2014 and can result in fines up to €5,000 for the company, personal fines for directors and the company secretary, and potential compliance issues with banks or during due diligence processes. Documents sent to your old address will continue to be legally valid, which could cause you to miss important notices.
Do I need to notify Revenue separately about my address change?
Yes, you should notify the Revenue Commissioners separately about your registered office change, particularly when moving between counties. While Revenue typically becomes aware through annual return filings, proactive notification prevents correspondence going to the wrong address and ensures uninterrupted tax compliance through your ROS account.
Must I update my business stationery and website after changing address?
Yes, Section 51 of the Companies Act 2014 requires you to display your registered office address on all business correspondence, including letterheads, invoices, business cards, email signatures, and your website. Continuing to show an outdated address after it has changed can constitute an offense and creates confusion for stakeholders.
Can I change my registered office address multiple times?
Yes, there is no legal limit on how frequently you can change your registered office address. However, each change requires board approval, CRO notification within 14 days, and updates to all business materials, so frequent changes create administrative burdens and may raise questions about company stability with Revenue or other authorities.
