Form B2

What is Form B2 exactly?

‍Form B2 is the statutory form required by Irish companies to notify the Companies Registration Office (CRO) of any change to their registered office address. This document ensures that all official correspondence from government bodies, courts, and creditors is directed to the correct location, maintaining the company's legal compliance.

‍When your business relocates its official address or switches to a professional registered office service, submitting Form B2 becomes essential. The form captures details such as the company's registration number, old and new addresses, and director approvals. Failure to file this update promptly can result in missed legal notices, which are still considered validly served at the outdated address on public record.

‍Directors must approve the change via board resolution before submission, documenting the decision in company minutes. This process aligns with broader governance practices, similar to those outlined in a change of registered office.

What information is required on Form B2?

‍Form B2 demands precise details including your company's CRO registration number, the effective date of the address change, and full particulars of both the previous and new registered office addresses. You must also list the directors consenting to the change, often requiring their signatures or electronic authentication through the CORE portal.

‍The form emphasises that the new address must be a physical location within Ireland, accessible during business hours for document service. PO boxes alone do not qualify, underscoring the need for reliable mail handling arrangements.

How do I submit Form B2 to the CRO?

‍Submission occurs electronically via the CRO's CORE online portal, where you complete the form, attach any supporting board resolutions, and pay the modest filing fee. Processing typically takes a few days, after which the updated address appears on your company's public profile.

‍Whilst electronic filing is mandatory for most changes, retaining PDF confirmations and updating internal records immediately is advisable. This ensures alignment across your register of directors and other statutory documents.

Does Form B2 require board approval?

‍Yes, filing Form B2 follows a formal board meeting or written resolution approving the address change. Directors confirm the new location suits statutory requirements and does not compromise compliance. Minutes from this approval provide evidentiary support if queried during audits.

Where would I first see
Form B2?

You'll most likely encounter Form B2 when your company secretary or accountant advises filing it after relocating your registered office, or when using services like Open Forest to handle the administrative update seamlessly.

What happens if I fail to file Form B2 on time?

‍Overlooking Form B2 submission risks severe repercussions, including documents served to the old address being deemed legally valid. This could lead to missed deadlines, court defaults, or involuntary strike-off proceedings by the CRO.

‍Late filings incur penalties starting at €100, escalating daily, and may disqualify your firm from audit exemptions, inflating compliance costs significantly.

Can Form B2 be used for other changes?

‍Form B2 specifically addresses registered office alterations only. For director changes, use Form B10; share allotments require Form B5. Distinguishing these ensures accurate, efficient CRO interactions whilst avoiding rejection delays.

How does Form B2 integrate with compliance practices?

‍Integrating Form B2 filing into your compliance calendar prevents oversights. Post-submission, notify Revenue, banks, and stakeholders promptly, updating stationery and websites to reflect the new address consistently.