Company Restoration Ireland
Partner-led engagement
Restore your struck-off Irish company
If your company has been struck off the register, its bank account, property and contracts are out of reach until it is restored. Forti gives you one point of contact for the whole restoration: we bring the accounts, CRO annual returns and Revenue filings up to date, file the application where the administrative route is open, and coordinate the court application with your own solicitor or one of our partner legal firms.
Which route applies to you?
- Dissolved less than 12 months
- Administrative restoration on Form H1 may be available
- 12 months to 20 years
- Court restoration, with a solicitor
- More than 20 years
- Restoration is no longer available
- Owners' management company, or dissolved after liquidation
- Different rules apply
Find the dissolution date on your CRO company printout.
The short answer
What is company restoration?
Company restoration is the process of putting an Irish company that has been struck off and dissolved back on the register at the Companies Registration Office (CRO). A company dissolved for less than 12 months can apply to the Registrar on Form H1. After 12 months, restoration needs a court order, and must be sought within 20 years of dissolution.
On either route, the Registrar needs every outstanding annual return, each with its own financial statements. For a court restoration, the Revenue Commissioners also need every outstanding tax return before they will confirm they have no objection. That accounting and filing work is what Forti does.
Is this you?
Situations we are asked about most
Most directors find out about a strike-off by accident. If one of these sounds familiar, restoration is probably what you need.
The bank has frozen the company account
The bank ran a CRO check and the company shows as dissolved.
A property sale or refinance has stalled
The other side's solicitor found the company is no longer on the register.
You missed annual returns and were struck off
The CRO notices went to an old registered office or a former adviser.
You closed the company and then found an asset
A bank balance, refund, shareholding or domain is still in the company's name.
A customer, lender or tender needs the company live
They have asked for a current CRO printout and you cannot give one.
The business kept trading after dissolution
You need the position regularised quickly and properly.
How restoration works
Two routes to restoring an Irish company
How long the company has been dissolved decides the route. How many years of accounts and returns are outstanding decides the workload.
Administrative restoration (Form H1)
For companies dissolved less than 12 months. An officer or member applies to the Registrar of Companies through CORE. The CRO must receive Form H1 within 12 months of dissolution, and every other condition must be met within 15 months. No court and no solicitor is required.
Court restoration
For companies dissolved more than 12 months and less than 20 years. The application is made under section 738 of the Companies Act 2014, on notice to the CRO, the Revenue Commissioners and the State. A solicitor runs the application: your own, or one of our partner legal firms. Forti prepares the accounts and filings that the letters of no objection depend on, and coordinates between the two.
| Administrative restoration | Court restoration | |
|---|---|---|
| Time since dissolution | Up to 12 months | More than 12 months, less than 20 years |
| Who decides | Registrar of Companies (CRO) | The court |
| Solicitor | Not required | Needed in practice |
| CRO filings | All outstanding annual returns and financial statements | All outstanding annual returns and financial statements |
| Revenue | Written confirmation only where the strike-off was Revenue-initiated | Letter of no objection in every case; all tax returns filed |
| Forti's role | Accounts, annual returns, Form H1 and CRO queries | Accounts, annual returns, tax returns and coordination with your solicitor or our partner legal firm |
Once the 12-month window closes, the only route left is a court application, which takes longer and costs more. We recommend lodging Form H1 well before the deadline so there is time to deal with CRO queries.
Scope of service
One point of contact, with the right people on each part
Restoration has three connected parts: CRO compliance, accounting and Revenue compliance, and legal procedure where a court order is required. Forti handles the first two and coordinates the third, so you deal with one team from the first call to a restored company.
What Forti does
- Reviews the company's CRO status, dissolution date and strike-off ground
- Confirms which restoration route is available
- Rebuilds the bookkeeping for each outstanding period
- Prepares separate financial statements for each financial year
- Files outstanding annual returns (Form B1) on CORE
- Files Form H1 for an administrative restoration
- Prepares and files outstanding Corporation Tax, VAT and PAYE returns
- Coordinates with the solicitor and supplies the accounts and filing confirmations they need
- Reactivates tax registrations and sets up ongoing compliance after restoration
What the solicitor does
- Advises on the right to apply and the correct court
- Drafts the court application and grounding affidavit
- Serves the notice parties
- Obtains the letters of no objection
- Briefs counsel and attends the hearing
- Takes up the court order and has it filed with the CRO
- Advises on title to property and any State waiver
If you already have a solicitor, we work alongside them. If you do not, we can introduce you to one of our partner legal firms and coordinate the work with them, so nothing falls between the accounting and legal sides. Forti is an accountancy firm and does not itself provide legal services or representation in court. The solicitor is engaged by you, and their fees and court costs are quoted and billed by them directly.
Where every case starts
The Forti Company Restoration Assessment
Before any restoration work starts, we check nine things so that you know the route, the workload and who needs to be involved.
CRO status
Current status and the ground on which the company was struck off.
Dissolution date
How much of the 12-month or 20-year period is left.
Restoration route
Administrative on Form H1, or court.
Outstanding B1s
Which annual returns are missing and the likely CRO late penalties.
Accounts required
Which financial years, and whether any need an audit.
Revenue position
Outstanding Corporation Tax, VAT and PAYE returns.
Bookkeeping required
What records exist and what has to be rebuilt.
Estimated Forti work
A written fee quote, ex VAT, before anything is filed.
Solicitor involvement
Whether one is needed, and whether you use your own or one of our partner legal firms.
How Forti handles the restoration
From first call to a company back on the register
- 1
Assessment
We review the CRO and Revenue position and confirm the route and what is outstanding.
- 2
Written quote
You receive a fixed quote for Forti's work, ex VAT, with legal and other third-party costs listed separately.
- 3
Records and accounts
We bring the bookkeeping up to date and prepare financial statements for each year.
- 4
CRO and Revenue filings
We file the annual returns and tax returns, and Form H1 where the administrative route applies.
- 5
Restoration and after
Once the company is restored, we reactivate tax registrations and put a compliance calendar in place.
Costs
What does company restoration cost?
The total is made up of fixed official fees, Forti's accounting and filing work, any tax due and, on the court route, legal costs. Two companies dissolved on the same day can have very different bills, which is why we quote after the assessment and not before.
Forti's fee depends on the number of outstanding years and the state of the records, so it is confirmed in writing after the assessment. Historical clean-up work is quoted separately from ongoing compliance. All Forti fees are ex VAT at 23% and payable in advance. Third-party costs are passed through at cost.
Official fees and third-party costs
| Item | Amount |
|---|---|
| CRO Form H1 filing fee (administrative route) | €300 |
| CRO annual return filing fee, per return | €20 |
| CRO late filing penalty, per return | €100 plus €3 per day, up to €1,200 |
| CRO fee to file the court order | €15 |
| Revenue Solicitor's costs (court route) | €530 |
| Solicitor, counsel and court outlay (court route) | Quoted by your solicitor |
| Tax, interest and surcharges | Depends on the company |
Forti fees
| Service | Fee (ex VAT) |
|---|---|
| Company Restoration Assessment | [PRICE TO BE CONFIRMED] |
| Bookkeeping, financial statements and tax returns for each outstanding year | Quoted after assessment |
| Form H1 preparation and filing | Quoted after assessment |
| Annual return (B1) filing | €350 per return |
| RBO filing | €150 |
| Revenue tax registration or reactivation | €150 each |
| Section 137 Bond arrangement, where no EEA-resident director | €1,800 (bond premium separate) |
Why timing matters
What happens to the company's assets while it is dissolved
When an Irish company is dissolved, the property it owned vests in the State under section 28 of the State Property Act 1954. The State's interest ends if the company is restored within 20 years: the assets then revert to the company as if it had never been dissolved.
Land and buildings
Cannot be sold, mortgaged or validly leased until the company is restored.
Bank accounts
Generally frozen once the bank becomes aware of the dissolution.
Intellectual property
Trade marks, domains and software held in the company's name are affected.
Shares and investments
Holdings in other companies often surface during a later sale or due diligence.
Limited liability is not available to anyone carrying on the business of a dissolved company. Restoration generally treats the company as having continued in existence throughout, but on a court restoration the court can order that officers are personally liable for debts incurred in the meantime. The sooner the company is restored, the shorter that exposure.
Illustrative examples
What restoration can look like
These three scenarios are hypothetical. They are not Forti clients and are not predictions for any real case.
Dissolved 6 months, one return outstanding
A consultancy company missed one annual return after a change of registered office. Route: administrative. One set of financial statements, Form H1 and the B1 are filed on CORE. No court and no solicitor.
Dissolved 3 years, several years outstanding
A retail company stopped filing and was struck off. Route: court. Bookkeeping is rebuilt from bank statements, accounts are prepared for each year, and CRO and Revenue filings are brought up to date so the solicitor can obtain the letters of no objection.
Dissolved 5 years, still owning a property
A dormant company holding a commercial unit was struck off. A sale is agreed and cannot complete. Route: court. Once the returns are filed and the order is registered, title reverts to the company and the sale can proceed.
Avoid these
Common mistakes when restoring a company
Waiting past 12 months
It turns a CRO filing into a court application.
Assuming the CRO restoration settles Revenue
Tax returns, liabilities and registrations are a separate job.
Combining years in one set of accounts
The CRO requires financial statements for each individual year.
Not listing the assets at the start
Property, bank balances and shareholdings drive urgency and the State's position.
Overlooking section 137
A company with no EEA-resident director needs a bond before the Registrar will restore it.
Missing the deadline to file the court order
If the order is not filed with the CRO in time, it lapses and the company stays dissolved.
Can I restore a struck-off company in Ireland?
Yes. A company struck off the register can be restored by the Registrar of Companies on Form H1 within 12 months of dissolution, or by court order under section 738 of the Companies Act 2014 within 20 years of dissolution.
How much does it cost to restore a company in Ireland?
CRO fees are fixed: €300 for Form H1, €20 per annual return, late penalties of up to €1,200 per return and €15 to file a court order. Accounting fees depend on how many years are outstanding, and a court restoration also carries legal costs. Forti quotes in writing after an assessment.
How long does company restoration take?
There is no fixed timeframe. An administrative restoration can often be completed in weeks to a few months. A court restoration usually takes several months. In both cases the number of outstanding accounts and tax returns is normally the deciding factor.
Do I need a solicitor to restore a company?
Not for an administrative restoration on Form H1. For a court restoration a solicitor is needed in practice, and the CRO advises taking legal advice before any court application. Forti works alongside your own solicitor, or can introduce one of our partner legal firms, and handles the accounting and filing side.
Can Forti restore my company without a solicitor?
Where the company has been dissolved for less than 12 months and meets the conditions, Forti can prepare and file the Form H1 application and the outstanding returns. Where a court order is needed, the court application itself is legal work for a solicitor.
Do I have to find my own solicitor?
No. If you have a solicitor, we work with them. If you do not, Forti can introduce you to one of our partner legal firms and coordinate the restoration with them. The legal firm is engaged by you and bills its own fees; Forti remains your point of contact throughout.
What do you need from me to start?
The company name or CRO number, access to the company's Revenue Online Service (ROS) record if available, bank statements for the outstanding periods, and a list of any assets the company held when it was dissolved.
Do all outstanding annual returns and accounts have to be filed?
Yes. The Registrar must receive every outstanding annual return with the financial statements required for that year. Each year needs its own set of accounts; years cannot be combined.
Can Revenue object to a restoration?
Yes. The Revenue Commissioners are a notice party to a court restoration and will not issue a letter of no objection until all outstanding tax returns for the pre-dissolution and dissolution periods are filed and in order.
Can I get the money out of the company's frozen bank account?
Not while the company is dissolved. The balance vested in the State on dissolution. Once the company is restored, its assets revert to it and the bank can be asked to release the account.
Is it better to restore the company or set up a new one?
If the dissolved company owns assets, holds contracts or licences, or has a trading history you need, restoration is usually the only way to recover them. If it has none of these, a new company may be simpler. We will tell you which applies after the assessment.
What happens after the company is restored?
The CRO status returns to "Normal". Tax registrations need to be reactivated with Revenue, the bank contacted, the beneficial ownership (RBO) filing checked and the next annual return filed on time. Forti can take on the ongoing compliance.
Can you guarantee the company will be restored?
No. The decision rests with the Registrar of Companies or the court, and Revenue's position depends on the company's tax record. What we can do is make sure the accounts and filings they require are complete and in order.
Forti Company Restoration Assessment
Has your Irish company been struck off or dissolved?
Before starting the restoration process, we review the company's CRO and accounting/compliance position and identify what needs to be brought up to date. You will know the route, the work involved and whether a solicitor is needed, whether that is your own or one of our partner legal firms.