Striking Off and Restoring a Company in Ireland: CRO Process

The CRO describes two strike-off routes that this guide covers: the company asks the Registrar to strike it off (voluntary), or the Registrar strikes it off for default (involuntary). Either way, a struck-off company can in some cases be restored. This guide summarises what the Companies Registration Office (CRO) says on its own pages about voluntary strike-off, involuntary strike-off and the two restoration routes, with the date of each page. Strike-off is different from a formal winding up, which we cover in our guide to voluntary liquidation under the Companies Act 2014. This article is a summary of public pages, not legal advice, and the periods quoted below can change, so check the CRO pages on the day.

Involuntary strike-off: when the Registrar acts

The CRO's Involuntary Strike Off page (last modified 11 November 2025) lists the grounds on which the Registrar may start the process. They include a company not filing an annual return, Revenue notifying the Registrar that a required statement was not delivered, the Registrar reasonably believing that the EEA-resident director requirement is not being met, a company being wound up with no liquidator apparently acting, a wound-up company whose liquidator has made no required returns for six consecutive months, and a company with no current directors recorded. The page also notes that a company can be struck off for failing to file an annual return for one year.

The process described on the page runs in stages:

• The CRO may send non-statutory reminders where an email address is on file.
• A single statutory strike-off notice goes to the registered office on the CRO's records, stating the grounds and the remedial step available.
• Twenty-eight days after that notice, a notice of impending strike-off appears in the CRO Gazette, unless the outstanding returns are filed or the required statement is delivered to Revenue first.
• Twenty-eight days after the Gazette notice, the company is struck off, again unless the filings are completed beforehand.
• A dissolution notice is then published in the Gazette.

The page warns that a company can be struck off after changing address without telling the CRO, so the registered address on file should be current. It also says the CRO strikes off more than 11,000 companies a year on average.

What strike-off means for a company and its directors

According to the same page, the consequences are serious:

• Company assets pass to the State on dissolution.
• The company ceases to exist from the date the strike-off notice is published in the Gazette, and limited liability is lost from that date. If the business carries on, its owners trade in a personal capacity.
• Directors remain liable for their obligations after dissolution, and that liability can be enforced as if the company had not been dissolved.
• The Corporate Enforcement Authority may apply to the High Court to disqualify directors, and the Court sets the length of any disqualification.

Annual return filing and shareholder meetings are linked areas of compliance; our guide to general meetings and AGMs for private companies covers the meetings side.

Voluntary strike-off: when the company asks

The CRO's Voluntary Strike-Off page (last modified 12 November 2025) says the company must have never traded or have stopped trading, and that the Registrar's power is discretionary. The page sets out conditions that include:

• A Form H15 certificate, filed online and signed by each director. It confirms, as at the application date, that a resolution was passed no more than three months earlier, that liabilities and assets do not exceed a stated amount, and that the company is not party to ongoing or pending litigation.
• All outstanding annual returns filed.
• Written confirmation from Revenue that it does not object, dated within three months of the application.
• An advertisement published within 30 days before the application in an eligible daily newspaper.

The page says assets and liabilities are not netted off against each other, and that issued share capital is not counted towards the asset limit. It states that a company can only say it has no liabilities if they have been discharged in full or written off by creditors. After the application, the Registrar publishes a notice in the CRO Gazette and the company is dissolved after 90 days unless a valid objection is received. Any person can object on Form H16, and the company can cancel its application on Form H17. If an objection is registered and later withdrawn, the company must file a new H15. Strike-off remains at the Registrar's discretion.

The page refers to a letter of no objection from Revenue. That is a specific document for this process. If you are looking at tax clearance more generally, see our guide to the tax clearance certificate in Ireland, and read both together rather than assuming one replaces the other.

Restoration: the two routes

The CRO's Restoration of a Company leaflet 11 (last modified 4 June 2025) says a company can be restored in one of two ways, depending on how long it has been since dissolution.

Administrative restoration

The Administrative Restoration page (last modified 11 February 2026) says Form H1 is submitted online through CORE and must be received within 12 months of dissolution, and that the remaining conditions and amendments must be completed within 15 months. The page lists conditions such as filing all outstanding annual returns, each with its own financial statements for an individual year, and written Revenue confirmation where the strike-off followed a Revenue notification. The page says the company, or a member or officer, can apply. Owners' management companies have a separate form and a longer window. The page says creditors cannot use the administrative route. If the 15-month period is missed, a court application is needed.

Court restoration

The Court Order Restoration page (last modified 28 January 2026) says the company or any member may apply to the High Court where the company was struck off voluntarily, and any officer or member may apply where it was struck off for non-filing or at Revenue's request. A creditor may apply to the Circuit or High Court at any time up to 20 years after dissolution. The process described includes a letter to the CRO Enforcement Section seeking a no-objection letter signed by a director or by a solicitor acting for one, and notice of the application to the Registrar, the Minister for Public Expenditure and Reform and Revenue. The page advises obtaining legal advice. After the order, a certified copy must be filed with the CRO within 28 days of perfection, and the order has no effect unless all outstanding returns and financial statements are delivered within the period it sets.

For court restoration, the leaflet says that when the order is lodged with the CRO the company's status changes from "Dissolved" to "Normal" and that directors, officers and members remain liable as if the company had not been dissolved. It also says late annual returns cause the company to lose audit exemption for the next two years' returns.

Payment and fees

The CRO pages state various fees, but they are not all consistent about payment methods. The Administrative Restoration and Court Order Restoration pages say cheques are no longer accepted and mention bank draft or postal money order. Leaflet 11 mentions bank draft and also says cash is accepted. We do not assert which is current, and recommend confirming the payment method with the CRO before lodging. We do not quote restoration fees, as the CRO's restoration pages do not state a Form H1 fee.

A practical approach for directors and advisers

Our suggestion: before choosing between strike-off and a formal liquidation, list the company's assets, liabilities, outstanding returns, Revenue position and any possible claims, because the CRO pages tie each route to those facts. Keep the registered address current, set reminders for annual return dates, and if a company has been struck off, note the dissolution date immediately, because the administrative restoration window is measured from it. Finance teams can also build in-house knowledge of CRO filings; see the CPD pages below.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Can a struck-off company be restored?

The CRO says restoration is possible through administrative or court routes, depending on the time since dissolution, though its Involuntary Strike Off page describes restoration as possible in most cases but potentially expensive.

Does strike-off end a director's liability?

The CRO's Involuntary Strike Off page says directors remain liable for their obligations after dissolution, and the liability can be enforced as if the company had not been dissolved.

Can anyone object to a voluntary strike-off?

Yes. The CRO's Voluntary Strike-Off page says any person may object using Form H16, limited to the statutory conditions, within the 90-day period.

What happens to the company's assets on strike-off?

The CRO's Involuntary Strike Off page says assets pass to the State on dissolution.

This guide summarises public CRO pages and is not legal advice. Confirm current rules and fees with the CRO or a solicitor before acting.