Form H1: restoring your company through the CRO
Form H1 must reach the CRO within 12 months of the company's dissolution, and every other requirement, including all outstanding annual returns and fees, must be met within 15 months. The CRO fee for Form H1 is €300.
Who can use it
Administrative restoration is for companies struck off by the CRO, most often for not filing annual returns, and for companies struck off at Revenue's request. It's only available if no more than 12 months have passed since the dissolution date.
The two deadlines
- 12 months: Form H1 must be received by the CRO within 12 months of the dissolution date. The CRO's own example: a company dissolved on 17 February 2019 had to have its Form H1 received on or before 16 February 2020.
- 15 months: all the remaining requirements must be met within 15 months of dissolution.
Miss either and the only way back is a High Court application, which costs far more and takes months.
What has to be filed
- Form H1, with the €300 restoration fee.
- Every outstanding annual return (Form B1), at €20 each plus late filing penalties.
- Financial statements for each year. Each must cover a single financial year; they can't be combined.
- Audited financial statements where required. A company that filed late loses its audit exemption, so some years may need an audit.
- Form B2 if the registered office has changed.
- Revenue's letter of no objection, if Revenue requested the strike-off.
How long it takes
Once everything is ready and filed, the CRO usually processes the restoration within a few weeks. Most of the time goes into preparing the outstanding accounts, so start as early as you can.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.