According to the Companies Law, all companies registered under the Registrar of Companies are liable to pay the 2016 annual fee up to 30th June 2016 and there are no exemptions to this fee.
The annual fee of €350 for 2016 is also payable by companies incorporated from 01/07/2015 – 30/06/2016. The maximum of €20.000 in the case of a Group of Companies continues to apply.
The Registrar of Companies will not receive documents for Voluntary Winding Up unless they are accompanied by proof of payment of the annual fee in the amount of €350 for all the pending years.
Where a company is already in Voluntary Liquidation or Liquidation by the Court then there is no obligation for the payment of €350.
The fee is payable on the website of the Registrar of Companies and on the JCC website.