Irish company annual returns explained
Every Irish company must file an annual return with the CRO each year, trading or not. Here is when it is due, what goes in it, and what happens when it is late.
What an annual return is
An annual return is a yearly snapshot of the company filed with the CRO. The Form B1 records details at the return date, including the registered office, directors and secretary, shareholders and share capital, and political donations over €200. For most companies, financial statements must be attached.
It is separate from anything filed with Revenue. A company that is up to date with its tax returns can still be struck off for not filing annual returns with the CRO.
Deadlines
| Return | Made up to | Filed by | Financial statements |
|---|---|---|---|
| First | 6 months after incorporation | 56 days later | Not required |
| Second | No later than 18 months after incorporation | 56 days later | Required, from incorporation |
| Every later year | No later than the ARD | 56 days later | Required, ending no more than 9 months before the return date |
Where financial statements are attached, the deadline is the earlier of the ARD plus 56 days, or the financial year end plus nine months and 56 days. If the 56th day falls on a weekend or public holiday, the deadline moves to the next working day.
A company can move its ARD. It can bring it forward by making up a return to an earlier date, or extend it once every five years by filing Form B1B73 (€20) within 56 days of the current ARD.
What happens if it is late
| Consequence | Detail |
|---|---|
| Late filing fee | €100 from the day after the deadline, plus €3 a day, up to €1,200 per return. Revenue has confirmed it is not tax-deductible. |
| Audit exemption | From 16 July 2025, a company loses audit exemption if it files late more than once in five years, so it must then have its accounts audited. |
| Prosecution | The company and its officers can be prosecuted. Fines are up to €5,000, and the CRO can also issue on-the-spot fines to persistent late filers. |
| Strike-off | A company that has not filed for one year can be struck off and dissolved. See how strike-off works. |
If the CRO sends a return back for correction, the company has 14 days to deliver a compliant version. After that, the resubmission counts as a new, and possibly late, filing.
Filing and audit exemption, briefly
- Annual returns can only be filed online through CORE (or approved filing software), and cost €20 each.
- Financial statements must be uploaded before the signed signature page is sent. A signature page without accounts is rejected.
- A small company can claim audit exemption if it meets two of three tests: balance sheet total up to €7.5m, turnover up to €15m, and no more than 50 employees. PLCs and public unlimited companies cannot claim it.
- Members holding at least 10% of the voting rights can require an audit even if the company qualifies for exemption.
Checking another company’s filing record
Each company profile shows the date of its last annual return in the CRO data. For an active company, a last return more than about 15 months old is a warning sign that it may be heading for strike-off.
For context: in the register data (CRO open data, September 2026), about 80% of active companies have an annual return dated within the last 15 months. To read the return itself, or the financial statements attached, buy a copy on CORE.
Common questions
When is my company’s annual return due?
Within 56 days of the date it is made up to, which cannot be later than your annual return date (ARD). Your ARD is shown on CORE. A new company’s first return is made up to six months after incorporation.
How much is the late filing fee?
€100 on the day after the deadline, plus €3 for each day after that, up to €1,200 per return. The normal €20 filing fee also applies.
Does a dormant company have to file an annual return?
Yes. The CRO says every Irish company must file, whether trading or not. A dormant company may qualify for dormant company audit exemption.
Is an annual return the same as a tax return?
No. The annual return is filed with the CRO under company law. Tax returns go to Revenue. Being up to date with one does not cover the other.
Official sources
- CRO: Filing an annual return
- CRO: Annual return date
- CRO: Missed deadlines and late filing fees
- CRO: Audit exemption
This guide is general information, not legal or financial advice. CompanyCheck is independent and not connected with the CRO. Fees and deadlines can change; check the official source before acting.