Every Irish company must file an Annual Return (Form B1) with the Companies Registration Office (CRO) each year. Missing the deadline triggers late filing penalties and can lead to loss of audit exemption or even involuntary strike-off.
What Is the Annual Return Date (ARD)?
The Annual Return Date is the date by which a company must file its B1 form. For new companies, the first ARD is 6 months after incorporation. After that, the ARD is the same date each year, unless the company changes it using the applicable CRO procedure. A later ARD can generally be nominated by filing Form B1B73 within the current deadline, subject to the statutory conditions and frequency limit.
Filing Deadline: 56 Days After the ARD
Companies have exactly 56 days from their ARD to deliver the annual return to the CRO. For example, if your ARD is 1 March, the normal filing deadline is 26 April. The B1, required signature material, financial statements where applicable and payment must all be completed online within that period.
Late Filing Penalties
- €100 initial late fee, followed by €3 per day, up to a maximum late fee of €1,200 per return
- Loss of audit exemption for the following two years when a company files late more than once within a five-year period
- Enforcement or strike-off risk while required annual returns remain outstanding
There Is No Single Annual Filing Date
There is no single universal deadline — each company's ARD is individual. However, many companies should check its own ARD and financial-year-end limits rather than relying on a generic calendar deadline. Check the specific ARD on the CRO record or look it up using the company search tool.
What to File
- Form B1 — The annual return form listing directors, secretary, registered office, and share capital
- Financial statements — Abridged or full accounts depending on company size
- Filing fee — €20 through CORE; Form B1 must be filed online
How to Check if a Company Has Filed
Search for any company on Businesses.ie to see its filing history. Subscribers can view the complete list of CRO filings including annual returns, director changes, and address changes with exact dates.
Summary
Complete the B1 filing through CORE within 56 days of the date to which the return is made up. A late return incurs an initial €100 fee and then €3 per day, capped at €1,200, in addition to the standard €20 filing fee. Late filing can also affect audit exemption and trigger enforcement.