Your company's Annual Return Date (ARD) is the date by which you must file a B1 annual return with the CRO each year. You have exactly 56 days from the ARD to deliver the return. Here is how to find your ARD and what to do with it.
What Is the Annual Return Date?
The ARD is a fixed date assigned to every Irish registered company. It determines when the company's annual return is due. The filing deadline is 56 calendar days after the ARD — not 56 business days.
How Your ARD Is Set
- New companies: The first ARD is 6 months after the date of incorporation
- After the first return: The ARD recurs on the same date each year
- Changed ARD: A later ARD may be nominated using Form B1B73, subject to the CRO deadline, eligibility rules and the general once-in-five-years limit
Method 1: Check on CORE (CRO Online)
Log in to core.cro.ie, select your company, and the ARD is displayed on the company dashboard. This is the most authoritative source.
Method 2: Look at Your Last Annual Return
Your most recent B1 filing confirmation shows the ARD. If you filed on time, the next ARD is exactly one year after the date shown.
Method 3: Search on Businesses.ie
Search for your company on Businesses.ie and check the filing history section. The most recent B1 filing date gives you a strong indicator of your ARD cycle. If the last B1 was filed in March, your ARD is likely in January or February (56 days earlier).
The 56-Day Filing Window
Once you know your ARD, add 56 calendar days to calculate your filing deadline. For example:
| ARD | Filing Deadline |
|---|---|
| 1 January | 26 February |
| 1 April | 27 May |
| 1 July | 26 August |
| 1 October | 26 November |
How to Change Your ARD (Form B73)
You can move your ARD forward by up to 6 months by filing a Form B73 with the CRO. This is useful if your financial year-end doesn't align well with your ARD. Rules:
- You can only extend the ARD once in any 5-year period (with limited exceptions)
- You cannot move the ARD backwards — only forwards
- The B73 must be filed before the current ARD passes
- The combined electronic B1B73 filing fee is €20
What Happens If You Miss It?
Filing after the 56-day window triggers a late filing penalty of €100 plus €3 per day (max €1,200) and, where there is another late filing within the relevant five-year period, loss of audit exemption for the following two years. Read the full breakdown in our guide on missing the CRO deadline.
Summary
Your ARD is set 6 months after incorporation and recurs annually. You have 56 calendar days from the ARD to file your B1. Check your ARD on CORE, your last filing, or by searching on Businesses.ie. To extend it, file the electronic B1B73 within the permitted window (€20).