The B1 Annual Return is a mandatory filing that every Irish registered company must submit to the Companies Registration Office (CRO) each year. It confirms key details about the company — directors, secretary, registered office, share capital, and shareholders. Here is exactly how to file it.
What Is the B1 Annual Return?
The B1 is a standard CRO form that updates the public register with a company's current details. It must be accompanied by financial statements (full or abridged accounts, depending on company size). The B1 is not the same as a tax return — it is a separate Companies Act obligation.
Step 1: Know Your Annual Return Date (ARD)
Every company has an Annual Return Date. For new companies, the first ARD is set 6 months after incorporation. After that, it recurs on the same date each year. You can find your ARD on your last filed annual return or by searching the company on Businesses.ie.
Step 2: Prepare Your Financial Statements
Financial statements must be made up to a date no more than 9 months before the ARD. Most small companies file abridged accounts, which include a balance sheet and limited notes but no profit and loss account. Full accounts are required for companies above the small company thresholds.
- Small company thresholds (2026): Turnover ≤ €15m, balance sheet total ≤ €7.5m, employees ≤ 50 (must meet 2 of 3)
- Micro company thresholds: Turnover ≤ €700k, balance sheet ≤ €350k, employees ≤ 10
Step 3: File Online via CORE
The CRO's online filing system is called CORE (Companies Online Registration Environment). To file:
- Log in to CORE at core.cro.ie
- Select "Annual Return" and choose the company
- Complete the B1 form fields — director details, secretary, registered office, share capital
- Upload financial statements as a PDF
- Pay the filing fee: €20 online through CORE
- Submit — you'll receive a confirmation email
Step 4: Meet the 56-Day Deadline
You have exactly 56 days from your ARD to deliver the annual return to the CRO. For example, if your ARD is 1 June 2026, the filing deadline is 27 July 2026. There is no grace period — day 57 triggers late filing penalties.
What Happens If You File Late?
- €100 late filing penalty plus €3 per day thereafter, up to a maximum of €1,200
- Loss of audit exemption for the current and following financial year
- Enforcement or strike-off risk while required returns remain outstanding
Learn more about late filing consequences in our guide on missing the CRO deadline.
Common Mistakes to Avoid
- Filing accounts made up to the wrong date (must be within 9 months of the ARD)
- Forgetting to include all directors — every current director must be listed
- Submitting unsigned financial statements (digital signature is accepted via CORE)
- Confusing the ARD with the filing deadline — the deadline is 56 days after the ARD
Filing Fees Summary
| Method | Fee |
|---|---|
| Online via CORE | €20 |
| Paper filing | €40 |
| Late filing penalty (base) | €100 |
| Late filing penalty (per day after) | €3/day |
| Maximum late penalty per return | €1,200 |
How to Check a Company's Filing Status
You can check whether any Irish company has filed its annual return by searching on Businesses.ie. The filing history section shows the most recent B1 filing date and total number of filings. Use the director search to find all companies associated with a specific director.
Summary
File your B1 annual return within 56 days of your ARD using the CRO's CORE system. The online fee is €20. Late filing costs €100 plus €3/day (max €1,200). More than one late filing within a five-year period removes audit exemption for the following two years. Always include correctly dated financial statements.