CRO Annual Returns in Ireland: Deadlines, Penalties and How to File

Every Irish company, including dormant companies, must file an annual return with the Companies Registration Office (CRO) each year. The annual return is a snapshot of your company on its Annual Return Date: who the directors and secretary are, where the registered office is, the shareholding, and confirmation that your accounts have been filed. This guide explains the deadlines, the penalties for missing them, and how to file on time.

What is the Annual Return Date (ARD)?

Your ARD is the date your annual return is due each year, and it is printed on your previous return. Most companies set their ARD when they file their first return. The first annual return is due six months after incorporation, and it is the only return that does not require financial statements.

The 56 day filing window

A signed annual return must be filed online with the CRO within 56 days of the Annual Return Date. File after those 56 days and the CRO deems the return not provided: it is treated as a fresh submission, late filing penalties apply, and your audit exemption can be lost for two years. The window runs from the ARD itself, not from when you start preparing the return.

Late filing penalties and loss of audit exemption

The cost of a late annual return builds quickly:

• A late filing fee of €100 applies when the return is filed late.
• A daily late filing penalty of €3 per day continues to accrue, capped at €1,200 per return.
• Late filing costs the company its audit exemption for two years, which usually means a statutory audit you did not need before.
• Directors can face prosecution for persistent non-compliance, and the CRO can ultimately strike the company off the register.

Annual returns for dormant companies

Dormant companies still file an annual return each year. The filing is simpler because there is no trading to report, but the deadline is exactly the same. We file dormant company returns regularly, keeping your company compliant without preparing full accounts.

How to file your annual return (Form B1)

1. Check your ARD and the filing deadline on CORE, the CRO online filing platform.
2. Prepare the Form B1 details: directors, company secretary, registered office, share capital and shareholders.
3. File your financial statements alongside the return where they are due.
4. Sign and file the return online through CORE and keep your filing receipt.

You can file the return yourself through CORE, or we can file it for you. Bradán Accountants prepares and files annual returns for companies across Ireland, with a reminder service so you never miss a deadline.

Getting your annual return right takes minutes when everything is in place, and months of trouble when it is not. If you would rather someone else handle the deadlines, our annual return filing service takes care of the whole process for a fixed fee.