Irish Company Annual Return: Everything You Need to Know (2026)
Every Irish limited company must file an annual return with the Companies Registration Office (CRO) each year — regardless of whether it traded. Missing your annual return deadline is one of the most common and costly mistakes Irish companies make, resulting in late filing penalties, loss of audit exemption, and ultimately the strike-off of the company. This guide explains everything you need to know.
What Is an Annual Return?
An annual return (Form B1) is a statutory document filed with the CRO each year confirming the company’s current details — directors, secretary, shareholders, registered address, and share capital. It must be accompanied by financial statements (accounts) unless the company is entitled to and avails of an exemption.
Annual Return Date (ARD)
Each company has its own Annual Return Date (ARD), set at the time of incorporation. For most companies, the ARD is the anniversary of incorporation. Your ARD can be found on the CRO’s CORE portal. You must file within 28 days of your ARD.
What Happens If You Miss the Deadline?
- Late filing penalties apply immediately — €100 on the day after the deadline, plus €3 per day thereafter (capped at €1,200)
- Loss of audit exemption for the following two years — you must have full audited accounts even if the company is small
- Continued failure leads to the CRO issuing a strike-off notice and ultimately removing the company from the register
- A struck-off company cannot trade, enter contracts, or hold property — and directors can face personal liability
What Accounts Must Be Filed?
Most small private limited companies in Ireland are entitled to file abridged (abbreviated) accounts rather than full financial statements, provided they meet the criteria for small company status under the Companies Act 2014. Small company criteria (must meet at least 2 of 3):
- Turnover not exceeding €12 million
- Balance sheet total not exceeding €6 million
- Average number of employees not exceeding 50
How to File
Annual returns can be filed online through the CRO’s CORE portal. The process involves completing Form B1, attaching the financial statements, and paying the CRO filing fee (€20 for online filing). Most companies use an accountant or solicitor to manage their annual return compliance.
Changing Your ARD
You can apply to change your ARD once every 5 years, subject to conditions. This can be useful if your ARD falls at a difficult time of year or doesn’t align with your accounting period.
Need help with your company’s compliance obligations? See our Company Incorporation & Legal Compliance Pack or book a 30-minute consultation with one of our corporate solicitors today.
This article is for informational purposes only and does not constitute legal advice.
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