Every Irish company must file a Annual Return with the Companies Registration Office (CRO) each year. The Annual Return is completed on Form B1 which contains particulars of the company (Directors, Secretary, shares, etc). All Annual Returns must be submitted online along with the CRO fee of €20.
A company's Annual Return must be submitted to the CRO within 28 days of its Annual Return Date (ARD). To check your company's ARD and the Annual Return Filing Deadline, please see our Deadlines & CRO Penalty tool.
The first ARD is exactly 6 months after the incorporation of the business. A Form B1 must be submitted within 28 days of the ARD. No financial statements are required.
The second ARD is 18 months after incorporation with ARDs occurring annually thereafter. For a Limited company, financial statements must be submitted with these Returns. The financial statements cannot be for a period longer than 18 months and must comply with Company Law requirements.
B1 Annual Returns must be submitted online within 28 days of the ARD. Where financial statements are being submitted, they need to be uploaded before the Signature Pages are received by the CRO. The B1 Signature Pages must reach the CRO within 28 days of the submission.
It is extremely important not to submit returns late otherwise the company will be subject to audits for the following two years. Audits can cost of over €1,000 each and take up the time of Directors.