Annual Returns

What is an Annual Return?

Every Irish company is required by law to file an Annual Return (Form B1) with the Companies Registration Office (CRO) at least once every 12 months. The Annual Return is a snapshot of the company's key information including its directors, secretary, shareholders, and registered office address.

Why is it Important?

Failure to file your Annual Return on time results in significant consequences:

• Late filing penalties of up to €1,200 per return
• Loss of audit exemption for the following two years if returns are filed late more than once in a five-year period, under the lateness rule effective from 16 July 2025
• Potential involuntary strike-off of the company by the CRO
• Possible enforcement action against the company or its officers

Other audit-exemption conditions and transition rules also apply. Check the current CRO audit exemption guidance for your company's circumstances.

Use our small-company audit exemption checklist to prepare the size figures, filing history and shareholder notices your accountant needs before finalising the accounts.

What We Do

Our Annual Return service includes:

• Preparation and filing of Form B1 with the CRO
• Verification of all company details including directors, secretary, shareholders, and registered office
• Attachment of financial statements where required
• Payment of the CRO filing fee on your behalf
• Confirmation of successful filing

Annual Return Date

Your company's first Annual Return Date (ARD) is six months after incorporation. An annual return must be filed within 56 days of the date to which it is made up. Where financial statements are required, the financial year-end can also affect the filing deadline. Check the company's recorded ARD and applicable deadline rather than treating the ARD itself as the final filing day.

Planning a different recurring date? Read our B1 and B73 date-change checklist before ordering. An ARD change, accounts year-end change and court extension of filing time are different processes; confirm any additional work and scope separately.

Read our annual return cost guide for the difference between the CRO fee, professional filing, accounts preparation and late penalties.

Already received a CRO correction message? Use our sent-back B1 checklist to distinguish a correction notice from an outright rejection and prepare the information needed for the next step.