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?

Already showing as dissolved? Read our Irish company restoration guide for the distinction between H1, court restoration and ordinary B1 filing. Contact us before buying: a routine annual-return order does not include restoration or court proceedings.

Received an enforcement letter? Our CRO strike-off notice checklist separates the notice stages, outstanding filings and restoration issues. Contact us before ordering if a notice is live so the grounds, deadline and required work can be reviewed.

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.

No sales but still holding cash or paying fees? Our dormant-company bank balance and audit checklist separates the transaction and permitted-asset tests. Confirm the exemption assessment and accounts preparation separately from routine B1 filing support.

Part of a group? Our Section 357 parent-guarantee guide for Irish subsidiaries explains the alternative accounts attachment, consent and guarantee conditions. Contact us before ordering this filing route to confirm the specialist documents required, available support and total payable.

What We Do

Held at a director identity check? Our B1 PPSN and IPN mismatch checklist explains feedback, source records, secure corrections and deadline checks. Tell us the actual submission status before ordering; a routine filing service is not a new identity application or an automatic extension.

No reminder email? Our missing CRO annual-return reminder checklist separates the deadline, contact addresses, presenter and submission status. Check the actual filing position before ordering; an email change or service purchase does not extend time.

Accounts not ready? Use our unfinished accounts and annual-return checklist to identify missing bookkeeping, approval or filing documents and the actual deadline. Attaching financial statements does not mean preparing missing accounts; discuss the unfinished work before ordering routine B1 support.

Accounts awaiting sign-off? Our annual-accounts approval and signing checklist separates director approval, abridged statements and the director-and-secretary filing certificate. Confirm what is ready and discuss missing approvals or accounting work before ordering routine B1 support.

Shareholders changed close to the ARD? Our B1 shareholder-date checklist compares transfers before and after the return date and explains why the current cap table may not answer the filing question. Establish the dated position and flag any unfinished transfer work before ordering.

Arranging signatures from different locations? Our B1 wet-ink, ROS and remote-signing guide separates the signature page, filing-agent authority and accounts certification. Confirm the signing route and any additional work before ordering.

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.