Every Irish company must file its annual return (Form B1) with the Companies Registration Office (CRO) within 56 days of its annual return date (ARD). Miss that window and a €100 late filing fee applies straight away, rising by €3 a day to a maximum of €1,200 per return, on top of the normal €20 filing fee. Repeat late filing can also cost a company its audit exemption.
The annual return is a yearly snapshot of the company on the public register: officers, registered office, shareholders and share capital. It is filed on Form B1, usually with the financial statements attached, at least once a year whether the company is trading or not.
For a company incorporated under the Companies Act 2014, the first ARD is the date six months after incorporation. Each later ARD is the anniversary of that first date, unless the company changes it.
The ARD is the latest date the return can be made up to, and it can be checked on CORE.
The return must reach the CRO within 56 days of its made-up-to date. If the 56th day falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day.
Every element counts: the B1, the signature page, the financial statements and the €20 payment. If the accounts are uploaded after day 56, the whole return is late.
The attached financial statements must be made up to a date no more than nine months before the return's made-up-to date. They must also run on from the end of the period covered by the last accounts filed.
Where accounts are attached, the practical deadline is the earlier of the ARD plus 56 days, or the financial year end plus nine months and 56 days. A December year end company with a 30 September ARD sits exactly at the nine-month limit.
The B1 must be signed by a director and the company secretary, who cannot be the same person. It can be signed digitally through ROS, or by printing the signature page, signing it and uploading it to CORE.
Since 1 April 2018 the CRO automatically rejects a B1 where the signature page is unsigned or carries only one signature. There is no 14-day grace period for this, so a rejection near the deadline can make the return late.
An electronic filing agent authorised on Form B77 can sign instead, but a director and the secretary must then certify the financial statements separately.
Each director's name, date of birth and PPSN must match Department of Social Protection records, or the B1 is held. Directors without a PPSN use a Verification of Identity Form (VIF), which since 30 April 2026 must be witnessed in person, not online.
CORE is the CRO's online filing system. Paper B1 forms have not been accepted since June 2017.
If the CRO sends a return back for correction, the company has 14 days to fix it, or the return is treated as never delivered.
| Consequence | Amount or effect | When it applies |
|---|---|---|
| Standard filing fee | €20 | Every return |
| Initial late filing fee | €100 | Day after the 56-day deadline |
| Daily late fee | €3 per day | Each further day the return is outstanding |
| Maximum late fee | €1,200 (€1,220 with the filing fee) | Per return |
| Loss of audit exemption | Audit required for the next 2 financial years | Second late return within 5 years (rule since 16 July 2025); one late return for group companies |
| Prosecution | Fine up to €5,000, up to 6 months' imprisonment, or both | Category 3 offence by the company and officers in default |
| Involuntary strike-off | Company dissolved, assets pass to the State | Failure to file an annual return |
Late filing fees are not tax deductible. The Registrar can also issue on-the-spot fines to persistent late filers, and since December 2024 the Probation of Offenders Act cannot be applied to annual return offences.
The current fees come from S.I. No. 329 of 2025, signed on 15 July 2025: €120 for a late return (the €20 fee plus €100), then €3 a day, to a maximum of €1,220. No later change had been published on the CRO site or the Irish Statute Book when this guide was checked on 3 October 2026.
Before 16 July 2025, a single late return cost a company its audit exemption for the next two financial years. Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 softened that rule from that date.
Now the exemption is lost for two financial years only where a company files late and has also filed late for any of the previous five financial years. Late returns filed before 16 July 2025 are ignored for that look-back, and a late first return does not count.
Some older CRO pages still describe the one-strike rule, but the amended section 363 and the CRO's July 2025 notice confirm the two-strike version. Groups differ: under the unchanged section 364, one late return by any group company still costs the whole group the exemption. For the size thresholds themselves, see our guide to audit exemption in Ireland.
The Registrar can strike a company off for failing to file, and one missed year is enough. Over 11,000 companies are struck off each year on average.
Once dissolved, the company's assets pass to the State, anyone who keeps trading loses limited liability, and directors can face disqualification. An out-of-date registered office address means the notice may never be seen.
Within 12 months of dissolution, a company can apply for administrative restoration on Form H1, filing every outstanding return with accounts for each year. After that, a court order is needed (within 20 years).
A company can move its ARD out by up to six months by filing Form B1B73 on CORE within 56 days of its existing ARD. No financial statements need to be attached to that return. It can be done only once every five years, never with the first six-month return, and a late B1B73 is invalid.
A company can file a return made up to an earlier date, which becomes its new ARD unless it ticks the "retain" box on the B1. The return must still be filed within 56 days of that earlier date.
The first return is made up to the date six months after incorporation and has no financial statements attached. The second return must be made up to a date no later than 18 months after incorporation, with accounts, and filed within 56 days.
The CRO warns against filing a B1B73 with the first return, because that shortens the time available.
Example Trading Ltd (fictional) has a 31 December year end and an ARD of 30 September 2026, so its 2025 accounts are exactly nine months old at the ARD.
The CRO's page and the regulations count the days differently, so check the exact figure with your accountant; each extra day adds €3.
If the delay ran to about a year, the late fee would stop at €1,200: (€1,200 - €100) / €3 = about 367 days of daily fees.
If the company had already filed late since 16 July 2025 within the five-year window, it would also lose its audit exemption for the next two financial years.
Over 50,000 returns are typically filed in November, and CORE slows down near the 25th.
M.A. Whately files annual B1 returns and abridged accounts with the CRO as part of its company secretarial service, and its audit service covers companies that need an audit. To keep your ARD and other key dates in view, try the free compliance calendar, or book a chat to review your filing position.
A €100 late filing fee applies on the day after the deadline, on top of the €20 filing fee, and grows by €3 a day. The late return also counts towards the two-strike audit exemption rule.
The CRO does not engage in correspondence appealing late fees. The route is a District Court or High Court order extending the time to file, which must be sought on notice to the CRO before the return is delivered.
No. The first return is made up to six months after incorporation and has no financial statements attached. Accounts go with the second return, made up no later than 18 months after incorporation.
No. The CRO states that Revenue has confirmed late filing fees are not tax deductible.
If the 56-day period ends on a Saturday, Sunday or public holiday, the deadline moves to the next working day.
Yes. All Form B1 returns, accounts and payments are filed through CORE, which is still the system named on cro.ie as of September 2026.
Last checked: 3 October 2026. Written by the M.A. Whately team. This guide is general information, not advice for your situation; talk to us before acting on it.
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