Limited Company Secretarial Library

Welcome to the Incorpro Library!

Incorpro's Company Secretarial Library offers clear, straightforward, jargon-free answers to the most frequently asked questions our clients have. It covers essential topics such as the Company Registration process, Compliance, and more, ensuring you have constant access to all the information you need.

FILTER BY POPULAR TOPICS

Limited Company - Annual Returns

CRO Annual Return and Late Filing Penalties Tool
What is a company Annual Return?
  • All limited companies in Ireland are required to file an Annual Return with the Companies Registration Office (CRO). The first Annual Return Date (ARD) of a company falls exactly 6 months from the date of the company's incorporation. All subsequent ARDs fall 12 months thereafter.
  • The Annual Return of a company gives a snapshot of important company details as they stand at the ARD. These details include the particulars of the company Secretary, the Directors, the Members and the company's Registered Address. It will also include details of any share transfers made since the last Annual Return filing and of its Authorised and Issued Share Capital.
  • The details contained in an Annual Return are registered by the CRO and are publicly available.
  • Statutory financial statements are required to be filed together with the Annual Return of the company, with the exception of a company's First Annual Return.
  • The statutory financial statements must cover the period since the end of the last financial period. They can not cover a period of more than 18 months.
  • The financial statements filed with the Annual Return cannot pre-date the ARD by more than 9 months.
  • The deadline for filling a company's Annual Return falls 56 days after the ARD.
Do I need to file an Annual Return if my company has not traded?
Yes. All Irish limited companies are required to file an Annual Return, without exception. You can order our Non Trading Annual Return Service by filling out just a few core details of your company on our online form.
When is my company's Annual Return Date (ARD)?
Your company's first ARD falls exactly six months from the date of incorporation of your company. You can check your company's Annual Return filing deadline date on our Corporate Deadline and CRO Penalty Calculator page.
When is the deadline for filing my company's Annual Return?
You must file your company's Annual Return within 56 days of the ARD. You can check your company's Annual Return filing deadline date on our Corporate Deadline and CRO Penalty Calculator page.
Do I need to submit financial statements with my company's Annual Return?
Yes, unless it is the First Annual Return of your Company which is made 6 months after the date of incorporation. If your company has not traded you are still obliged to submit financial statements with your company's second and subsequent annual returns. View our Non Trading Annual Return Service
Can I change my company's Annual Return Date (ARD)?
Yes. A company's ARD can be extended once in every 5 years. You can read more about extending a company's Annual Return below.
When is the deadline for filing my Annual Return?
You must file your company's Annual Return within 56 days of the ARD.
Irish limited companies may in certain situations extend their ARD:
  • A company can only extend its ARD once in every five years.
  • A company cannot extend its First ARD.
  • The application to extend an ARD (Form B1-B73) must be submitted before the current Annual Return filing deadline has passed. No financial statements need to be appended to the submission for an extension of a company's ARD.
  • The ARD can be extended for a maximum of 6 months.
  • Statutory financial statements, not pre-dating the new ARD by more than 9 months and not covering a period of more than 18 months, must be filed with the Annual Return on the new ARD.
  • An application can also be made to District Court or High Court for the extension of filing time.
Check if your company has outstanding CRO penalties

Related Services

Not found

DORMANT COMPANY FINANCIAL STATEMENTS & ANNUAL RETURN

€240 + VAT

Effortlessly comply with Irish Company Law for your dormant company with our service at just €240 + VAT. We specialise in Financial Statements and Annual Returns for second or subsequent annual returns, ensuring full adherence to the Companies Act 2014 and Financial Reporting Standards. Submit your company's details via our simple online form, and let us handle the complexities of compliance for you!


Learn More
Not found

VOLUNTARY STRIKE OFF

€199 + VAT

Simplify your company's closure with Incorpro's Voluntary Strike Off service for only €199 + VAT. As a firm of Chartered Accountants, we professionally manage the entire process, ensuring compliance with all conditions set by the Companies Registration Office (CRO). Our service includes both the National Daily Newspaper Advertisement and CRO Fees. Use our easy online form to start your company's Voluntary Strike Off with the assurance of professional handling. Begin the process with confidence today!


Learn More

Further Guidance and Assistance

Should you have any queries or require assistance with your Accounting and Tax needs, our dedicated team at Incorpro is here to help. Connect with us by calling 01-4429409, or visit our Contact Page for more ways to get in touch. Stay updated and engaged with all of our latest news, resources, and the deals we offer by following our Social Media Pages on Twitter, Facebook, LinkedIn and Instagram.

We value your feedback! If you are an existing customer and you enjoyed our service, please consider leaving us a review on Google or Trustpilot to share your experience with others. Your insights help us continuously improve and further enhance our services!

Incorpro

Close X
send