What is a Company Annual Return?

A Company Annual Return (Form B1) records standing data on a company such as registered address, shareholders, share transfers and directors.

All companies are required to file an Annual Return (Form B1) with the Companies Registration Office (CRO) each year

A Company Annual Return (Form B1) records standing data on a company such as registered address, shareholders, share transfers and  directors.
   
All companies have a unique Annual Return Date (or ARD). This date can be a maximum of 9 months after the company year-end.
      
56 days after the ARD the annual return must be filed with the CRO.

There are consequences for being late with your filings: 
      
Loss of Audit Exemption

When a company misses its Annual Return Date it will more than likely lose its audit exemption for two years. This brings with it significant additional cost as well a s causing potential issues with bankers and suppliers as the company accounts are late.
      
Filing Fees

The fees start at €100 and increase by €3 per day to a maximum of €1,200 for late returns.
      
Strike Off
Failing to file an Annual Return can be grounds for the CRO to commence involuntary strike off procedures against a company.
      

The consequences of strike off are very serious for a company that is still trading and can include: