Annual Return Guides
Plain answers on CRO annual returns: your date, the 56-day deadline, late filing penalties, audit exemption and dormant companies. Checked against CRO guidance.
Your annual return
How to find your company's annual return date
Your annual return date sets your deadline. Here's where to find it.
The annual return deadline: the 56-day rule
56 days after your annual return date, or earlier if your accounts are older.
Your company's first annual return
Due six months after incorporation, with no accounts attached.
Changing your annual return date (Form B1B73)
Extend it by up to six months, once every five years.
Annual returns for dormant companies
Still due every year, with dormant accounts attached.
Late returns
CRO late filing penalties, explained
The €100, the €3 a day, the €1,200 cap, and what it really costs.
Audit exemption and late filing: the rule since July 2025
The rule that changed in July 2025, and how a second late return costs you.
Missed your annual return? What to do now
Act quickly: penalties build daily, and there's a court route.