Changing your annual return date (Form B1B73)
A company can extend its annual return date by up to six months, filing Form B1B73 with the CRO (€20). It can only do this once every five years, and the form must reach the CRO within 56 days of the existing annual return date.
Why change it
The accounts attached to a return must be made up to a date no more than nine months before the ARD. If your financial year end and your ARD are badly aligned, you may be filing accounts earlier than you need to. Moving the ARD can give you the full nine months.
The rules
- Filed electronically on Form B1B73, with a €20 fee.
- No more than once every five years.
- Must reach the CRO within 56 days of the company's existing ARD. Filed later, it can't be accepted.
- Not with the company's first annual return.
After you change it
Your filing deadline moves with the new date. We update your watch list and reminders automatically when you're with us. Join the watch list.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.