Annual returns for dormant companies
A dormant company still has to file an annual return every year, made up to its annual return date and filed within 56 days. Apart from the first return, it attaches financial statements, which for a dormant company can be short dormant accounts. Late filing penalties apply in the same way.
Dormant doesn't mean exempt
A company that isn't trading still exists, so it still has an annual return date and the same 56-day deadline. The CRO's late filing penalties apply whether the company is trading or not.
What's filed
- The B1 annual return, signed.
- Dormant financial statements, simpler than trading accounts. A dormant company exemption from audit is available to companies of any size that meet its conditions.
Keep it, or close it?
If you'll use the company again, keep it compliant: our Dormant Care plan prepares the dormant accounts and files the return every year for €249.99 + VAT. If you won't, closing it properly ends the yearly filings. See CloseACompany.ie.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.