Missed your annual return? What to do now
File it as soon as you can, because the penalty grows by €3 a day up to €1,200. If the return is late, a Section 343 District Court application can extend the filing time so the late fee and audit exemption loss don't apply to it. If the company has already been struck off, it needs to be restored.
1. Work out where you stand
Use our deadline calculator to see how late the return is and roughly what the penalty is today.
2. Decide: file now, or apply to court
- File now and pay the late filing fee. If this is the company's first late return in five years, the audit exemption isn't lost because of it.
- Apply under Section 343 to the District Court to extend the filing time, so the late fee and audit exemption loss don't apply to this return. Worth it if the penalty is large, or the audit exemption is at stake. LateAnnualReturns.ie handles these.
3. If you've had a strike-off warning
A company that doesn't file can be struck off. If that's already happened, see RestoreMyCompany.ie.
4. Make sure it doesn't happen again
A second late return within five years costs the audit exemption. Our watch list reminds you five times before every deadline, and on our filing plans, our guarantee covers the late fee if we get it wrong. See plans.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.