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The short answer
The CRO says an annual return (Form B1) must be filed within 56 days of the date to which it is made up. The filing fee is €20; if you are late, a €100 late fee applies from the day after the deadline plus €3 a day, capped at €1,200 per return, and filing late more than once in five years removes the company's audit exemption.
Every Irish company has an annual return to file with the Companies Registration Office (CRO). For founders who split their time between Ireland and Nigeria, the B1 is the filing most often missed, because the date is tied to the company rather than to the calendar year. Here is how the deadline is worked out and what lateness costs, from the CRO's own pages (checked October 2026).
How the deadline is set
Each company has an annual return date (ARD), the date the return is made up to. The CRO's rule is that the return must reach it within 56 days of that date. Where the company must attach financial statements, the deadline is the earlier of:
- the ARD plus 56 days, or
- the financial year-end plus nine months and 56 days.
Your ARD appears on the CRO record and in CORE. The CRO has separate guidance on bringing an ARD forward or extending it, which some companies use to line the return up with their accounts.
Worked example (illustrative dates)
Example: a company's ARD is 30 April and it must file financial statements for a year ending 31 December. ARD plus 56 days is 25 June. Year-end plus nine months is 30 September, plus 56 days takes it to 25 November. The earlier date wins, so the B1 is due by 25 June.
What lateness costs
| Charge | Amount per CRO (Oct 2026) |
|---|---|
| Standard B1 filing fee | €20 |
| Late filing fee, day after deadline | €100 (shown on the fee page as €120 with the €20 filing fee) |
| Daily amount after that | €3 per day |
| Maximum late fee | €1,200 per return |
Example: a return filed 30 days late. The late fee is €100 plus 29 further days at €3 (€87), so €187, plus the €20 filing fee: €207 in total. At this rate the €1,200 cap is reached after roughly a year. The CRO notes that Revenue has confirmed late filing fees are not tax deductible.
The bigger costs: audit exemption and strike-off
The fee is the smaller problem. Under the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024, the CRO says a company cannot use audit exemption if it files its annual return late more than once within five years. For a small company, losing audit exemption means paying an auditor, which usually costs far more than the late fee.
- Strike-off: the CRO can strike off a company that fails to file. Its assets then pass to the Minister for Public Expenditure, and directors may face disqualification if the company had unpaid liabilities.
- Prosecution: late or non-filing is a Category 3 offence, carrying up to six months' imprisonment and/or a Class A fine.
- On-the-spot fines can be issued for persistent late filing.
If you have missed it or are about to
The CRO's annual return section has separate pages on a late filing fee waiver and on applying to the District Court for an order extending the time to file. We have not set out the conditions here because they depend on the facts; read those CRO pages before relying on either route. In most cases the cheapest course is to file the moment the documents are ready, because every extra day adds €3 until the cap is reached.
Two practical habits help directors who travel. First, keep the CORE login details and any digital signing set-up accessible from abroad, so a trip to Lagos does not stall the filing. Second, ask your accountant to set the financial year-end and ARD so that the accounts are ready comfortably before the return falls due; the CRO allows an ARD to be brought forward or extended under its own rules.
- ARD
- Annual return date: the date the return is made up to.
- B1
- The annual return form filed on CORE.
- Audit exemption
- The right of qualifying small companies not to have their accounts audited, lost after more than one late return in five years.
Filing from abroad: what to check first
- Confirm the ARD on CORE and diarise the 56-day deadline, not just the ARD itself.
- If financial statements are needed, ask your accountant to finish them well before the deadline; the return is not complete without them.
- Agree who will sign and submit on CORE, and allow extra time if an officer is travelling in Nigeria when the return falls due.
- File online. The CRO fee page lists the B1 as online or via secretarial software, at €20.
- If you have missed the date, file as soon as possible: the fee grows daily, and a second late filing within five years costs audit exemption.
Where Pryme fits
The Compliance agent on a Pryme Business Account can keep a calendar of ARDs and prepare reminders for the directors; a person approves before anything is filed or paid. Payments from the account show the fee before you approve (business account). For new companies, start with registering with the CRO.
Questions people ask
When is my CRO annual return due?
Within 56 days of the annual return date it is made up to. If financial statements are required, it is the earlier of ARD plus 56 days or year-end plus nine months and 56 days.
What is the CRO late filing penalty?
€100 from the day after the deadline, then €3 a day, up to €1,200 per return, on top of the €20 filing fee.
Can I lose audit exemption for filing late?
Yes. The CRO says a company that files its annual return late more than once within five years cannot use audit exemption.
Is the CRO late fee tax deductible?
No. The CRO says Revenue has confirmed late filing fees are not tax deductible.
Sources
- CRO: Missed deadlines (annual return) · accessed Oct 2026
- CRO: Company fees · accessed Oct 2026
- CRO: home page and annual return guidance index · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.