All Irish companies whether trading or not are obliged to file an Annual Return every year at the Companies Registration Office no later than 28 days from its statutory Annual Return Date (ARD). The annual return sets out certain information pertaining to the company.
A new company’s ARD is six months from the date of incorporation (with no accounts) and thereafter the company is obliged to file an annual return and financial statements with the Companies Registration Office once a year.
Where accounts are required to be attached to the annual return, the return filing deadline is either:
- The company’s ARD plus 28 days
- The company’s financial year end plus 9 months and 28 days – whichever is the earlier
The annual return form is a legal document which outlines details of the company such as; company registration number, company name, registered office address, director(s) and secretary details, authorised and issued share capital, members and their shareholding.
Failure to file your annual return within 28 days of your ARD can result in late filing penalties being imposed (€100 + €3.00 per day thereafter) and a loss of Audit Exemption.