Filing the Limited Company B1 Annual Return to the CRO in Ireland

Who needs to file Annual Returns?

Irish Limited Companies must file Annual Returns (Form B1) with the Companies Registration Office (CRO) annually, regardless of trading status or profitability.

This guide covers key aspects of the Annual Return process, deadlines, and consequences of non-compliance.

Contact our Client Services Team at Nathan Trust for filing assistance.

When should the Annual Return be filed?

Your first Annual Return is due 6 months post-incorporation, with subsequent returns due annually. Deadline extensions are possible but must be requested before expiration.

Missing deadlines incur fines of up to €1,200 annually and forfeits audit exemption. Contact the CRO or Nathan Trust's Client Services Team for guidance if you miss a deadline.

Note: Late income tax returns result in additional penalties.

How to find your Annual Return filing date?

Check the CRO website (CORE) by searching your company details.

For clarification or CRO correspondence queries, contact Nathan Trust's Client Services Team.

What do you need to file an Annual Return?

• CORE account

• Form B1

• Abridged accounts

What is the process for filing an Annual Return?

• Prepare the Form B1 in CORE

• Upload the financial statements

• Upload the signed PDF signature page in CORE

• Pay the filing fee

What is the Form B1?

Form B1 initiates the Annual Return process, documenting company details, directors, secretaries, shareholders, and share capital. Ensure CRO records are updated before filing.

File online via CORE.ie or outsource to Nathan Trust for accurate, up-to-date submissions.

What are abridged accounts?

Abridged accounts are condensed financial statements filed with your B1 Annual Return in Ireland, required even for dormant companies. These statements become publicly accessible on the CRO website.

Consider engaging an accountant to manage deadlines and timely preparation.

What is the B1 signature page?

Generated post-financial statement upload, this document requires original wet-ink signatures from one director and the Company Secretary. Digital signatures aren't accepted. Upload to CORE for CRO review after fee payment.

What's included in the first Annual Return?

The initial Annual Return contains company information, including Director, Secretary, and Shareholder details with shareholding data.

Update any changes made since incorporation. No financial statements are required for the first submission.

What happens after the first Annual Return?

The second Annual Return is due 18 months post-incorporation, followed by annual submissions. These require abridged accounts summarizing financials.

Contact Nathan Trust for professional assistance with accounts preparation and filing.

Do all companies need to file Annual Returns?

All Irish limited companies must file B1 Annual Returns, including non-trading or dormant entities.

Non-compliance consequences apply universally. Review additional compliance requirements for new Irish companies.

Need assistance with your Annual Return? Contact Nathan Trust today.

• Corporation Tax Returns

• Income Tax Returns for directors

• VAT returns (if registered)

Contact Nathan Trust today for expert compliance and accounting support to meet all filing deadlines.

Helpful advice for filing your Annual Return

Checking your Annual Return

Verify your incorporation date via your Certificate or the CRO website.

For missed returns, contact CRO or our Client Services Team promptly.

Annual Return reminder

CRO sends email reminders 6 weeks before due dates. Consider professional outsourcing to avoid penalties.

New digital procedure

CRO's filing procedure has been updated from December 16, 2020. Outsource to Nathan Trust for seamless compliance.