CRO / Companies
CRO Annual Return
Annual Return filing with the Companies Registration Office
📅 Key Dates
📋 Overview
Every Irish company must file an Annual Return with the Companies Registration Office (CRO) each year. The Annual Return confirms the company's details (directors, shareholders, registered office, share capital) and must be accompanied by financial statements for companies above certain size thresholds.
✅ How to File — Step by Step
- Log in to CORE (Companies Online Registration Environment) at core.ie.
- Navigate to File Annual Return.
- Confirm company details: registered office, directors, secretary, shareholders.
- Attach abridged financial statements (if applicable) — signed by a director.
- Pay the CRO filing fee (€20 online / €40 paper).
- Small companies may file abridged accounts; micro companies have reduced requirements.
⚠️ Penalty if Missed
Late filing: automatic late filing fee of €100 plus €3 per day (maximum €1,200). Loss of audit exemption for two years. Persistent non-filing results in the company being struck off the Register.
📄 Revenue Forms
❓ Frequently Asked Questions
Your ARD is the date by which you must file each year. For new companies it's set 6 months after incorporation; subsequently it's the same date each year. You can find your ARD on CORE.
Yes, for most companies. Micro-companies (balance sheet under €316,000, turnover under €700,000, fewer than 10 employees) may qualify for reduced disclosure requirements.
You lose your audit exemption for the following two years, pay late filing fees, and risk the company being struck off the Register. Strike-off can be very difficult and costly to reverse.