Quick answer: Irish companies generally file a Form B1 Annual Return with the Companies Registration Office (CRO) every year. The return must be made up to a date no later than the company's Annual Return Date and delivered within 56 days of the made-up-to date. The first annual return is due six months after incorporation and does not require financial statements.
Reviewed: 13 October 2026. This guide is general information, not legal or tax advice.
What is a B1 Annual Return?
A B1 Annual Return is the annual company filing made to the CRO. It provides a snapshot of company information and, for most companies after the first return, is filed together with the required financial statements.
Filing an annual return is different from filing a Corporation Tax return with Revenue. A company may therefore have separate CRO and Revenue compliance deadlines to manage.
What is the Annual Return Date?
The Annual Return Date, usually called the ARD, is the latest date to which the annual return may be made up. The CRO states that the return must be delivered within 56 days of the date to which it is made up.
Your company's ARD can be checked on the CRO's CORE system. Companies can sometimes bring the ARD forward or extend it under the procedures allowed by the Companies Act 2014.
When is the first B1 due?
The first annual return is made up to the date that falls six months after incorporation. The CRO confirms that financial statements are not attached to this first B1 return.
When are financial statements required?
Financial statements are generally required with the second and subsequent annual returns. The CRO also applies a timing rule that can make the filing deadline the earlier of the ARD plus 56 days or the financial year end plus nine months and 56 days where financial statements must be attached.
What happens if a B1 is late?
Late filing can lead to late filing fees and can affect the company's entitlement to audit exemption. The CRO also explains that a return sent back for correction must be corrected within the applicable period, otherwise the original filing may be treated as not delivered.
A practical year-end checklist
- Check the company's ARD on CORE.
- Confirm the financial year-end date.
- Make sure bookkeeping records are complete and reconciled.
- Prepare the required financial statements.
- Review director, secretary, registered office and shareholder information.
- File the B1 and required attachments through CORE on time.
- Coordinate the CRO filing with Corporation Tax and other Revenue obligations.
Official sources
For the current rules and filing procedures, check the CRO directly:
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