Within 28 days of the company's annual-return date. The first date falls 18 months after incorporation, then each year.
Annual Return (HE32) to the Registrar
Annual return filed with the Department of Registrar of Companies and Intellectual Property, with the previous year's financial statements attached.
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Who this applies to
- Every Cypriot company
- Newly incorporated companies
- Dormant companies that remain registered
What to file
The HE32 annual return with financial statements attached.
How to file
With the Registrar of Companies (DRCIP) at companies.gov.cy.
Payment due
Filing fee of €20.
Penalties for missing this deadline
Late filing costs €50 plus €1 for each day of delay, capped at €150, for 2021 and later returns.
Filing checklist
- Confirm the annual-return date from the incorporation date
- Prepare the financial statements
- Complete the HE32
- File within 28 days
- Keep the filing confirmation
Documents you'll need
- Financial statements for the previous year
- Register of members and directors
- Company registration number (HE number)
- Filing fee payment
Common mistakes to avoid
- Paying the €350 annual levy, which was abolished from 2024
- Missing the 28-day window
- Not attaching financial statements
- Confusing the annual-return date with the tax year end
Never miss a Cyprus deadline
AccountsOS tracks every Tax Department (Τμήμα Φορολογίας), Ministry of Finance and Department of Registrar of Companies and Intellectual Property (DRCIP) deadline and reminds you weeks ahead.
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