Form B1 — Annual Return (CRO)
Annual return filed with the Companies Registration Office confirming company details and accompanied by financial statements. Mandatory for every Irish company regardless of trading activity.
Who this applies to
- All Irish private and public limited companies
- Designated Activity Companies (DACs)
- Companies Limited by Guarantee (CLGs)
- Unlimited companies
What to file
Form B1 (online via CORE) with abridged accounts (small companies) or full accounts (medium/large), audited if audit exemption is lost.
How to file
Online through CORE (core.cro.ie) using a CRO online account. €20 standard filing fee.
Payment due
Filing fee due on submission (€20 ROS, €40 paper).
Penalties for missing this deadline
€100 immediate late filing penalty plus €3 per day (capped at €1,200). Loss of audit exemption for the next 2 years (significant cost). Persistent default can lead to involuntary strike-off.
Filing checklist
- Confirm company's ARD on CORE
- Prepare abridged or full financial statements signed by directors
- Complete Form B1 with current directors, secretary, share capital
- Upload PDF of signed accounts
- Pay €20 ROS / €40 paper fee
- Receive CORE acknowledgement and check status
Common mistakes to avoid
- Missing the 56-day window after ARD
- Filing accounts that don't match the period in the B1
- Not signing accounts before director — CRO will reject
- Forgetting that losing audit exemption applies for 2 years not 1
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