What is Form B1 (Annual Return)?
Form B1 is the annual return Irish companies must file with the CRO each year. It confirms key company details (directors, shareholders, registered office) and is accompanied by financial statements (or abridged accounts for small companies). Late filing triggers loss of audit exemption for two years and €100 penalty plus €3 per day.
Current Rate (56 days after the company's Annual Return Date (ARD).)
N/A — €20 ROS filing fee. Late penalty: €100 + €3/day, max €1,200.
Example
A company with ARD 30 September must file Form B1 by 25 November (56 days later). Missing this date means a €100 penalty plus €3/day, plus loss of audit exemption for 2 years.
Related terms
The Companies Registration Office is Ireland's company registry, equivalent to the UK's Companies House. The CRO holds the public record for every Irish company including directors, shareholders, accounts, and annual returns. Filings are made via CORE at core.cro.ie.
An Irish private limited company (Ltd, formerly LTD or Limited By Shares) is the most common business entity in Ireland. It is a separate legal entity from its owners, with limited liability, and is governed by the Companies Act 2014. Companies must have at least one EEA-resident director or hold a Section 137 bond.
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