Accounts Not Ready for the Annual Return?

Quick answer

If the accounts won't be ready, talk to an adviser before the deadline. In some cases the company can move its annual return date with Form B1B73, which gives more time; this can only be done once every five years. Otherwise, file as soon as the accounts are ready, because the late penalty grows by €3 a day up to €1,200, and a second late return in five years costs the audit exemption.

2 min read · Prepared by the AnnualReturns.ie team and reviewed by a qualified accountant (FCCA or ACCA)

Before the deadline

  • Move the annual return date. Form B1B73 can extend the annual return date, which can give the full nine months after the year end. It can only be used once every five years and must be filed in time.
  • Push the accounts. Small and micro companies can often file abridged accounts, which take less time.
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After the deadline

  • File as soon as possible. The penalty starts at €100 and rises by €3 a day to €1,200.
  • Check the audit exemption: a second late return within five years means two years of audited accounts.
  • Several returns overdue, or a strike-off warning? LateAnnualReturns.ie handles the catch-up.

Sources

Last checked 14 November 2026 against the Companies Act 2014 and CRO guidance on annual returns. This is general information, not legal or tax advice for your company.