The 25 November Annual Return Deadline
A company's annual return must reach the CRO within 56 days of its annual return date. For a company whose annual return date is 30 September, the 56th day is 25 November, so its B1 and accounts must be filed by then. Filing late costs €100 plus €3 a day, up to €1,200, and a second late return in five years costs the audit exemption for two years.
How the deadline is worked out
- Every company has an annual return date (ARD), shown on its CRO record.
- The annual return must be filed within 56 days of the ARD.
- 30 September plus 56 days is 25 November. In 2026 that's a Wednesday.
- If the 56th day falls on a weekend or public holiday, the deadline moves to the next working day.
The accounts that go with it
The financial statements attached must be made up to a date no more than nine months before the ARD. For a 30 September ARD, that means accounts for a year ending on or after 31 December of the previous year.
We prepare the B1, send it for signing and file it. €119.99 + VAT plus the €20 CRO fee.
If you miss it
- The CRO charges €100 the day after the deadline, then €3 a day, up to €1,200 per return.
- Since 16 July 2025, a company that files late more than once in five years loses its audit exemption for the following two years.
- Persistent non-filing can lead to the company being struck off.
Already late? See LateAnnualReturns.ie.
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.