How to File a CRO B1 Annual Return in Ireland

Every Irish limited company must file an annual return with the Companies Registration Office (CRO). The B1 form — and any attached financial statements — must be filed within 56 days of your Annual Return Date. Missing this deadline triggers automatic fines and can cost your company its audit exemption for the next two financial years.

What is the CRO B1 annual return?

The B1 is the annual return form that all Irish companies — private limited (Ltd), designated activity companies (DAC), unlimited companies, and public limited companies (PLCs) — must file with the Companies Registration Office each year under the Companies Act 2014.

It provides the CRO with an annual snapshot of your company: registered address, directors, secretary, shareholders, and share capital. It is not a tax return — Revenue handles corporation tax separately.

Your Annual Return Date (ARD)

Every company has an Annual Return Date (ARD). For newly incorporated companies, the first ARD is 6 months after incorporation. After that, it's typically the same date each year.

You can find your ARD by logging into the CRO CORE system at core.cro.ie using your company number. Your ARD is shown on your company's public filing history.

There is one 56-day period from your ARD to file the B1 together with the annexed financial statements (section 343(2) of the Companies Act 2014) before penalties start.

Penalties for late filing

€100 immediate late filing fee
€3 per day for each day the return is late, up to a maximum of €1,200 (check cro.ie for current amounts)
Loss of audit exemption for the two financial years immediately succeeding the relevant year (section 363) — meaning you'll need a statutory audit even if you'd qualify for the small company exemption
Potential strike-off for persistent failure to file

What information is required on the B1

Company registered address
Name, address, and date of birth for all directors
Name and address of the company secretary
List of shareholders and number of shares held
Total issued and paid-up share capital
Declaration by a director and secretary that the return is accurate

Do you need to attach financial statements?

Most private limited companies must attach financial statements (abridged accounts) to their B1. Companies that qualify for the small company audit exemption under Section 358 of the Companies Act 2014 can file unaudited accounts with the statutory declaration.

To qualify for the small company audit exemption in Ireland, you must meet at least two of three criteria: turnover of €15 million or less, balance sheet total of €7.5 million or less, and no more than 50 employees (section 280A(3), as amended by S.I. 301 of 2024).

How to file the B1 online

Log in to CRO CORE at core.cro.ie (you need a registered account)
Select your company and choose "File Annual Return"
Confirm or update director, secretary, and shareholder details
Upload your financial statements (PDF)
Sign electronically or via a certified signature and submit
Pay the filing fee (currently €20 for electronic filing — check cro.ie for current amounts)