Company Secretarial and CRO Compliance

CRO Annual Return (B1) Filing

File the B1, accounts, signatures and fee within the correct deadline.

Every Irish company must file Form B1 at least once each year, whether it trades or not. Forti tracks your Annual Return Date, prepares the form, coordinates the financial statements and completes the CORE submission. If the return is already late or has been sent back, we confirm the fastest compliant route from the current position.

Check my Annual Return Date View pricing
Key figures at a glance
Filing period
56 days from ARD
CRO government fee
€20
Late fee — starts at
€100 + €3/day
Maximum late fee
€1,200 per return
Audit exemption risk
2nd late filing within 5 years
Forti B1 filing fee
€350 + VAT
Plus €20 CRO government fee per filing
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Filing system
CRO CORE portal
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Deadline tracking
ARD monitored in advance
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Also handles
Late, rejected and overdue returns
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Based in
Sandyford, Dublin 18

This service is for you if

You are not certain of the company's Annual Return Date or filing deadline
The first six-month B1 is approaching and you want it filed correctly
The next B1 needs financial statements attached
The company is dormant but still needs its annual filing completed
A return has been sent back by the CRO for correction
The filing is already late and daily fees are increasing
You have one late filing since 16 July 2025 and need to avoid a second
You manage the company from outside Ireland and need the deadline handled locally

The Annual Return timetable

The ARD is the date to which the return is made up. The 56-day filing window follows from that date. Financial statements add a separate earlier deadline.

StageDeadlineWhat must be filed
First Annual Return ARD is six months after incorporation Form B1 only — no financial statements are attached to the first return
Second Annual Return Made up no later than 18 months after incorporation Form B1 plus the first financial statements, filed within the relevant deadline
Later Annual Returns At least once in every calendar year Form B1 and the financial statements required for the period
General filing period Within 56 days of the return's effective date Form, financial statements, signature page or digital signatures, and payment — all complete
Accounts deadline Earlier statutory date applies Where accounts are attached, the deadline is the earlier of ARD plus 56 days or financial year-end plus nine months and 56 days
Forti tracks both the ARD and the separate financial-statement deadline. The two dates are not always the same, and missing the earlier one creates the same late-filing consequences.

What Forti handles

The full B1 process — from form preparation through to CORE submission and CRO response monitoring.

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Form B1 preparation
Directors, secretary, shareholders, share capital, registered office and return details reviewed and completed before submission.
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Financial statements
The correct signed financial statements are prepared or received, checked and uploaded to CORE where required.
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Signature and payment control
The signature page or approved digital-signature route and the €20 CRO filing fee are completed before the deadline.
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Calendar and follow-up
The ARD, 56-day filing period and next-year requirements are recorded, with follow-up if the CRO queries or sends back the submission.

Sent-back and rejected B1 returns

A return is not safely filed simply because it was uploaded. The CRO can send it back or reject it where the form, accounts, signatures or payment do not meet the requirements.

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General send-back
Where Section 898 applies, errors must be corrected and a fully compliant document delivered within 14 days. Miss that window and the original return is treated as not delivered.
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Unsigned or insufficiently signed B1
An unsigned signature page, a certificate that is not signed or a filing with only one required signature is automatically rejected. The 14-day correction facility does not apply.
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Financial statements missing
Where accounts are required, they must be uploaded before submission. A B1 submitted without them is rejected and there is no 14-day period to add them later.
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Monitored email address
CORE notifications are electronic. The presenter's email must be monitored so a correction request is not missed — these windows are short.
Important: If the corrected or replacement return reaches the CRO after the statutory deadline, late fees and audit-exemption consequences apply from the original filing position — not the send-back date.

What happens when the B1 is late

Late filing consequences are financial, reputational and compliance-related. The 2025 audit-exemption change did not remove the other penalties.

ConsequenceCurrent ruleWhat it means
Late filing fee €100 from day one, then €3/day Maximum €1,200 per return, on top of the standard €20 filing fee
Public filing record The late return remains in CRO history Lenders, investors and other reviewers can see the filing record
Audit exemption More than one late filing within five years from 16 July 2025 The company may need audited accounts for the following two years, typically costing €3,000–€8,000
Group position Small-group audit exemption has separate conditions Do not assume the ordinary standalone two-strike analysis settles the group position
Enforcement Persistent non-filing Can lead to prosecution or involuntary strike-off. CRO notices should not be ignored
One late return still matters. The 2025 change affects when audit exemption is lost — it did not remove late fees, filing offences or strike-off risk. A second late filing within the five-year period creates a costly two-year audit requirement.

Can the Annual Return Date be changed?

Form B1B73 can move the current ARD to a later date — but only while the return is still on time and the statutory conditions are met. It does not rescue an already late return.

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Must be filed on time
The B1B73 submission must reach the CRO within 56 days of the current ARD. It cannot be accepted after that period has expired.
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Not available with the first B1
A company cannot use B1B73 with its six-month first Annual Return.
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Normally once every five years
The company generally cannot use the B1B73 route more than once in a five-year period.
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Accounts timing still matters
Moving the ARD can shorten the time available for the next financial statements and must not create a gap outside the statutory rules.

District Court extension for an overdue return

Where the filing period has already expired, a company can apply to the District Court for an order extending the time to file. This is a formal legal process — not a discretionary CRO waiver.

Forti can prepare the accounts and filing information and coordinate with the company's solicitor. The legal application and court representation remain a separate legal engagement outside Forti's scope.

How Forti handles your Annual Return

Five stages — from the initial deadline check through to next-year planning.

1
ARD and filing-status check
We confirm the effective date, 56-day deadline, filing history, accounts period and whether the return is already late — before any work begins.
2
Company information reviewed
Directors, secretary, shareholders, share capital, registered office and beneficial-ownership details are checked for consistency with CRO records before the form is prepared.
3
Financial statements coordinated
Where accounts are required, Forti prepares them or checks the signed statements supplied. Nothing is submitted to CORE until the accounts are complete and correctly signed.
4
CORE submission completed
The form, accounts, signatures and €20 government fee are completed through CORE before the relevant deadline. You receive confirmation when the submission is accepted.
5
CRO response monitored
We monitor the submission, respond to any valid send-back within the available window and calendar the next ARD and accounts deadline so nothing is missed.

What we need from you

The company number and access to the latest CRO records
Confirmation of current directors, secretary, shareholders and share capital
The signed financial statements, or bookkeeping records needed to prepare them
Details of company changes that have not yet been filed with CRO
A monitored email and prompt access to the required signatories
Any CRO correspondence about a returned, rejected, late or outstanding return

CRO Annual Return filing pricing

Forti's Company Secretarial service includes Annual Return and accounts filing together with the wider secretarial work. Late, rejected or historical returns are quoted separately.

Standard B1 filing
Annual Return (B1) filing
Form B1 preparation, financial statements coordinated and CORE submission completed before the deadline.
€350
+ VAT · plus €20 CRO fee
  • Form B1 preparation and CORE filing
  • Financial statements coordinated and uploaded
  • Signature page and payment managed
  • CRO response monitored
  • Next ARD and deadline calendared
Get started
Late, rejected or historical work
Overdue returns, send-back responses, corrective filings and court-extension support.
Exact quote
Send company number and latest accounts
  • Late return assessment and filing
  • Send-back response within 14-day window
  • Missing accounts preparation
  • Historical period catch-up
  • Court-extension coordination with solicitor
Get an exact quote

All fees exclude VAT at 23%. Financial-statement preparation, legal work and overdue filing support are confirmed in the written scope before work begins.

Common B1 filing mistakes

Treating the ARD as the final filing day
The return is made up to the ARD. The full filing must then be completed within 56 days of that date — not on it.
Ignoring the accounts deadline
The financial-statement deadline can be earlier than ARD plus 56 days. Both dates must be tracked separately.
Leaving signatures until the last day
An incorrect or missing signature triggers automatic rejection with no 14-day correction period. Allow time to resolve signature issues before the deadline.
Submitting before accounts are uploaded
Where financial statements are required, the filing is rejected if they are not uploaded first. There is no period to add them after submission.
Assuming the first B1 needs accounts
The six-month first Annual Return is filed without financial statements. No accounts are attached at this stage.
Using B1B73 after the filing period expired
B1B73 only works while the current return is still on time. It cannot extend a period that has already expired.
Relying on a first-strike exemption
The first late filing still carries fees and starts the five-year audit-exemption risk period. The 2025 change affected when exemption is lost, not whether penalties apply.
Ignoring a CORE email
A send-back notification can expire quickly. The presenter email must be monitored and acted on before the correction window closes.

Related Forti services

Company secretarial
Annual Returns, registers, resolutions, AGM records and CRO changes.
View company secretarial →
Annual compliance
Coordinate the B1, financial statements and Corporation Tax work for the year.
View annual compliance →
Year-end accounts
Prepare the financial statements that must accompany the Annual Return.
View year-end accounts →
Limited company accounting
Ongoing bookkeeping, VAT, payroll, accounts and annual filing support.
View company accounting →
Late CRO returns guide
Understand late fees, audit-exemption risk and District Court extensions in full.
Read the late returns guide →
Company closure guide
Compare voluntary strike-off and liquidation if the company is no longer needed.
Read the closure guide →

Common questions about CRO Annual Returns

What is Form B1?
Form B1 is the statutory Annual Return filed by an Irish company through the CRO's CORE system. It updates the public company information and normally includes financial statements after the first return.
Does every company need to file?
Yes. Every registered Irish company must file at least once each year, whether it trades, makes a loss or remains dormant.
When is the first Annual Return due?
The first ARD is six months after incorporation. The return must be filed within 56 days and no financial statements are attached.
When are financial statements first required?
They are normally attached to the second Annual Return, made up no later than 18 months after incorporation and filed within the relevant 56-day and accounts deadlines.
How much is the CRO fee?
The standard online Form B1 filing fee is €20. This is in addition to Forti's professional fee and is identified separately.
What are the late fees?
The late fee begins at €100 and increases by €3 per day to a maximum of €1,200 per return, in addition to the €20 filing fee.
Does one late return remove audit exemption?
No — for late returns filed from 16 July 2025, audit exemption is generally lost after more than one late filing within five years. The first late return still carries fees and other compliance risk.
What happens if the CRO sends the return back?
A general send-back can have a 14-day correction period. Certain automatic rejections — including missing required signatures or financial statements — do not receive that period. Acting quickly is essential.
Can the ARD be moved?
A B1B73 can move the current ARD where the return is still on time and the statutory conditions are met. It cannot be filed with the first Annual Return and is generally available only once in five years.
Can the CRO waive the late fee?
No. The CRO does not have a general discretion to waive the statutory late fee. A company can apply to the District Court for an extension of time, but this is a formal legal application and the outcome is not guaranteed.
Can Forti take over an overdue B1?
Yes. Forti checks the filing history, prepares the return and accounts, and confirms whether a late filing, send-back response or court-extension route is required.
Does the B1 include the Corporation Tax return?
No. Form B1 is filed with the CRO. The CT1 is a separate Revenue filing, although both can be coordinated through Forti's annual compliance service.
How much does Forti charge?
Forti's Annual Return (B1) filing service is €350 + VAT, plus the €20 CRO government fee. Late, rejected or historical returns are quoted separately based on the work required.

Protect the filing date before it becomes a penalty

The Annual Return is straightforward when the accounts, signatures and deadline are controlled together. Forti checks the filing position early and completes the CORE submission before avoidable penalties begin.

Check my Annual Return Date