Filing Deadlines of Irish Companies

There are some key dates to be observed for an Irish company in terms of filing deadline:

  1. The date of incorporation. This is the date that is stated on the certificate of incorporation. It cannot be changed.
  2. 6 months after the date of incorporation. This is the first Annual Return Date (ARD). It cannot be changed as well. You will need to file an Annual Return (form B1) that is made up to this date. Financial statements are not required at this time. The next ARD is 12 months later which is covered in the next point.
  3. 18 months after the date of incorporation i.e. next ARD.
    • You will need to prepare an Annual Return (form B1) that is made up to the ARD* or earlier and file it within 28 days from the date of the Annual Return. Audited financial statements are required to be attached to the Annual Return unless the company is exempt from audit and claims the audit exemption
    • You will need to hold an annual general meeting (AGM) and present the (audited) financial statements at the AGM
  4. 12 months after the previous ARD. The filing requirements are identical to point 3 above.

* If the ARD is less than nine months after the year-end of the company, it is common practice for an Irish company to extend the ARD so that it is nine months after the year-end of the company. This is to provide the Irish company with the maximum amount of time, i.e. nine months after year-end of the company, to prepare and file the Annual Return and (audited) financial statements.

If the ARD is not extended to nine months after the company’s year-end, the Annual Return (form B1) and (audited) financial statements will need to be filed sooner than companies that would like to avail of the maximum time to prepare and file the company’s annual return and (audited) financial statements. Practically, this would mean that the AGM is held earlier as well, for companies that decide not to extend the ARD.

 

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