By Shannon Power, 24th July 2025
When starting a company in Ireland, you must be aware of various requirements to ensure compliance, with mandatory company filings being a top priority. Being knowledgeable about what is expected of your new company will help you avoid costly penalties and perhaps even involuntary strike-off. In this guide, we will cover all mandatory company filings along with their deadlines to help you stay ahead of the game.
Mandatory Filings for Irish Companies
Annual Returns
After your company has been incorporated, you must file your first Annual Return within 6 months to the Companies Registration Office (CRO). After that, you are required to file returns every 12 months, along with your abridged accounts. Failure to do so may result in:
- Substantial penalty fees
- Possible involuntary strike-off
- Loss of audit exemption for 2 years, if applicable
- Legal actions against the Directors by the Office of the Director of Corporate Enforcement (ODCE)
You can change your Annual Return Date (ARD) starting from the second Annual Return, but this change can only be made once every five years. Annual returns must include financial statements, which must be filed with the Companies Registration Office (CRO) within 56 days of the ARD. Additionally, the accounts must be prepared with a date no more than nine months before your ARD.
Learn more about the consequences of missing your Annual Return Deadline here!
Filing of Accounts
All Irish companies are required under the Companies Act 2014 to prepare and submit annual financial statements that give a clear and fair overview of the company’s financial performance and standing. As mentioned above, abridged versions of these accounts are then filed with your annual return each year. The statements must comply with the relevant accounting standards and have the same yearly deadline as your company’s Annual Return Date.
Dormant Companies and small companies that meet two or more of the following conditions in the current financial year and the preceding years, their accounts may be exempt from audit:
- Balance sheet total does not exceed €7.5m
- Turnover does not exceed €15m
- The number of employees does not exceed 50
(Not applicable to Public Limited Companies, Public Unlimited Companies and Investment Companies, a credit institution or insurance undertaking, and a company referred to in the Fifth Schedule to the 2014 Act.)
RBO Filing
Another mandatory company filing for all businesses operating in Ireland is the Register of Beneficial Ownership filing. All Irish companies have a statutory obligation to file their Beneficial Ownership information with the central register within 5 months of incorporation. Failure to file with the RBO may lead to:
- Prosecution and a Class A fine up to €5,000, or €500,000 on indictment
- Involuntary strike-off from the CRO
The RBO holds detailed information of all beneficial owners that hold at least a 25% stake in private company, trust, industrial and provident society or other applicable entity. If no beneficial owners can be identified, the names of the directors/senior managers, or anyone with a dominant influence in the company, must be filed instead as the “beneficial owners”.
It is important to note that AML4D have also created a separate legal requirement to create and maintain an Internal Register of Beneficial Owners.
Tax Returns
Upon incorporation, it is imperative that you register your company for the appropriate taxes. According to legal mandates, Irish companies are obliged to complete tax registration and fulfil their return-filing responsibilities with Revenue.
All Irish companies are required to register for Corporation Tax (CT) within one month of trading, with a Corporation Tax Return being made every year from that point. CT returns must be submitted within 9 months after the end of the tax accounting period to avoid a surcharge or a restriction of 50% of losses claimed.
If your company exceeds the Value Added Tax (VAT) thresholds, it is required to submit a VAT return. The frequency of the return—monthly, bi-monthly, quarterly, every four months, semi-annually, or annually—depends on the specific circumstances of the company. Regardless of the reporting period, the VAT return is due by the 19th day of the month following the end of that period.
If you’re interested in learning more about the Irish tax filing deadlines, click here to read more!
Staying Compliant
It is your duty as a business owner to ensure that all filings are completed successfully and on time to avoid any issues in the future! Here are a few ways you can plan ahead and stay on top of these mandatory company filings:
- Use a compliance calendar: Track all important deadlines, including ARD, RBO updates, and tax filings, to avoid last-minute scrambles.
- Outsource where necessary: Many businesses find it easier to outsource their company secretarial or tax filing duties to professional agencies to help alleviate some of the pressure. Need help with your filings? Contact our team today!
- Maintain accurate records: Keep your internal registers (like your Register of Beneficial Owners and statutory registers) up to date at all times.
- File changes promptly: Any updates to directors, the registered office, or share structure should be notified to the CRO within 14 days.
Conclusion
Fulfilling your mandatory company filing requirements in Ireland is an essential part of maintaining a legally compliant and well-run business. While the various filings may seem complex at first, understanding each requirement and the penalties for non-compliance will help you stay on the right side of the law. Whether you’re newly incorporated or scaling your operations, staying organised and seeking expert support where needed can ensure your company remains fully compliant and positioned for long-term success.
If you have any further questions regarding your mandatory company filings or would like some assistance in completing them, please do not hesitate to contact the Company Bureau team! Give us a call on +353(0)1 6461625 or contact us online.
Disclaimer: This article is for guidance purposes only. It does not constitute legal or professional advice. No liability is accepted by Company Bureau for any action taken or not taken in reliance on the information set out in this article. Professional or legal advice should be obtained before taking or refraining from any action as a result of this article. Any and all information is subject to change.
