Every Irish company must file an annual return. Each newly registered private limited company is allocated an Annual Return (ARD) date which is six months from the date of registration. No accounts are required to be attached to this First Annual Return. It is important that you do not miss your company's first Annual Return filing deadline date.

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An Annual Return must be filed with the Registrar of Companies, together with the appropriate fee each year thereafter. In compliance with the provisions of the Companies (Amendment) (No.2) Act a company failing to file an annual return in respect of any one year may be struck off the index by the Registrar of Companies. In addition companies missing their filing deadline will be forced to have their accounts audited the following year and cannot therefore avail of audit exemption provisions.

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