[1] Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month. Survey cookies are set by a third-party service provided by Qualtrics. Form B73 must be filed electronically (no fee) and may be filed by a company not more than once in every five years. A company’s second and subsequent Annual Return Date is 12 months from its previous year’s ARD, unless the company has altered that ARD. For income earned in 2018 the required date to submit both returns and payments is no later than 31 October 2019. The survey cookies collect information about the page you are providing feedback from. As a consequence of the Government of Ireland’s COVID-19 public health guidelines, Companies Registration Office has announced that all annual returns due to be filed by Irish companies up until the end of 30 June 2020 will be deemed to have been filed on time if the annual return is duly completed and filed by that date. This process may be done no more than once every five years. You can change your mind and turn them off at any point in the future by clicking the Cookie Statement quick link in the footer of every page on this website. Certain parts of this website may not work without it. Please rate how useful this page was to you Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December. On filing this return, its next annual return date becomes 10 August 2020. A company can bring forward their Annual Return Date or depending on the circumstances, extend the ARD to a later date. Welcome to the National Waste Collection Permit Office Annual Returns Portal. You need to complete and return your tax return (Form 11) by 31 October in the following tax year. Signed Annual Audited Accounts; Year End Return; Annual Compliance Statement. Accounts and Annual Returns added to Vision-net.ie since 25/12/2020. We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on. Ireland; VAT return. The ARD can be changed, but only after the second annual return of the company. YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. Company owners or directors need to “file” it, or submit it, once every year at the instructed “Annual Return Date (ARD). Annual Return Date. Annual Returns. All Irish companies are obliged to file an annual return with the CRO. Not applicable. You can choose to set these optional video cookies that are described below. The ARD is set to a later date by filing Form B73. An annual return is required to be delivered by an Irish company, whether trading or not, to the CRO once at least in every calendar year. Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire. These cookies are used to help us understand how website visitors use this website. An annual return must be delivered to the CRO not later than 28 days after its effective date. The annual return is made up to fourteen days after the AGM and must be filed with the Registrar with the accounts. This website uses cookies in order for our video functionality to work. Penalties for late filing of the returns are applied automatically. Instead, the annual return and the financial statements must be filed within 56 days after the annual return date so companies will have just one filing deadline instead of two. These cookies are set as session cookies and will be deleted once you close this browsing session. This will eliminate the need to pay the late filing penalties and retain the audit exemption. Each company has an Annual Return Date allocated to it and it can be checked using the Company Search facility. For example, businesses with an annual VAT liability of less than EUR3,000 are required to submit six-monthly returns and businesses with a VAT liability between EUR3,001 and EUR14,400 are assigned a four-monthly return period. Annual Return of Trading Details is due by the 19th of January of the following year. Form B73 should not be filed with the company's first annual return (due six months after incorporation). It is a statutory requirement that Form B73 be delivered to the CRO within 28 days from the company's existing ARD. The calendar of Reserve Requirement Maintenance Periods for 2019/2020 is also available. The first ARD falls on the 6-month anniversary of the incorporation date. A limited company’s Annual Return date (ARD) is the date the Annual Return form is made up to for filing with the Companies Registration Office (CRO). On filing this return, its next annual return date becomes 10 August 2020. 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