An Annual Return gives details of authorised (if stated) and issued share capital, members, directors and secretary and must be filed with the Companies Registration Office (C.R.O.) along with the company’s accounts.
The first annual return is made up to a date six months after the date of incorporation, and must be filed within twenty eight days of this date in order to avoid being “late”. If this deadline is missed the company incurs an automatic €100 penalty PLUS a further penalty of €3per day . Accounts do not have to be attached to this first annual return.
The next annual return is made up to a date twelve months after the date of the first annual return.- effectively eighteen months from the date of incorporation. The anniversary of this date becomes the company’s “Annual Return Date” (A.R.D.)