When does a new Cyprus company file its first annual return?

The first annual return is drawn up 18 months after incorporation, then every 12 months after that. Each return must reach the Registrar within 28 days of its date. Late filing costs €50 on the first day, plus €1 a day, up to €150.

Accounts and audit support

Source: When do I need to file an annual return, Department of Registrar of Companies and Intellectual Property