What happens if the annual return reaches the CRO late?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
A late filing fee of €100 applies the day after the 28-day deadline, plus €3 a day, up to €1,200 per return. Filing late can also cost the company its audit exemption, so we diary the date from the day the company is formed.
Source: Filing an annual return, Companies Registration Office (CRO)