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Annual Filing Requirements in Ireland

Annual Filing Requirements in Ireland

Foreign investors who own a company in Ireland or who are interested in opening a business here should know the legal aspects related to the annual filing requirements of the company. The annual financial documents are filed to the Companies Registration Office (CRO), in accordance with the applicable legislation of the Companies Act 2014. If you are interested to find out more on the financial documents that have to be submitted to the local authorities, our Irish company formation specialists can provide you with an in-depth presentation on this matter. 

Financial statements in Ireland 

According to the Companies Act 2014 legislation, all companies with operations in Ireland are required to keep all the books of account that can present the current financial situation of the business. The financial statements of the company are presented at the Annual General Meeting (AGM) and afterwards, the copy of these documents is registered at the Irish CRO

Directors of the companies have to submit the following financial statements:

• profit and loss account;

• balance sheet;

• director’s report;

• statutory auditor’s report. 

The documents will presented in front of the AGM, signed by the directors of the company, who will have to provide a certificate (signed by a director and a company’s secretary) attesting the validity of the financial statementsour company formation representatives in Ireland can provide you with further details on this matter. 

Annual returns in Ireland 

The annual return which has to be filed by companies in Ireland, entitled Form B1, has to be completed once a year and filed at CRO.

There is an exemption to this regulation, which applies to a newly incorporated companies. In the first financial year, it is not compulsory for the company to file this document. In the second year of activity, the company is required to file the financial statements; however, due to the fact that many of the newly formed companies are not able to file these documents in this period of time, the directors have the possibility to extend the date for the annual return, by filing the Form B73

If you need further information on the annual return documents, please contact our Irish company formation agents, who can offer you consultations for filing the financial statements