Guidance

Annual Return Filing Fee

The fee for the filing of the annual return amounts to:

• twenty euros (€20);
• additional fee of twenty euros (€20) must be paid if the accelerated procedure is required;
• in the event of an overdue filing, an additional fee of twenty euros (€20) as well as the late filing fee is imposed .

As at 1/06/2021, the overdue filing of the annual return is subject to a late filing fee not exceeding the amount of fifty euros (€50) upon the first day of non-compliance and a further charge of one euro (€1) for every day the failure to comply continues for the first 6 months, raising up to two euros (€2) for every day thereon the failure to comply continues, up to the maximum amount of five hundred euros (€500).

You are advised to refer to the Late filing penalty calculator in order to calculate the late filing penalty of your annual retun filing. 

Depending on how you submit the annual return the fees can be paid:

• by credit card (for e-filing submission); or
• in case of submission by hand/ post:
  • in cash; 
  • by cheque;
  • via an account maintained with the Department of the Registrar of Companies; or
  • via bank transfer.