Guidance

How do I file an Annual Return

The information included in the annual return must be in accordance with the companies’ register of the Registrar of Companies. Otherwise, any changes in the company’s particulars must be notified to the Registrar, by filling the relevant form, prior to the filing of the annual return.

Annual return of a private company

From 2014 onwards, you can submit an annual return (form HE32I) for a private company with share capital, only through the e-filing system of the Registrar of Companies.

The annual return must be accompanied by the financial statements relating to the previous financial year and, must be certified by a director and the company’s secretary, together with payment of the appropriate fee. It is noted that, the first financial statements of the company must be presented eighteen (18) months following the incorporation of the company at the latest, and thereafter, at least once (1) every calendar year, accompanied by the annual return.

You are advised to refer to the main criteria of review and most common reasons for rejection, so as to acquire a better understanding of what is required and to facilitate the process further.

e-filing of annual return

Annual return of a public company and company without share capital

The annual return for a public company (form HE32Δ)) and a company without share capital (form HE32XK) can only be submitted by hand/post.

The annual return must be accompanied by financial statements relating to the previous financial year and, must be certified by a director and the secretary, together with payment of the relevant fee. It is noted that, the first financial statements of the company must be presented eighteen (18) months following the incorporation of the company at the latest, and thereafter, at least once (1) every calendar year, accompanied by the annual return.

You are advised to refer to the main criteria of review and most common reasons for rejection, so as to acquire a better understanding of what is required and to facilitate the process further.