Guidance

When do I need to file an Annual Return

As from 19/6/2015, the annual return must be made up to a date until the company’s annual return date and, must be filed at the Department of the Registrar of Companies within twenty-eight (28) days from its drafting date. The company’s annual return date is defined on the basis of the below:

• In the case of a new company, the drafting date of the annual return is the day following the expiry of the period of eighteen (18) months from the date of the incorporation of the company.

For example, if your company was incorporated on 6th January 2017, the annual return must be drafted up until 7th July 2018.

• In the case of an existing company, the drafting date of the annual return is the date on which one (1) year lapses from the drafting date of the last filed annual return.

For example, if the drafting date of your last filed annual return was 5th December 2017, the next annual return must be drafted until the 5th December 2018.

It is noted that it is not possible to file an annual return which has a drafting date of the same calendar year as the last filed annual return.

Search for your Annual Return Filing Due Date

You are advised to refer to the Annual Return Date Calculator, for the annual return date and the filing due date of your next annual return.

Extending the Annual Return Date to a later date

The annual return date of the company may be extended, by notifying the Registrar of Companies of the new annual return date of the company before the expiry of the annual return date for that specific year. The new annual return date may not exceed 3 months from the annual return date of the company nor can it extend beyond the last day of the calendar year.

For example, if the return date for your company is 30/10/2018, the notification to extend the return date must be submitted to the Registrar of Companies until 29/10/2018 and the new date must not exceed 31/12/2018.

Late filing fee for overdue filing of annual return

On the basis of the Companies (Amendment) Law 2024, N.18(I)/2024 (see relevant announcement), which was published in the Official Gazette of the Republic on March 5 2024, the overdue filing of the annual return (where the reference date of the annual return is for the year 2021 and onwards) 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, up to the maximum amount of one hundred fifty euros (€150).

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