Guidance

Annual Return filing fee

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

• twenty euro (€20); and
• additional fee of twenty euro (€20) must be paid if the accelerated procedure is required;
• in the event of an overdue filing, a penalty of twenty euro (€20) is imposed.

On the basis of the Companies (Amendment) Law 2024, N.18(I)/2024 (see below), 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. 

The aforementioned fee is payable:

• in cash;
• by cheque;
• an account maintained with the Department of the Registrar of Companiesr;
• via bank transfer.