Company Registration Office Deadlines

Each company is given an individual date by which they must file their Abridged Accounts and Form B1 annually. The CRO have undertaken to issue notification of this date to each company. If you are unaware of your company’s date, please either contact us or, alternatively, visit with your Company’s Registration number at hand. By using the search facility on the CRO website, you should be able to find your filing date. The latest a company is allowed to file their return is 9 months after it’s financial year-end. However, if the filing date issued by the CRO is earlier than this, the company must make its return by the earlier date. Each company is allowed 28 days after its filing date to file its Abridged Accounts and Form B1. If the return is filed later than this, a fine arises as follows:
Initial Fine: €100.00
Daily Fine: €3.00 per day late (after the allowed 28 days)
Maximum Fine: €1,200

PAYE Deadlines

Monthly P30s must be submitted by the 14th of the following month.The annual P35 must be submitted by the 15th February. (23rd if you pay + file online)

VAT Deadlines

Bi-Monthly Returns filing dates are as follows:
Jan/Feb: 19th March
Mar/Apr: 19th May
May/Jun: 19th July
Jul/Aug: 19th September
Sep/Oct: 19th November
Nov/Dec: 19th January

Annual Returns are to be filed 19 days after the year-end. (23rd if you pay + file online)

Corporation Tax Deadlines

Annual Corporation Tax Returns should be filed within 8 months and 21 days of the financial year-end. Otherwise a surcharge and certain losses and reliefs will be restricted as follows:
Date of Filing Surcharge Restriction
Within 2 months of deadline 5% of tax payable (maximum €12,695) 25% of loss or relief (maximum €31,740)
More than 2 months after deadline 10% of tax payable (maximum (€63,485) 50% of loss or relief (maximum €158,715)

Preliminary Tax is due as follows: 36% of current year liability or 40% of prior year liability is due one month prior to the financial year-end. 90% of current year liability.

Income Tax Deadlines

Income tax returns for 2018 can be filed at any time from 1st January 2019 onwards. Pay and file dates are as follows:
File tax return for 2019: 31st October 2020
Pay balance of tax for 2019: 31st October 2020
Pay preliminary tax for 2020: 31st October 2021

CGT - Capital Gains during 2019 are included on the 2019 Income Tax Return to be filed by 31st October 2020. However the liabilities arising must be paid as follows:
  Disposal arising in period: Payment date:
Initial Period January to September 2019 31st October 2019
Secondary Period October to December 2019 31st January 2020

Capital Acquisitions Tax should be filed and paid as follows:
if your gift is between 1st september 2018 and 31st august 2019
your deadline is 31st october 2019 ^ top