Compliance Calendar Ireland: Accounting, Financial Reporting and Regulatory Deadlines

Europe Region: Ireland

Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, financial reporting and regulatory deadlines for entities incorporated or operating in Ireland, covering Companies Registration Office (CRO) requirements, books and records, financial statements, corporate tax and VAT returns, FATCA and CRS reporting requirements.

Anomaly International supports Irish entities by preparing their books and records, financial statements and liaising with audit and tax advisors, to assist with regulatory requirements, annual account filings, corporate tax and VAT returns and FATCA and CRS reporting obligations.

If you have an Irish entity, Anomaly International can look after all your accounting and financial reporting needs.

Please reach out to paul.young@anomalyinternational.com to discuss further.

Ireland
Category	Key Dates	Entities	Description
Annual Return - B1	Within 56 days of Annual Return Date (ARD)	All Irish registered companies: LTD, DAC, PLC, CLG, unlimited companies	All Irish companies must file an annual B1 return with the Companies Registration Office (CRO) within 56 days of their Annual Return Date (ARD). The B1 Annual Return with CRO includes the company's updated details: directors, secretary, shareholders, share capital, registered office, and attached financial statements.
Annual Accounts	Within 56 days of Annual Return Date (ARD)	All Irish registered companies: LTD, DAC, PLC, CLG, unlimited companies	All Irish entities must maintain adequate accounting records internally. Financial statements must be prepared and attached to the B1 return, with exception to the initial return. Financial statements must comply with FRS 102 (Irish GAAP) or EU adopted IFRS.
Audit Requirements	Within 56 days of Annual Return Date (ARD)	All Irish registered companies: LTD, DAC, PLC, CLG, unlimited companies	All companies are required to undergo an audit, unless they qualify for the small companies audit exemption by meeting two of the three criteria set out below: Annual Turnover: <€12 million Total Assets: <€6 million Number of Employees: <50
Corporate Tax Return - CT1	9 months post year end, by 23rd of that month	All Irish resident companies and non resident companies with an Irish permanent establishment	Companies file the CT1 return with Revenue Commissioners via ROS (Revenue Online Service) by the 23rd of the ninth month after their financial year end. Small companies pay preliminary tax equal to 100% of the prior year's CT liability, due on or before the last day of the 11th month of the current accounting period. Alternatively, small companies may pay 90% of the estimated current year liability. The balance of CT is payable at the CT1 pay and file deadline (23rd of 9th month after FYE). Large companies pay preliminary CT in two installments. The first installment (50% of prior year's liability, or 45% of estimated current liability) is due in month 6 (by the 23rd). The second installment, bringing total preliminary tax to at least 90% of the estimated final liability, is due in month 11 (by the 23rd). The balance is due with the CT1 filing in month 9 after FYE.
Partnership Tax Return	31 October	Irish General Partnerships, Limited Partnerships, foreign partnerships carrying on business in Ireland	Partnerships file an annual Form 1 informational return with Revenue by 31 October (or extended online deadline, typically mid November via ROS) for the prior tax year. The Form 1 is a flow through return only, individual partners report their share of partnership income on their own Form 11 returns by the same 31 October / extended deadline. Corporate partners in Irish partnerships include the partnership income in their CT1 return.
VAT Return	Bi monthly: 23rd of month following VAT period	All VAT registered businesses (mandatory threshold: €40,000 supply of services or €80,000 supply of goods in any 12 month period)	Most Irish companies file bi monthly VAT returns with Revenue via ROS by the 23rd of the following month. Payment and return are submitted simultaneously. Large businesses (annual VAT liability > €2.5M) file monthly. Smaller businesses (annual liability < €3,000) may be eligible to file quarterly or annually.
FATCA Reporting	30 June	Irish Reporting Financial Institutions: banks, investment funds, UCITS, AIFs, insurance companies, pension funds	Ireland has an IGA Model 1 with the US for FATCA. Irish FIs file annual FATCA returns with Revenue via the AEOI portal by 30 June for the prior calendar year. Revenue exchanges data with the IRS. Registration as an Irish Reporting FI on the AEOI portal is required before filing. Irish Reporting FIs should be aware that CRS 2.0 may result in revised registration and due diligence requirements. Check Revenue guidance for implementation dates.
CRS Reporting	30 June	All Irish Reporting Financial Institutions	CRS annual returns are filed with Revenue by 30 June for the prior calendar year. CRS 2.0 is effective from 1 January 2026 in Ireland. Returns for 2026 data (covering expanded scope including crypto assets and e-money) are due by 30 June 2027. Irish FIs must conduct enhanced due diligence under CRS 2.0, including new pre existing account review procedures and account closure documentation requirements.

*Please note that this calendar is intended as a general guide only and should not be relied upon as legal or professional advice. Deadlines and requirements are subject to change and we recommend seeking tailored advice for your specific circumstances.