Key Filing Dates and Deadlines for Irish Companies

Keeping track of filing dates and payment deadlines is a common challenge for companies. With multiple obligations spread across the year, it is easy for important dates to be overlooked, often with financial and administrative consequences.

This guide outlines the key filing and payment deadlines companies typically need to manage in Ireland, explains why deadlines matter, and highlights how planning ahead can help avoid unnecessary pressure later in the year.

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Why Filing Dates Matter

Missing a filing or payment deadline can result in:

• Late filing penalties
• Interest on unpaid tax
• Loss of certain reliefs or exemptions
• Unnecessary stress and administrative work

Even where figures are correct, submitting returns late can still give rise to penalties. Understanding what is due and when is a key part of staying compliant.

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Key Filing and Payment Obligations to Be Aware Of

While exact requirements vary depending on the business, many companies need to manage a combination of the following obligations throughout the year.

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Annual Tax Returns and Payments

For companies, the annual corporation tax return (CT1) must be filed and any balance of corporation tax paid within nine months of the accounting period end. For ROS filers, this is due on or before the 23rd day of the ninth month.

Corporation tax payments are typically split into:

• Preliminary tax, paid during the accounting period, and
• Balance of tax, paid when the return is filed

The timing of these payments depends on the company’s accounting year-end.

Preliminary Tax

For companies, preliminary corporation tax must be paid during the accounting period, rather than after the year has ended. This means businesses need to estimate their tax liability in advance and ensure sufficient funds are available when the payment falls due.

Preliminary tax can generally be paid based on either:

• A percentage of the current year’s expected corporation tax liability, or
• A percentage of the previous year’s corporation tax liability

Choosing the most appropriate basis and understanding when the payment is due is an important cash flow and planning consideration, particularly for businesses with fluctuating profits or changing trading conditions.

Getting this wrong can lead to underpayments, interest charges, or unnecessary pressure later in the year, which is why preliminary tax is often an area where early advice makes a difference.

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VAT Returns and Payments

Most businesses registered for VAT file returns on a bi-monthly basis. VAT returns and payments are due by the 19th of the month following the end of the taxable period, extended to the 23rd for ROS filers.

Some businesses may file quarterly, usually if they are in a refund situation.

Understanding which VAT filing frequency applies is important, as missed VAT deadlines can quickly lead to interest and penalties.

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Payroll Reporting and Employer Obligations

Payroll reporting operates on a real-time basis. Employers are required to report payroll information to Revenue on, or before, the day employees are paid, including details of pay, tax, and deductions.

In addition, employers must manage:

• Monthly or quarterly payroll tax payments
• Year-end payroll processes
• Ongoing compliance with employment-related obligations, including preparing for changes and new requirements such as auto-enrolment

Because payroll reporting is continuous, errors or delays can accumulate if not addressed early.

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Companies Registration Office (CRO) Filings

Every company is required to file an Annual Return (Form B1) with the Companies Registration Office.

• The annual return (Form B1) must be filed within 56 days of the company’s ARD.
• For many companies with a 31 December year-end, 30 September is a common ARD, meaning filings often fall due in November.

Late CRO filings can result in late filing penalties and, in some cases, the loss of audit exemption (for example, where annual returns are filed late more than once within a five-year period).

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Why Deadlines Are Often Missed

Some common reasons deadlines slip include:

• Records not being finalised on time
• Uncertainty about what information is required
• Changes in business activity during the year
• Assuming a filing has already been dealt with

Clear processes, visibility over key dates, and early preparation can significantly reduce these risks.

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The Value of Planning Ahead

Staying organised throughout the year helps to:

• Spread workloads more evenly
• Manage cash flow around payment dates
• Reduce last-minute pressure
• Minimise the risk of errors or omissions

Regular reviews and clear timelines make compliance more manageable and allow issues to be addressed before they become urgent.

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How Professional Support Helps

An accountant can help by:

• Tracking key filing and payment deadlines
• Advising what information is required and when
• Preparing and submitting returns accurately
• Acting as a point of contact where queries arise

This support allows companies to focus on running their business, with confidence that compliance obligations are being managed.

Filing dates and deadlines are a routine part of doing business, but they do not need to be a source of stress. Understanding what applies to your company and planning ahead can make a significant difference.

If you would like guidance on upcoming deadlines or support with compliance planning, the team at McEvoy Craig would be happy to help.

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