However, there may be situations where a company needs to change its ARD. For example, a company might want to change its financial year end to match the calendar year, which would require a change in the ARD. Alternatively, a company that belongs to a group of companies might want to change its ARD to align it with its parent company or other companies in the group.
If a company needs to change its Annual Return Date (ARD) to an earlier date than its current one, it can do so by submitting the Annual Return Form B1 early and specifying on the form the new date they want to change it to. However, if the company wants to keep its current anniversary date, it should indicate this on the form.
If a company needs to extend its ARD, it can do so by submitting Form B73, which allows an extension of up to six months from the existing ARD. A company can only file for an extension in ARD once every five years and should not file a Form B73 with their first Annual Return.
When filing Form B73, there are certain rules that need to be followed:
If you ever need to nominate a new Annual Return Date (ARD), we’re here to help you every step of the way! It’s important to follow the rules when changing the ARD, or you could face penalties and lose your audit exemption. Don’t worry, though – we’ll make sure everything is done correctly so you can rest easy. Our package for nominating a new ARD is only €100. If you have any questions or need more information, please call us at +353 XXXXXXXXXX or fill out our enquiry form and we’ll respond within 24 hours.
€100.00
