What is the Annual Return (HE32)?
Short answer
A yearly snapshot of the company's directors, secretary, shareholders, share capital and registered office, filed with the financial statements for the previous year.
The first return is made up to the day after 18 months from incorporation, and each later one to the anniversary of that date; each is filed within 28 days of its date. A director or the company secretary signs it.
A late Annual Return costs €50 on the first day and €1 for each further day, up to €150 per return, since the 2024 amendment of the Companies Law. A company that stops filing can be struck off.
Sources
- Registrar of Companies: when do I need to file an Annual Return companies.gov.cy
- Registrar of Companies: late filing of the Annual Return companies.gov.cy
Information, not advice. This answer describes the published position as it stands on 15 October 2026. Requirements, fees and processing times set by the authorities change from time to time; the current position is confirmed before any work starts.
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