What is a Section 343 Application and Can It Save My Company?

Mon Jun 01 2026 00:00:00 GMT+0000 (Coordinated Universal Time) · Opsus360 Team

If your company has missed its B1 Annual Return deadline with the Companies Registration Office (CRO), you may be feeling overwhelmed. The penalties are real — late filing charges, loss of audit exemption, and ultimately the risk of being struck off the register entirely.

But there is a solution: a Section 343 District Court Application.

What Does Section 343 Allow?

Section 343 of the Companies Act 2014 allows a company to apply to the District Court for an order extending the time permitted to file overdue annual returns. When granted, this order:

  • Restores the company's right to file its overdue returns
  • Reinstates audit exemption (where eligible)
  • Cancels outstanding late filing fees

Who Can Apply?

Any Irish limited company that has missed its annual return deadline can apply under Section 343, provided certain conditions are met. Our team assesses each case individually.

How We Help

At LateAnnualReturn.ie, we handle the entire process — from preparing the court affidavit to attending the District Court hearing on your behalf. Our flat fee of €749.99 covers everything, and we offer a full refund if the extension is not granted.

Contact us today to find out if your company qualifies.

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