Cyprus annual return deadline extended: overdue HE32 filings and financial statements due by 31 December 2026

The Department of the Registrar of Companies and Intellectual Property has given overdue filers until 31 December 2026 to submit their outstanding annual returns and financial statements.

The announcement, published on 4 September 2026, follows the reminder letters sent to Cyprus companies on 9 February 2026 regarding overdue annual returns (form HE32) and the audited financial statements that must accompany them. Companies that have not yet filed now have until the end of the year.

What happens after the extension

Once 31 December 2026 passes, the Registrar will continue striking non-compliant companies off the register under section 327 of the Companies Law, Cap. 113.

Strike-off is not an administrative footnote. Restoring a struck-off company means a court application, every outstanding annual return and set of financial statements, and costs that far exceed the cost of filing on time.

Late filing charges still apply

Furthermore, the extension does not cancel the late filing penalty on each overdue annual return. It only holds back the strike-off. Every HE32 filed after its due date still carries the statutory late filing charge.

What to do now

If you own or control a Cyprus company that received one of those letters, this is the time to act. Bring the statutory audits up to date, file the annual returns with the Registrar of Companies, and close the gap before the Registrar closes the company.

We handle overdue annual return and financial statement filings for clients regularly. Contact us if you want your company’s filing position checked before the deadline.