Cyprus company strike off after 31 December 2026: what to file and what it costs

Cyprus companies that have fallen behind on their annual returns and financial statements have a date to work to. On 4 September 2026 the Cyprus Registrar of Companies announced an extension, to 31 December 2026, of the time for filing the outstanding annual returns and the related financial statements. After that date, for companies that have not complied, the strike-off procedure continues under section 327 of Cap. 113. The Registrar names no date for the strike-off itself.

What to file before 31 December 2026

The annual return is the HE32 form. For each year that is outstanding, the company needs the return and the accounts for that year. The contents of the return are set by Part I of the Sixth Schedule of Cap. 113 (section 118(1)): the registered office address; where the registers of members and of debenture holders are kept, if not at the registered office; a summary of the share capital; the total indebtedness secured by registered charges and mortgages; the list of members at the date of the return, those who ceased to be members since the last return, the shares each holds and the transfers registered since the last return; and the particulars of the directors and of the secretary. Ekvi's HE32 page prints the items that the ledger can supply and marks the rest as not in the ledger, rather than leaving them blank or inventing them.

What a late return costs

For an annual return with a reporting date from 2021, the Registrar's late filing charge is EUR 50 on the first day of non-compliance and a further EUR 1 for every day the failure continues, up to a maximum of EUR 150. There is an additional fee of EUR 20 when the late return is filed. The Registrar publishes a late filing penalty calculator on its website.

Separately, section 120(3) and section 121(3A) of Cap. 113 allow the Registrar to impose an administrative fine of up to EUR 8,543 for failing to deliver the annual return and its annexed documents, and the criminal liability of the company and its officers for the default remains. The administrative fine is in addition to the late filing charge, not instead of it.

Two different grounds for Cyprus company strike off

A company can be struck off for different reasons, and they should not be confused:

The extension to 31 December 2026 concerns the first ground. The campaign on unpaid fees has its own timetable, which the Registrar says begins in December 2026.

Failure to keep the beneficial owner register in order can also lead to strike-off under section 327, in addition to the penalties for it. See the guide on the 2026 annual confirmation.

A practical order of work

For a company with several years outstanding, this order keeps the work from being redone:

1. List every financial year for which an annual return or the accounts are missing, and note the date to which each return is made up.
2. Settle the accounts for each year first; the return follows the same dates.
3. Produce the register of members and the list of transfers as they stood on each reference date. This is the part of the return that the ledger can supply for any date.
4. File the oldest year first, and keep the Registrar's receipt for each filing.
5. Check the beneficial owner register at the same time. A company that is behind on one obligation is often behind on the other.

Do not leave it to the last week of December. The extension is a date, not a promise about how the Registrar will treat a filing that arrives on 31 December itself.

What Ekvi records

Ekvi keeps the register of members and the ledger of events from which the HE32 data comes, so the member and share items of the return can be produced for any date. It does not file for you and it does not yet track HE32 as a deadline in its calendar. Use the deadline calendar for the filings it does cover.

Ekvi is a record-keeping tool and does not provide legal or tax advice.