What is the HE32 form in Cyprus?

HE32 is the annual return form filed by Cyprus companies with the Registrar of Companies. It records the officers, registered office, share capital and shareholders as at the return date.

Does every Cyprus company have to file an annual return?

Yes. Every registered company must file an annual return each year, including dormant companies, together with the financial statements for the corresponding period.

What is the penalty for filing the HE32 late?

The Registrar applies a late filing charge that increases with the delay, and continued non-filing can lead to strike-off proceedings against the company.

Cyprus Annual Return HE32

The HE32 is the annual return every Cyprus company files with the Department of Registrar of Companies and Intellectual Property. It confirms the company's officers, registered office and share capital position as at the return date, and is filed together with the financial statements for the corresponding year.

What the HE32 contains

The annual return is a snapshot of the company's constitutional position, not a set of accounts. The financial statements are filed alongside it.

Registered office address at the return date
Directors and company secretary in office
Issued share capital and the shareholder list
Transfers of shares since the previous return

When the annual return is due

A Cyprus company draws up its annual return as at a date within the calendar year and files it with the Registrar within the statutory period after that date, with the audited financial statements for the preceding year attached. A newly incorporated company's first return follows its first financial period rather than its incorporation date.

What happens if the HE32 is late

Late filing attracts Registrar penalties that accrue over time, and a persistent failure to file is one of the grounds on which the Registrar begins strike-off proceedings. A company that has fallen behind is often visible from its registry status before any formal action appears.

Checking a company's filing position

Search the company on this site and read its registry status and recorded officials. Where you need the filed record itself — the officers, shareholders and capital as registered — a structure report sets it out in a single document you can download.

Frequently asked questions

What is the HE32 form in Cyprus?: HE32 is the annual return form filed by Cyprus companies with the Registrar of Companies. It records the officers, registered office, share capital and shareholders as at the return date.
Does every Cyprus company have to file an annual return?: Yes. Every registered company must file an annual return each year, including dormant companies, together with the financial statements for the corresponding period.
What is the penalty for filing the HE32 late?: The Registrar applies a late filing charge that increases with the delay, and continued non-filing can lead to strike-off proceedings against the company.