Who fills it in
Every Cyprus private company limited by shares, once a year. Public companies and companies without share capital use HE32Δ and HE32ΧΚ.
What goes with it
- Additional HE32(I) pages if the shareholder list does not fit
- Fee: €20, plus €20 for acceleration; late filing adds a penalty of up to €150 and €20
Field by field
Heading
| On the form | What to write | Example |
|---|---|---|
| Company number HE / company name Αριθμός Εταιρείας ΗΕ / Όνομα Εταιρείας | As registered. | HE000000 / EXAMPLE TRADING LTD |
| Drafting date* (which is the fourteenth day after the date of the annual general meeting) Ημερομηνία Σύνταξης* (η οποία είναι η δέκατη τέταρτη ημέρα μετά την ημερομηνία της Ετήσιας Γενικής Συνέλευσης) | The printed note is out of date. Since 19 June 2015 the Registrar sets the date as the day after 18 months from incorporation for the first return, and one year after the last return's drafting date after that. | 07/07/2026 |
| Business activity code Κωδικός Φύσης Εργασίας | The code for the company's main activity. | — |
| The registered office is at: street and number; building, floor, apartment; parish/town/village; district, postcode Η διεύθυνση του Εγγεγραμμένου Γραφείου βρίσκεται στην: Οδός/Λεωφ. Αρ.; Κτίριο Όροφος Διαμ.; Ενορία/Πόλη/Χωριό; Επαρχία Ταχ.Κώδικας | Must match the last HE2 filed. | 2 Sample Avenue, 3030 Limassol |
| Address where the register of members is kept Η διεύθυνση του Τόπου Μητρώου Μελών βρίσκεται στην: | Often the registered office. | 2 Sample Avenue, 3030 Limassol |
| Address where the register of debenture holders is kept Η διεύθυνση του Τόπου Μητρώου Κατόχων Χρεωστικών Ομολόγων βρίσκεται στην: | Only if the company has issued debentures. | — |
Share capital (1–7)
| On the form | What to write | Example |
|---|---|---|
| 1. Authorised share capital: class of shares, number of shares, nominal value of each share 1. Ονομαστικό Μετοχικό Κεφάλαιο: Τάξη Μετοχών / Αριθμός Μετοχών / Ονομαστική αξία κάθε μετοχής | From the memorandum of association. | Ordinary / 1,000 / €1 |
| 2. Shares of each class issued up to the drafting date of this return 2. Μετοχές κάθε τάξης οι οποίες εκδόθηκαν μέχρι την ημερομηνία σύνταξης αυτής της Έκθεσης | Issued shares by class. | Ordinary / 1,000 |
| 3. Shares of each class issued at a discount 3. Μετοχές κάθε τάξης οι οποίες εκδόθηκαν με έκπτωση | Usually none. | None |
| 4. Amount called up or considered paid, for each class: amount per share 4. Ποσό το οποίο κλήθηκε για πληρωμή ή λογίστηκε ότι πληρώθηκε, για κάθε τάξη μετοχών: Ποσό κατά Μετοχή | How much per share has been called or paid. | €1 |
| 5. Total amount received from calls or considered paid 5. Ολικό ποσό το οποίο λήφθηκε από κλήσεις πληρωμής και ή λογίστηκε ότι πληρώθηκε | The total paid on shares. | €1,000 |
| 6. Total amount of unpaid calls 6. Ολικό ποσό κλήσεων οι οποίες δεν πληρώθηκαν | Usually nil. | €0 |
| 7. Shares of each class forfeited: class, number, total amount paid on forfeited shares 7. Μετοχές κάθε τάξης οι οποίες κατασχέθηκαν: Τάξη Μετοχών / Αριθμός Μετοχών / Ολικό ποσό το οποίο πληρώθηκε πάνω σε κατασχεθείσες μετοχές | Usually none. | None |
List of shareholders (Κατάλογος Μετόχων): one block per shareholder
| On the form | What to write | Example |
|---|---|---|
| First name / surname / registration number Όνομα / Επώνυμο / Αρ.Εγγραφής | Registration number only for a corporate shareholder. | JOHN EXAMPLE / — |
| First name / surname in Latin characters Όνομα με Λατινικούς χαρακτήρες / Επώνυμο με Λατινικούς Χαρακτήρες | As in the passport. | JOHN / EXAMPLE |
| ID number / passport number / date of birth / nationality / occupation Αρ.Ταυτότητας / Αρ. Διαβατηρίου / Ημερ. Γεννήσεως / Χώρα Υπηκοότητας / Επάγγελμα | From the shareholder's ID or passport. | — / X0000000 / 01/01/1985 / United Kingdom / Director |
| Street and number; building, floor, apartment; parish/town/village; district; postcode; country Οδός/Λεωφ. Αρ.; Κτίριο Όροφος Διαμ.; Ενορία/Πόλη/Χωριό; Επαρχία; Ταχ.Κώδικας; Χώρα | The shareholder's address. | 1 Example Street, 3000 Limassol, Cyprus |
| Class of shares / number of shares / total shares Τάξη Μετοχών / Αριθμός Μετοχών / Σύνολο Μετοχών | Shares held on the drafting date. | Ordinary / 1,000 / 1,000 |
Officers (Αξιωματούχοι)
| On the form | What to write | Example |
|---|---|---|
| Officer's positions, name, registration number, name in Latin characters, previous name, date of birth, nationality, address, alternate director of Θέσεις Αξιωματούχου / Όνομα / Επώνυμο / Αρ.Εγγραφής / Λατινικοί χαρακτήρες / Προηγούμενο Όνομα και Επώνυμο / Ημερ. Γεννήσεως / Χώρα Υπηκοότ. / διεύθυνση / Αντικαταστάτης των Διευθυντών | Current directors and secretary. They should match the HE3 and HE4 forms filed. | Director / JOHN EXAMPLE |
| Name and address for correspondence Όνομα και Διεύθυνση για Αλληλογραφία | Who the Registrar contacts about this filing. | JOHN EXAMPLE, 2 Sample Avenue, 3030 Limassol |
| Signature (secretary or director) / date Υπογραφή (Γραμματέας ή διευθυντής) / Ημερομηνία | Signed by the secretary or a director. | J. Example / 23/10/2026 |
| Form HE32(I) additional page for the list of shareholders Έντυπο ΗΕ32(I) επιπρόσθετη σελίδα για κατάλογο μετόχων | For further shareholders. | — |
Common mistakes
- Trying to file a private company's return on paper. HE32(I) for 2014 onwards is accepted only through e-filing.
- Using the printed 'fourteenth day after the AGM' as the drafting date. The Registrar's rule since 2015 is 18 months from incorporation for the first return, then yearly.
- Filing more than 28 days after the drafting date. Late filing costs up to €150 plus €20.
- Showing officers or shareholders who differ from the HE4 filings and share transfers on record.
- Filing two annual returns with drafting dates in the same calendar year. The Registrar does not accept it.
Questions
When is the annual return due in Cyprus?
Within 28 days of its drafting date. For a new company the drafting date is the day after 18 months from incorporation; after that, one year after the last return's drafting date.
Can a private company file HE32 on paper?
No. The Registrar says the HE32(I) annual return for 2014 onwards can be filed only through its e-filing system.
How much does the annual return cost?
€20, plus €20 for acceleration. Late filing adds up to €50 and €1 a day, to €150, and a further €20.
Can the annual return date be moved?
Yes, by notifying the Registrar before the date passes; the new date can be no more than 3 months later and not after the end of the calendar year.
Sources
- Registrar of Companies: forms for filing annual return (fees, e-filing only for HE32(I)), checked 23 October 2026
- Registrar of Companies: when to file the annual return, checked 23 October 2026
- Registrar of Companies: form HE32(I), checked 23 October 2026
Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.