Filing an annual return
Every company must file an annual return with the Companies Office each year in June to maintain its registration.
Filing an annual return is also an opportunity to confirm and update information held on the Register of Companies about the company.
All companies are required to file an annual return in June of each calendar year. A company is not required to file an annual return in the calendar year of its incorporation.
Information required to complete the annual return
Filing an annual return is easy, you will be required to update the following details:
- Update company address details
- Update company director details
- Update share parcel details
- Update auditor details (if applicable)
How to file
To file your annual return:
- Complete the details on the required annual return form.
- Send the signed and completed form along with the fee ($45) to the Registrar of Companies.
Documents can be delivered by hand during normal business hours or through the post to the following address:
Registrar of Companies
Treasury Department
Niue Public Service Building
Fonuakula
Alofi
Niue
Is my company required to file an annual return?
Under section 124 of the Companies Act 2006 (the Act), all companies incorporated under the Act must file an annual return in the prescribed form.
The directors are responsible for the preparation and delivery of the annual return to the Registrar of Companies.
A company is required to file an annual return in the calendar year following its incorporation and every year thereafter.