Step-by-Step Guide to File CAC Annual Returns Online in 2026

By Alexander Odidi, Esq. A


It's clear that filing annual returns with the Corporate Affairs Commission (CAC) is a legal requirement for every registered business in Nigeria. Whether that's a business name, limited liability company, or non-profit, the fees must be paid. 

The process is fully online now and you need a few, straightforward details to pay your annual returns. This guide helps you understand the requirements, the process, and more! 

Information and Requirements for Filing Annual Returns

Because each entity type has slightly different requirements, it helps to prepare your documents in advance so you can move through the portal quickly.

For Business Name

If you're filing annual returns for a registered business name, you'll typically need to provide:

  • Business name

  • Registration number

  • Business address

  • Nature of business

  • Branch address, if any

  • Year of annual return

  • Financial year end

  • Turnover information

  • Net assets information

  • Details of the proprietor or partners

  • Email and phone number of the proprietor or authorised person

Where a business name has more than one proprietor, details of all partners will usually be required as well.

For Limited Liability Company 

The information required for limited liability companies is generally more detailed and includes:

  • Company name

  • RC number

  • Registered office address

  • Principal business activity

  • Details of directors

  • Details of shareholders

  • Details of company secretary, where applicable

  • Share capital information

  • Financial year end

  • Annual return year

  • Financial statement information, where applicable

Note: Companies should ensure that director and shareholder details on file match current records, as discrepancies can lead to delays or queries.

Step-by-Step Process for Filing CAC Annual Returns Online

  1. Confirm the CAC registration number of the business entity, which could be BN or RC. 

  2. Check if there are outstanding years of annual returns. This way, you will know the years you're filing for and potential fees and penalties. 

  3. Depending on the type of business, probably prepare all the information outlined above. 

  4. On the CAC CRP post-incorporation portal, complete the annual returns form. 

  5. After filing the details, file them. 

  6. Pay the applicable CAC fees (and penalty where applicable). 

  7. Wait for CAC approval or query after your submissions have been reviewed. 

  8. Download the annual returns acknowledgement letter once approved. 

Note: if the application gets queried, make the necessary adjustments and submit again. 

Time Frame for CAC Annual Returns Approval

While there's no fixed timeline for CAC annual returns approval, it can take anywhere between 3 hours to 48 hours. However, how fast you get the approval acknowledgement depends on these factors:

  • The current workload at CAC

  • The type of entity (business name vs. company vs. incorporated trustee)

  • The accuracy and completeness of the information supplied

  • Potential queries by CAC

Note: It is worth double-checking your details before submission to avoid back-and-forth delays.

Can Annual Returns Be Filed for Multiple Years at Once?

Yes. If your business has outstanding annual returns for several years, you can file for all of them. However, you must file each year separately. There's no single bulk filing that covers multiple years in one submission.

For instance, if Company A hasn't filed annual returns since 2019, it would need to file separately for 2019, 2020, 2021, 2022, 2023, 2024, 2025, and 2026 working through the years one at a time until it's fully up to date. This also means fees and penalties are typically calculated per outstanding year, so the total cost increases the longer returns are left unfiled.

Take Action Today

Staying compliant with CAC annual returns protects your business from unnecessary penalties and keeps your entity in good standing. If you have outstanding fees, the earlier you start the filing process, the less it will cost you and the smoother the process will be.

If you're unsure where to start, unclear about the exact documents you need, or want to avoid the risk of a CAC query, consider working with a qualified professional or accredited agent to guide you through your filing.

FAQ: CAC Annual Returns

  1. What happens if I don't file my CAC annual returns?

Unfiled annual returns can attract penalties that accumulate over time. In serious cases, CAC may eventually delist or strike off a business that remains non-compliant for an extended period.

  1. Can I file CAC annual returns myself, or do I need an agent?

You can directly file through the CAC portal, but many business owners choose to use an accredited agent or professional to avoid errors that could trigger a query and delay approval.

  1. Is there a deadline for filing annual returns each year?

Annual returns are generally expected to be filed once a year, typically after the entity's financial year ends. Filing late may attract a penalty in addition to the standard fee.

  1. Do new businesses need to file annual returns in their first year?

Newly registered businesses are usually given a grace period before their first annual return is due. It's best to confirm the specific timeline that applies to your entity type.

  1. What if my business information (e.g., directors or address) has changed?

Annual returns filing is separate from filing changes to your business records, but you can make those changes and file them separately before or alongside your annual returns.



Disclaimer: This article is for general informational purposes only and does not constitute legal, financial, or professional advice. CAC requirements, fees, and procedures may change over time, so you should verify current requirements directly with the Corporate Affairs Commission. LegalBizPro is not an affiliate or part of the CAC. 

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