In short
- Business names file an annual return by 30 June every year (CAMA 2020, s. 822).
- There is no return in the year you registered. The first one is due by 30 June of the following year.
- Filing is online through CAC's portal, using Form CAC/BN/7.
- Late filing attracts penalties, and CAC may hold back other services until you catch up.
Who this applies to
Sole proprietorships and partnerships registered with CAC under a business name. If your business is a limited company (it has "Ltd" or "Limited" in its name), see the company guide instead.
The deadline
Section 822 of CAMA 2020 requires a business name to file its annual return by 30 June each year, except in the year it was registered. A business registered in March 2026, for example, files its first return by 30 June 2027, and then by 30 June every year after that.
How to file
- Log in to CAC's online portal (post.cac.gov.ng redirects to the iCRP portal) with the account used to register the business.
- Choose annual returns, then start a filing for the year.
- Complete Form CAC/BN/7 and submit it.
- Pay the filing fee, plus any penalty if you're late.
- Track the status on your dashboard, and answer any query from CAC.
- Once approved, download your acknowledgement letter.
What you'll need
- Your BN registration number and the business name
- The general nature of the business
- Your registered address, and any branch addresses
- Details of the proprietor or partners
- The year the return is for
Fees and penalties
Fees are set by CAC's schedule, and published figures differ, so confirm the amount on the portal when you file. Filing after 30 June adds a late-filing penalty.
Missed more than one year? File each outstanding year. Our guide to late annual returns explains how.
Work out your exact dates
Our free checker gives your next AGM and annual return deadlines in seconds, and can add them to your calendar with reminders.
Sources
The law and published guidance this guide relies on.
By Afrivest Governance & Advisory, last reviewed 22 October 2026. This guide is general information about Nigerian law as at that date, not legal advice for your situation. Fees, forms and portal steps change, so confirm them with CAC when you file, or ask us.