Annual report
Also called: majandusaasta aruanne
The yearly financial statements every Estonian company files with the e-Business Register, even in a year without activity.
The annual report is the set of financial statements an Estonian company prepares for each financial year and submits to the e-Business Register. It is due within 6 months (source: rik.ee, checked 3 Oct 2026) of the end of the financial year, and it must be filed even if the company had no economic activity.
Micro and small companies that follow the Estonian financial reporting standard can file abridged accounts with at least a balance sheet, an income statement and notes, and micro companies can leave out the management report. At least one board member signs the report, it is submitted through the e-Business Register portal, and once filed it is public.
If the report is late, the registrar can fine both the company and the people obliged to submit it. If it is still missing, the registrar sets a final time limit with a warning, and the procedure can end in compulsory dissolution or deletion from the register. Many companies have their accountant or service provider prepare the report.
Read the guides to the annual report and to a year with no activity.
General information only, not tax or legal advice. This site is not affiliated with, endorsed by or operated by the Republic of Estonia or the e-Residency programme.
Guides that use this term
Related terms: e-Business Register, Board member, Service provider. All terms.
Sources
- Annual reports, Centre of Registers and Information Systems (RIK). Checked 3 Oct 2026.
- Accounting Act, Riigi Teataja (Estonian State Gazette). Checked 3 Oct 2026.
Figures last checked: 3 October 2026. Each figure links to its source; see all sources and dates.
Last reviewed .