Annual report in Estonia, prepared and filed for you

What does an Estonian annual report contain?

An Estonian annual report contains a balance sheet, an income statement, notes to the accounts and, for most companies, a short management report, all in the Commercial Register's structured format.

The report has to be in Estonian, and a PDF of a spreadsheet is not accepted. We also prepare the wording of the shareholder resolution to distribute or retain the result for the year.

Who has to file an annual report in Estonia?

Every Estonian company has to file an annual report, whether it is active, dormant or run from abroad.

• Active companies with revenue, staff or VAT returns.
• Dormant companies with no activity, which file a short and inexpensive report.
• e-Residency companies owned and managed from another country.
• Companies that keep their own books and only need the year closed and filed.

A company with no revenue still has to file, and so does a company whose owner lives outside Estonia.

A quiet year does not always mean an empty report. Bank fees, a loan from the owner or money paid into the company still have to be recorded, so we check the bank statement even when nothing was sold.

How much does an annual report in Estonia cost?

An annual report costs from 190 EUR as a standalone service, and it is included at no extra charge in every monthly plan, with plans from 20 EUR a month.

Plan prices are monthly and exclude VAT. A standalone price depends on the state of the records we receive, and the written offer confirms it before any work starts. For an active company, a monthly plan is usually the cheaper route. The books are then already up to date at year end, so we close them instead of rebuilding them. See monthly bookkeeping for the plans.

What do we need from you?

We need the records for the whole financial year, or nothing at all if we already keep your monthly books.

• Company details and the dates of the financial year.
• Last year's annual report, so the opening balances match.
• Statements for every bank and payment account the company used during the year, including Wise, PayPal, Stripe and marketplace payouts.
• Sales invoices and purchase invoices, with receipts for expenses.
• A list of customer invoices still unpaid and supplier bills still open at the end of the year.
• Loan agreements and any payments between you and the company.
• Employee numbers, payroll records and any payments to related parties, which go into the notes.
• A stock count and a list of larger equipment, if the company holds either.
• A short note on any big change in the year, such as a new owner or a closed activity.
• Your decision on whether to distribute or retain the result.
• The board member who will sign, with a digital signature: ID card, Mobile-ID, Smart-ID or e-Residency card.

Say you run an online furniture shop. Then the stock count on the last day of the year and the payout reports from each sales platform matter most. For a construction company, it is the project and material costs. Documents that are easy to forget are receipts for small purchases, statements from second accounts and loan agreements.

We close the books, check the balances and send you the draft to review. Once you have signed, we file it through the Company Registration Portal and send you the register confirmation.

What do we check before we file?

Before the report goes to the register, we check that the books match what the bank, the Tax Board and your suppliers show.

• Bank balances. The balance in the books matches the bank statement on the last day of the year.
• Open invoices. Unpaid customer invoices and supplier bills are real, not old duplicates.
• Loans and owner payments. Money between you and the company is recorded as a loan, a fee or a dividend, not left unexplained.
• Taxes. The tax balances in the books match your account with the Tax Board.
• Stock and equipment. Goods still held and larger equipment are valued correctly at year end.

Reports prepared without these checks often miss costs. A shop that records its sales but not the platform fees shows a higher profit than it really made. Balances that do not match the bank and notes left incomplete are two other common problems in reports prepared without an accountant.

The board member signs the report in the e-Business Register with their own digital ID, and the PIN codes stay with you. We tell you who has to sign and check afterwards that the report has gone through.

What if a filed report has a mistake?

A mistake in a filed report can be corrected. We check the original documents, correct the accounts and prepare a corrected report through the register's process.

Say an equipment purchase was booked as an ordinary cost instead of an asset. The profit for the year then looks too low and the balance sheet too small. The corrected report shows the right figures, and the next year starts from the right opening balances.

Can you file reports for earlier years?

Yes, we regularly bring companies that are two or three years behind back into good standing.

Each missing year is a separate report with its own records. We review what exists first and quote the catch-up before any work starts. Once the reports are filed, the company can move onto a monthly plan, which includes the annual report.

Where can I read about the deadline and filing it myself?

The report is due by 30 June for a calendar financial year, and two articles cover the detail.

For the deadline and what happens when it is missed, read the 2026 deadline and penalties article. To file the report yourself, follow the step-by-step guide to filing. If you would like us to do it, email timoffei@spatial-eye-finance.com with the registry code and the year, and we will send you a written price.