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Annual report

Annual report filing for your Estonian OÜ

Every Estonian company files an annual report, even one that did nothing all year — within 6 months of its financial year end. We close the books, prepare the report and file it with the Business Register; your shareholders approve it and a board member signs. On a monthly plan, filed before 1 June, it costs €150 or €250.

  • Due 6 months after your year end
  • Dormant companies too
  • Records kept 7 years

How much does an annual report cost?

On a monthly plan, the price depends on your plan and on when the report is filed: the earlier, the cheaper. Each bar is its price, to scale.

  1. Confident starter · Growth: €150Pro · Premium: €250

    Before 1 June

  2. Confident starter · Growth: €250Pro · Premium: €300

    1–30 June

  3. Confident starter · Growth: €400Pro · Premium: €400

    From 1 July

−50% after 2 years with us, on the price before 1 June

Billed once a year on top of the monthly fee, for up to 100 bookkeeping entries. The dates fit a financial year that ends on 31 December, as most do; for another year end we agree the price in writing before we start.

Prices are in euro, before VAT. Whether VAT is added depends on our VAT status and where your company is established — your quote shows it before you sign.

Not on a monthly plan?

Then what the year contains sets the price. A company with no activity at all has one price; a year with activity is priced once we have looked at it.

A dormant company

€150 — final once we have checked the documents

No activity means no transactions at all in the year: no sales, no purchases, no payments. A company with no income can still have activity — bank fees, a subscription, a contribution — and then it is a year with activity.

  • Still files every year until it is closed
  • Shows the bank statements that prove the quiet year

A year with activity

priced after an assessment of the work

Send us the year’s statements and documents; we look at what it contains and quote the report in writing before we start.

What goes into your annual report?

Every part prepared by us, checked against the year’s books — and filed electronically once your shareholders have approved it.

Annual report · your OÜ
Balance sheet
What the company owns and owes at the year end
Income statement
The year’s revenue, costs and profit
Notes
The set your company’s size requires — micro and small companies may file abridged accounts
Revenue by activity
Sales by EMTAK code — the largest becomes your main activity
Profit proposal
What the board proposes to do with the year’s profit or loss
Approval and signature
Approved by the shareholders, signed by a board member

Filed

What do we do — and what isn’t included?

Done by us

  • Closing the year

    Every account reconciled to your year end, receivables and payables checked, the year’s returns matched to the ledger — while there is time to fix what we find.

  • The report and the approval papers

    The statements, the notes, the board’s profit proposal and the shareholders’ resolution — and who signs what.

  • Filed with the register

    Submitted through the Business Register portal. You get the confirmation and the filed report, ready to show a bank.

  • Questions, any time of year

    A payout, a new contract, a letter from the register? On a monthly plan, everyday questions like these are included.

Not included — said up front

  • A year not yet booked

    The report is built on the ledger. Months nobody booked come first, as catch-up accounting, priced after an assessment of the work.

  • Over 100 entries

    Beyond that we requote before starting — never after filing.

  • Corrections to filed periods

    A VAT or payroll return that needs amending is separate work, shown to you before we touch it.

  • A statutory audit

    Needed only above the legal size thresholds, and a separate engagement with a sworn auditor.

How does filing work?

Four steps. Two are ours, one is yours, and the last ends where the register takes over.

  1. You send us the year

    Full-year statements for every account, sales and purchase invoices, and last year’s report if someone else did it. We send you the exact list first.

    You

  2. We close the year and report back

    Reconciliation first, then a short written note: doubtful entries, missing documents, anything needing an amended return.

    Numerra

  3. Your shareholders approve

    You get the statements and the profit proposal in draft. Nothing is filed until the shareholders approve and a board member signs.

    You

  4. We file it

    Within 6 months of the year end

    Through the Business Register, with the confirmation and the filed report sent to you.

    Numerra, then the register

Common questions

When is the annual report due in Estonia?

Within 6 months of the end of the company’s financial year — for a year ending 31 December, by 30 June. Your exact date from your own year end is in the annual report deadline calculator.

My company did nothing all year. Do I still file?

Yes. Estonia has no “dormant” switch that stops filing — the duty comes with the company existing. You file every year until it is closed, and a nil report keeps a company you’re holding genuinely usable.

I’ve missed the deadline — maybe for several years.

It can still be filed, and late beats never. We prepare missed years oldest first, since each year’s closing balances open the next. The registrar can fine the company, repeatedly, at its discretion — the law sets no fixed amount, so we won’t quote one. After a warning with a final deadline, and once 3 months have passed since the missed deadline, the registrar may delete a company with no assets in the public registers and no pending proceedings — and only with the consent of the authorities it asks, which they may refuse over claims against the company or a tax audit.

Who can see my report once it’s filed?

Anyone. Filed reports are public in the Business Register, so banks, payment providers, clients and competitors can read your balance sheet and revenue. A gap in your filing history is just as public.

Do I need an auditor too?

Only once your company passes the legal size thresholds for an audit or review — most small companies never do. We watch your numbers and warn you early. Our internal review is different: a management tool, not a statutory one, priced after an assessment of the work.

Someone else kept the books — or nobody did.

Both work. From a previous accountant we need the ledger, last year’s report and full bank data, so the opening balances tie to what was filed. Where nobody kept them, the year is catch-up bookkeeping first, priced before the report. What to gather either way is in the annual report checklist.

Official sources: 8 · checked 22 September 2026

Where does your year stand?

Send us the date your financial year ends, how many accounts the company used and whether the books are closed. You get the price for your case and the list of what we need. A deadline behind you changes the order of the work, not whether it can be done.

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