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Catch-up accounting

Catch-up accounting for your Estonian OÜ

Months missing from the books, returns not filed, or an accountant who stopped answering? We rebuild the missing periods from your documents, oldest first, file what is overdue and bring the company up to date. The price depends on how much is missing: we look first, then quote in writing.

  • Priced in writing after we look
  • Oldest month first
  • Overdue returns filed

What does catching up look like?

For example, imagine a company whose books stopped in April — and its returns with them. Catching up puts every month back, in order, before the current one moves on.

Before: the year with a gap

  1. Jan — booked and filed
  2. Feb — booked and filed
  3. Mar — booked and filed
  4. Apr — nothing booked or filed
  5. May — nothing booked or filed
  6. Jun — nothing booked or filed
  7. Jul — nothing booked or filed
  8. Aug — nothing booked or filed
  9. Sep — nothing booked or filed
  10. Oct — nothing booked or filed
  11. Nov — nothing booked or filed
  12. Dec — nothing booked or filed

After: every month put back

  1. Jan — booked and filed
  2. Feb — booked and filed
  3. Mar — booked and filed
  4. Apr — rebuilt and filed
  5. May — rebuilt and filed
  6. Jun — rebuilt and filed
  7. Jul — rebuilt and filed
  8. Aug — rebuilt and filed
  9. Sep — rebuilt and filed
  10. Oct — rebuilt and filed
  11. Nov — rebuilt and filed
  12. Dec — rebuilt and filed
Booked and filedNothing booked or filedRebuilt and filed An example to show the idea, not a client’s case.

What do we put back in order?

Done by us

  • Every missing month, booked

    From your invoices, receipts and bank statements — read and booked by a person, reconciled to the bank.

  • Overdue returns, filed

    VAT returns and TSD for the months they were due. A company registered for VAT in full files a return even for a month with no sales.

  • Missed annual reports

    Prepared and filed oldest first, since each year’s closing figures open the next — see the annual report.

  • The handover from your old accountant

    We ask them for the ledger and the filed returns. If they don’t answer, we rebuild from your bank statements and documents.

  • A clear list of what’s missing

    Documents we can’t find, we name — so you know exactly what to ask your bank or suppliers for.

Not included — said up front

  • Fines already imposed

    The registrar may fine a company for late filing, repeatedly, and decides it, not us; the law sets no fixed amount, so we don’t quote one.

  • Documents that don’t exist

    We book what can be proved. Where a document is gone, we tell you how to get a copy — we never invent one.

  • A dispute with your old accountant

    What they owe you under your agreement is a question for a lawyer. We take over the books.

  • Your personal taxes at home

    We look after the Estonian company; what you owe personally where you are tax resident needs an adviser there.

How does catch-up accounting work?

Five steps, and you know the price before the first one that costs anything.

  1. Tell us what’s missing

    One message

    The company, the months or years that were never booked or filed, and whether a previous accountant is still reachable.

    You

  2. We look, and quote in writing

    How much is missing and in what state, the order of the work and the price.

    Numerra

  3. You send the documents

    Bank statements for the months, invoices and receipts — or read access. We send you the exact list.

    You

  4. We rebuild, oldest month first

    Each month booked and reconciled, and its overdue returns filed, before the next.

    Numerra

  5. Up to date — and staying so

    The company’s filings are current. Keep us for the months ahead, or take the books back.

    Numerra

How much does catch-up accounting cost?

It depends on how many months are missing and what state they are in, so we price it after we have looked — in writing, before we start.

Catch-up accounting and VAT filing

priced after an assessment of the work

Priced per month put back, once we have seen the documents. Nothing starts before you have agreed the quote.

Then, every month: Confident starter

€75 /month

Keep the books current from here on. The plan depends on your documents and accounts — or keep only the catch-up.

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.

Common questions

My accountant stopped answering. Can you take over?

Yes. We ask them for the ledger and the filed returns; if they don’t respond, we rebuild the books from your bank statements and documents. You don’t need their agreement to change accountant.

Can returns that were never filed still be filed?

Yes, and late beats never. We file each overdue VAT return and TSD for the month it belonged to, oldest first. A company registered for VAT in full owes a return even for a month with no sales; one with a limited registration files only for the months it made those purchases.

Will the company be fined?

It can be: the registrar may fine a company for late filing of its annual report, repeatedly; the law sets no fixed amount, so we don’t quote one — and we’d question anyone who did. Late VAT returns, TSD and late tax are a separate matter with the Tax and Customs Board, with consequences of their own; once we have seen the filings, we tell you which apply to your case. Filing now is what stops it growing.

How far back can you go?

As far as the books are missing. The documents must be kept for 7 years from the end of their financial year, so they usually still exist — at your bank and your suppliers if not with you.

How much does catch-up accounting cost?

We price it after we have looked: per month put back, once we have seen how much is missing and in what state. You get the quote in writing before anything starts.

Official sources: 5 · checked 22 September 2026

What’s missing in your books?

Tell us the company, the months or years that were never booked or filed, and whether your previous accountant still answers. We reply with what we would do first.

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