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UAEstonian annual report deadline
An Estonian company files its annual report within 6 months after its financial year ends. Pick the month yours ends for the exact date and what follows if it slips.
When is your report due?
Turn on JavaScript to try your own numbers. Below is a worked example.
Example: a financial year ending 31 December 2026
30 June 2027 filing deadline
File the annual report by 30 June 2027.
- Today
Show the calculation
- Financial year ends
- 31 December 2026
- Filing deadline
- 30 June 2027
- Today
- The register may start deletion after
- 30 September 2027
- Keep this year’s records until at least
- 31 December 2033
Pick a later year above to see the countdown to your next deadline.
Miss the date and the registrar may fine the company — more than once, without a warning first. The law sets no fixed amount, so we don’t print one.
From 3 months after the deadline, after a warning with a final deadline, the registrar may delete a company with no assets in the public registers and no pending proceedings, once the authorities consent (they may refuse only over claims against the company or a tax audit).
A dividend out of this year’s profit is paid on the basis of the approved report.
Figures checked 22 September 2026 · Sources
How is the annual report deadline calculated in Estonia?
The management board files the approved annual report with the Business Register within 6 months of the end of the financial year. The calculator counts to the same date 6 months later — or that month’s last day if the date doesn’t exist; the worked examples below show the common year ends.
- Deadline: the same date 6 months after your financial year ends — or that month’s last day if the date doesn’t exist.
- After the deadline the registrar may fine the company, repeatedly. The law sets no fixed amount.
- From 3 months after the deadline the registrar may — after a warning with a final deadline — delete a company with no assets in the public registers and no pending proceedings, once the authorities consent (they may refuse only over claims against the company or a tax audit).
- Source documents are kept for 7 years from the end of the financial year they belong to.
Worked examples
| Financial year ends | File by | Deletion possible after | Keep records until |
|---|---|---|---|
| 31 December 2026 | 30 June 2027 | 30 September 2027 | 31 December 2033 |
| 31 March 2027 | 30 September 2027 | 30 December 2027 | 31 March 2034 |
| 30 June 2026 | 30 December 2026 | 30 March 2027 | 30 June 2033 |
| 30 September 2026 | 30 March 2027 | 30 June 2027 | 30 September 2033 |
What doesn’t this calculator include?
- The first financial year
A new company’s first year can be shorter or longer than twelve months. Choose the month it actually ends.
- Weekends and holidays
The calculator shows the date the law counts to. If it falls on a weekend or a public holiday, don’t wait for the next working day — file before.
- Fines
The law sets no fixed amount, and fines can repeat. We don’t guess a figure.
What else do owners ask about the deadline?
When is the annual report due in Estonia?
Within 6 months of the end of your company’s financial year — the board files the approved report with the Business Register. Choose your year end in the calculator to see the exact date; what to prepare before it is in the annual report checklist.
What happens if I file late?
The registrar may fine the company, repeatedly and without a warning first; the law sets no fixed amount. From 3 months after the deadline, after a warning with a final deadline, it may also delete a company with no assets in the public registers and no pending proceedings, once the authorities consent (they may refuse only over claims against the company or a tax audit).
Does a company with no activity file a report?
Yes — every Estonian OÜ files, even one that traded nothing. We prepare and file that report too: see the annual report service.
How long must I keep accounting documents?
7 years, counted from the end of the financial year in which the transaction was recorded — and the same for registers, contracts and financial statements.
Can I pay a dividend out of this year’s profit before its report is approved?
No. A dividend is paid on the basis of the approved annual report, by a decision of the shareholders.
Where do these figures come from?
Only official sources. Each line shows when we last checked its figures there — the oldest of the dates, if it carries several.
- Commercial Code (in Estonian)
- e-Business Register: annual report
- Accounting Act (in Estonian)
- News: annual reports filed on time this year (in Estonian)
- Commercial Register Act (official English translation)
- Commercial Code (official English translation)
This information is general in nature and current as of its publication date. It is not individual advice.
Want this year’s report off your list?
We prepare and file it on time, with the year’s books closed properly — for an active company and for one with no activity.
We reply within one working day