Annual Report Estonia (2026 Guide): Deadlines, Requirements & How to Submit

This guide explains how the annual report Estonia system works for OÜ companies. It covers who must file, 2026 deadlines, what needs to be included, what happens if the report is late, and when it makes sense to let Dalanta Accounting OÜ prepare and submit the annual report for you.

What Is the Annual Report in Estonia?

The annual report in Estonia is the official set of financial statements and management information that every company must submit to the Estonian Business Register once per financial year. It keeps your Estonian company transparent and compliant and is publicly available in the Business Register database.

For a typical e-resident OÜ the annual report Estonia package consists of a balance sheet, income statement and additional notes. Larger companies may also need a management report, cash-flow statement and auditor’s opinion.

Who Must Submit an Annual Report in Estonia?

All Estonian companies registered in the Commercial Register must file an annual report, regardless of size, turnover or whether the company was active or inactive. This includes:

• Private limited companies (OÜ);
• Public limited companies (AS);
• General and limited partnerships;
• Most non-profit associations and foundations.

Even if your OÜ had no sales, no employees and no bank movements, the board must still submit an annual report Estonia with “zero figures”. There is no threshold below which reporting is optional.

Annual Report Deadlines in Estonia (2026)

The general rule is simple: the annual report must be submitted within six months after the end of the financial year. For companies using the calendar year (1 January – 31 December) the deadline is 30 June of the following year.

Examples for a standard OÜ:

• Financial year 01.01.2025 – 31.12.2025 → annual report deadline: 30.06.2026;
• Financial year 01.07.2025 – 30.06.2026 → annual report deadline: 31.12.2026.

The exact deadline is also displayed in the Estonian Business Register under your company’s entry.

What Must Be Included in the Annual Report?

The exact content depends on the size category of your company (micro, small, medium or large undertaking). Most e-resident companies fall into the micro or small category, which have simplified requirements.

A typical micro company annual report Estonia contains:

• General information about the company (name, address, management);
• Balance sheet as at year-end;
• Income statement for the financial year;
• Notes explaining main accounting policies and some key balances;
• Proposal for profit distribution or covering the loss.

Small and larger companies may also need:

• Management report describing activities, risks and plans;
• Cash-flow statement and statement of changes in equity;
• Auditor’s report, if an audit or review is legally required.

Dalanta Accounting OÜ can assess which package applies to your company and prepare the correct reports accordingly.

How to Submit the Annual Report Estonia Online

Annual reports are submitted electronically via the Business Register environment. The process is fully online and can be completed from anywhere using your Estonian ID-card, Smart-ID or e-Residency card.

Step-by-step overview:

1. Log in to the Business Register and choose your company.
2. Select “Annual report” and create a new report for the relevant financial year.
3. Fill in or import the balance sheet and income statement figures.
4. Complete the notes and, if required, the management report.
5. Attach auditor’s opinion if your company is subject to audit or review.
6. Confirm the report. Board members sign it electronically.
7. Submit the annual report and download a copy for your records.

If Dalanta Accounting OÜ prepares the annual report, you will only review and sign it. Dalanta handles all technical steps inside the Business Register system.

Penalties for Late or Missing Annual Reports

The Estonian authorities treat annual report Estonia obligations seriously. If the report is not submitted on time the registrar may:

• Send a formal reminder with a new deadline;
• Issue a fine to the company and, in some cases, to board members personally;
• Restrict certain changes in the Business Register until the report is filed;
• Initiate compulsory dissolution and deletion of the company in long-term non-compliance cases.

Late or missing reports also increase the risk that banks, payment institutions and compliance partners will classify your company as higher risk. In practice, it is much cheaper to file the report correctly and on time than to deal with penalties or blocked accounts later.

E-Residents, Management Abroad and the Contact Person

Many e-resident companies are managed from abroad. In these cases, Estonian law usually requires a local contact person and legal address. The contact person receives official letters and must forward them promptly to the management so that annual report deadlines and other obligations are not missed.

If you still need a compliant solution, you can order:

• A legal address and contact person in Tallinn – see the detailed overview of the service here:
  Virtual Office in Estonia for e-Residents.
• A full explanation of when a contact person is mandatory:
  Do You Need a Contact Person in Estonia? (2026 Guide).
• Instructions for updating the address or contact person in the register:
  How to Change the Legal Address of Your Estonian Company.

Keeping the legal address and contact person data in the Business Register up to date is essential. Otherwise, official notices about your annual report Estonia might never reach you.

Annual Report Filing Assistance by Dalanta Accounting OÜ

Dalanta Accounting OÜ specialises in supporting e-resident companies and small Estonian businesses. If you prefer not to prepare the annual report yourself, Dalanta can handle the full process from bookkeeping checks to submission.

The typical workflow looks as follows:

• Review of your bookkeeping data and bank statements;
• Preparation of financial statements according to Estonian standards;
• Drafting of notes and, where required, the management report;
• Preparation of the annual report Estonia in the Business Register environment;
• Instructions for the board to review and sign electronically;
• Confirmation that the report has been successfully submitted.

Accounting services are provided by Dalanta Accounting OÜ. For a quote or questions about the annual report for your company, contact:

E-mail: info@dalanta.ee
Website: www.dalanta.ee

FAQ: Annual Report Estonia

When is the annual report deadline in Estonia?

In most cases the annual report must be submitted within six months after the end of the financial year. For companies using the calendar year, the deadline is 30 June of the following year. The exact deadline is always visible in the Business Register.

Can I submit the annual report Estonia myself as an e-resident?

Yes. If your bookkeeping is in order, you can fill in the forms in the Business Register and submit the report yourself using your ID-card, Smart-ID or e-Residency card. Many founders, however, prefer to let an accountant prepare the figures and structure to avoid errors and save time.

Do I need an auditor for my Estonian annual report?

Most micro and small e-resident companies are not subject to audit or review. Audit thresholds depend on turnover, assets and number of employees. Dalanta Accounting OÜ can check your numbers and confirm whether an audit or review is required for your company.

What happens if I miss the annual report deadline?

First you usually receive a reminder from the registrar. Continued non-compliance can lead to fines, restrictions in the register and, in serious cases, compulsory dissolution of the company. It is strongly recommended to file the annual report on time or contact an accountant well before the deadline.

This article is for general information only and does not replace personalised legal or tax advice. Rules may change, so always verify details in the Estonian Business Register or with your accountant.