Annual report for your Estonian company
Every Estonian company must submit an annual report to the Estonian Business Register, including companies with no activity. For companies whose financial year follows the calendar year, the report is normally due within six months after year-end, by 30 June.
Unicount prepares and submits annual reports for both active and dormant Estonian OÜs entirely online.
Does every Estonian company need to file an annual report?
Yes. Filing is mandatory even when an Estonian OÜ had no sales, employees or other business activity during the financial year. The management board is responsible for ensuring that the report is submitted on time.
Annual accounts of an Estonian company
When is the annual report due?
An Estonian company must normally submit its annual report within six months after the end of its financial year. For companies using the calendar year, this means 30 June of the following year. Missing the deadline can lead to warnings, fines and eventually deletion proceedings if the report remains unfiled.
What happens if you miss the deadline?
Can Unicount prepare and submit my annual report?
Yes. You provide the required accounting documents, Unicount’s accountants review the bookkeeping and prepare the required financial statements and notes. The report is then completed for submission to the Estonian Business Register. Unicount supports both active and dormant companies.
View annual report serviceAnnual report guides
Annual accounts of an Estonian company: What e-residents need to know and how to submit them → How to invoice clients from your Estonian OÜ → Annual report deadlines and requirements for 2026 → Is your company dormant or active? → What happens if you miss the annual report deadline? →
Unicount numbers
Unicount is a trusted European company formation agent in Estonia. Over the years, we’ve helped e-Residents establish their businesses quickly and efficiently.
1300+
Companies registered to date
5
Average formation time in minutes
6
Languages supported
76
Founders from different countries
Annual report support
How to sign annual accounts online →
How to give Unicount access to submit your annual report →
How to submit annual accounts in Estonia →
Frequently asked questions
Yes. Every Estonian company must submit an annual report, including companies with no business activity during the financial year.
The annual report is normally due within six months after the end of the company’s financial year. For companies whose financial year ends on 31 December, the deadline is 30 June of the following year.
Yes. Having no turnover or transactions does not remove the annual reporting obligation. The report may be simpler, but it must still be filed.
A late report should be filed as soon as possible. Continued non-filing can lead to warnings, fines, and eventually proceedings concerning the company’s registration.
Yes. A board member can submit the annual report electronically through the Estonian Business Register. For an active company, however, preparing the financial statements correctly requires appropriate accounting records and knowledge of Estonian reporting requirements.
Yes. The process is digital. An e-resident can sign the annual report online using the available Estonian digital identification methods.
For most small e-resident OÜs, the report includes financial statements such as the balance sheet and income statement together with the required notes. The exact requirements depend on the company’s size and circumstances.
The company’s management board is responsible for ensuring that the annual report is prepared and submitted, even when an accountant prepares it on the company’s behalf.
If your taxable turnover exceeds €40,000 and you fail to register within three business days, EMTA can assess VAT retroactively from the date the threshold was crossed and apply interest and penalties on the unpaid amount. It is always better to register promptly and proactively. If you realise you have already crossed the threshold, contact Unicount or EMTA immediately.
