How annual reports work in Estonia in 2026: deadlines, requirements and filing for OÜ, AS and e-residents
Annual report season in Estonia does not suddenly begin in June. In reality, it starts much earlier, often at the moment a company completes its financial year and begins preparing its accounting data. Companies that wait until the deadline approaches tend to face unnecessary pressure, avoidable mistakes and, in some cases, penalties.
Every company registered in the Estonian Commercial Register is required to submit an annual report. This obligation applies equally to local businesses, international founders and e-residents, regardless of whether the company was active or dormant during the year. Understanding how annual reports work in Estonia in 2026, and preparing for them early, is one of the most practical compliance decisions a company can make.
What an annual report means under Estonian law
An annual report (majandusaasta aruanne) is a statutory financial report required under the Estonian Accounting Act and the Commercial Code. It summarises a company’s financial position and activities for a completed financial year.
The obligation applies to all legal entities entered in the Commercial Register, including:
private limited companies (OÜ)
public limited companies (AS)
non-profit organisations (MTÜ)
foundations (SA)
dormant companies with zero activity
There is no exemption for inactivity. Even a company that did nothing during 2025 must submit an annual report in 2026.
Preparing your Estonian annual report for 2026?
Many international founders choose to start annual report preparation early to avoid last-minute issues, rejected filings or unnecessary stress close to the deadline.
If you want clarity on what applies to your company and how to prepare correctly, a short consultation with a local accounting team can save time later.
Which annual report must be filed in 2026 and when is the deadline
Annual report deadline in Estonia: 30 June 2026 explained
This is where many international owners get confused.
In 2026, companies are submitting annual reports for the 2025 financial year.
For most companies with a calendar financial year:
Financial year: 1 January 2025 – 31 December 2025
Annual report deadline: 30 June 2026
Companies with a custom financial year must file their report within six months after the end of that financial year, regardless of the calendar year.
Annual report requirements in Estonia by company size
Estonia applies proportional reporting rules based on company size. The majority of e-resident companies fall into the micro or small company category, which keeps reporting relatively light compared to many other EU countries.
Company size is determined by meeting two out of three criteria: balance sheet total, turnover and average number of employees. Smaller companies submit fewer statements, while larger companies must provide additional disclosures.
In practice:
micro OÜs usually submit a balance sheet, income statement and management confirmation
small companies add simplified notes
medium and large companies submit full financial statements, including cash flow and equity changes
Preparing the correct scope matters, because submitting too little or too much information can both trigger registry issues.
What must be included in an Estonian annual report
Depending on company size, an annual report may include:
balance sheet showing assets and liabilities
income statement with revenues and expenses
cash flow statement (if required)
statement of changes in equity
accounting policies and explanatory notes
management board report describing activities, risks and outlook
For international founders, the management board report is often the least familiar part, even though it is legally required for many companies and closely reviewed by authorities.
How Estonian annual reports are prepared in practice
Estonia does not treat annual reporting as a formality. Missing the deadline can quickly escalate if not addressed.
Consequences may include:
warning notices from the Commercial Register
fines imposed on management board members
compulsory liquidation proceedings
deletion of the company from the register
For non-resident owners, deletion can create serious complications later, especially if the company is needed for contracts, investors, banking or reactivation.
How annual reports are prepared in real life
Preparing an annual report is a process, not a single filing action.
It starts with completed bookkeeping for 2025, followed by accounting adjustments, preparation of financial statements and drafting of notes and management reports. Only after this can the report be submitted through the e-Business Register.
The filing itself is fully digital, but the system applies automatic validation rules. Errors in structure, logic or missing confirmations are common reasons why reports are rejected, especially when companies try to file close to the deadline.
This is also why many companies choose to prepare their annual reports well before June, when accountants and registry systems are under the most pressure.
Dormant company annual report in Estonia
A frequent misconception among e-residents is that a dormant company does not need to file an annual report. In Estonia, this is incorrect.
A dormant company must still submit a report that includes:
a balance sheet reflecting share capital
an income statement with zero values
a management report stating that no activity took place
a confirmation from the management board
Failing to file a dormant report is one of the most common reasons companies are removed from the register.
Audit requirements for Estonian annual reports in 2026
Most small and micro companies are not subject to a statutory audit. An audit becomes mandatory only if a company exceeds at least two of the legally defined thresholds related to assets, turnover and employee count.
Some companies choose a voluntary audit to meet bank, investor or group requirements. In these cases, the annual report preparation and audit process must be coordinated carefully to avoid delays.
Annual reports for international founders and e-residents
Many international entrepreneurs operate companies in several European countries. In most EU jurisdictions, annual reports are mandatory and must be filed locally. Estonia is no exception.
Although Estonia allows fully remote filing, annual reports must:
follow Estonian accounting standards
be submitted in the Estonian system
comply with local disclosure rules
This is often where international owners benefit from working with a local accounting partner who understands both Estonian requirements and cross-border business realities.
Annual reports in Estonia compared to other European countries
Many international business owners operate companies in several EU countries. In most European jurisdictions, local annual reporting is mandatory, even when the owner is not resident in that country.
For example, companies registered in Germany, France, the Netherlands or the Nordics must submit annual accounts locally, often in the local language and under national accounting rules. Estonia follows the same principle, but with a more digital and streamlined system.
The key difference is that Estonia allows the entire annual report process to be handled remotely, which is particularly relevant for e-residents and international founders. However, the report must still comply with Estonian accounting standards and be filed in the Estonian Commercial Register.
For entrepreneurs used to filing annual reports in multiple countries, Estonia is often considered simpler and more predictable, provided the local requirements are understood and followed correctly.
Why acting now matters, not in June
Companies that treat annual reporting as a last-minute task often face avoidable issues: missing documents, rushed accounting decisions and registry rejections.
Those that start early benefit from:
smoother accounting finalisation
fewer corrections
predictable costs
lower compliance risk
This is why experienced Estonian service providers begin annual report preparation months before the 30 June deadline.
Final takeaway for 2026
If your company had a financial year ending in 2025, the annual report must be filed by 30 June 2026. This applies regardless of turnover, activity level or where the owners are based.
Annual reports in Estonia are straightforward when prepared correctly and early. When left too late, they become one of the most common sources of compliance problems for international founders.
Frequently asked questions about annual reports in Estonia
Do e-residents need to file an annual report in Estonia?
Yes. E-residency does not change the annual reporting obligation. If you own or manage a company registered in the Estonian Commercial Register, you must file an annual report regardless of where you live or operate from. The report can be prepared and submitted remotely, but it must follow Estonian accounting rules.
What is the annual report deadline in Estonia in 2026?
For companies with a financial year ending on 31 December 2025, the annual report must be submitted by 30 June 2026. Companies with a different financial year must file their report within six months after the end of that financial year.
Does a dormant Estonian company need to submit an annual report?
Yes. Even if the company had no activity, no turnover and no expenses, an annual report is still mandatory. A dormant company must submit a so-called zero report, confirming that no business activity took place during the financial year.
What happens if the annual report is not submitted on time?
If an annual report is not filed by the deadline, the Commercial Register may issue warnings, impose fines on management board members and, in prolonged cases, initiate compulsory deletion of the company. For international owners, this can create serious complications if the company is needed later.
Can an Estonian annual report be submitted in English?
No. While accounting records may be kept in another language internally, the annual report submitted to the Commercial Register must comply with Estonian formats and requirements. The filing itself is made through the Estonian e-Business Register system.
Is an audit required for an Estonian annual report?
Most small and micro companies are not required to have an audit. An audit becomes mandatory only if a company exceeds specific thresholds related to turnover, balance sheet size and employee count. Some companies choose a voluntary audit for banking or investor purposes.
I have companies in other EU countries. Do I still need a separate annual report for Estonia?
Yes. Each EU country requires local annual reporting for companies registered there. Having filed an annual report in another country does not replace the obligation to file an Estonian annual report for an Estonian company.
