Description
Is the dormant company annual report right for your company?
This special annual report price applies if your company:
- has no bank account
- is not VAT registered
- has no sales revenue
- has up to 5 purchase invoices
- has no loans or leases
- has had no other business activity during the financial year
If all of these conditions apply, you can order the dormant company annual report directly for €250 + VAT.
If your company had sales, banking activity, VAT registration, loans, a larger number of transactions or other activity, you will need our regular annual report service instead.
Why a dormant Estonian company still needs an annual report
A company does not become exempt from annual reporting simply because it did not trade.
Estonian entities must submit an annual report for each financial year while they remain operational. The annual report provides the Business Register with the company’s financial position and other required information for that reporting period.
That means your company may still need to file even if:
- you issued no sales invoices
- you earned no revenue
- you did not use the company during the year
- the company was established for a future project
- you temporarily stopped business activities
What is included in the dormant company annual report service?
The €250 + VAT service includes:
- Preparation of the annual report based on the information provided
- Preparation of the mandatory financial statements and notes applicable to your company
- Preparation of the management report where required
- Entry of the annual report data into the Estonian Business Register
- Submission support through the filing process
Audit or review services are not included.
Before the annual report can be prepared, the company’s accounting information for the financial year must be complete.
What happens if you do not submit the annual report in Estonia?
Missing the annual report deadline should not be treated as harmless.
The registrar can impose fines for failure to submit an annual report, and continued non-compliance can ultimately lead to compulsory dissolution or deletion proceedings. Current Estonian law allows the registrar to issue a deletion warning once a required annual report has not been submitted by the statutory deadline.
Late filing may result in fines, a warning from the Business Register and, if the report remains unfiled, proceedings that can ultimately lead to compulsory dissolution or deletion of the company from the register.
Does a dormant company need an audit or review?
A genuinely dormant company would normally be far below the statutory audit and review thresholds.
A review is generally required when at least two of the following thresholds are exceeded:
| Indicator | Review |
|---|---|
| Sales revenue or income | €2,000,000 |
| Total assets | €1,000,000 |
| Average employees | 24 |
How annual report filing in Estonia works
An Estonian company must submit its annual report within six months after the end of its financial year.
For example:
Financial year: 1 January 2025 to 31 December 2025
Annual report deadline: 30 June 2026
The same principle applies if your company uses a different financial year: the filing deadline stays the same for all Estonian companies, so 30 June.
- Annual report deadline in Estonia
-
An Estonian company must submit its annual report within six months after the end of its financial year.
For example:
Financial year: 1 January 2025 to 31 December 2025
Annual report deadline: 30 June 2026The same principle applies if your company uses a different financial year: the filing deadline stays the same for all Estonian companies, so 30 June.
Pricing for a dormant company annual report in Estonia
250 € + VAT
The fixed dormant-company price applies when your company meets all of the eligibility conditions listed above.
If your company has transactions or activities outside those conditions, we will recommend the appropriate annual report or accounting service instead.
Already a 1Office accounting client?
If 1Office already handles your company’s accounting, contact your dedicated accountant before placing a separate order for the annual report.
File your Estonian annual report on time
Your company may have been inactive, but its annual reporting obligation remains.
Order your dormant company annual report for €250 + VAT and let our accounting specialists prepare the report and guide the filing process for you.
Frequently Asked Questions about dormant company annual reports in Estonia
Does a dormant company have to submit an annual report in Estonia?
Yes. An Estonian company must submit its annual report even if it had no business activity during the financial year. Inactivity does not remove the annual reporting obligation.
When is the Estonian annual report deadline?
The annual report is generally due within six months after the end of the financial year. For a company whose financial year ends on 31 December, the deadline is 30 June of the following year.
What happens if I miss the annual report deadline?
The Business Register may impose fines and issue a warning requiring the missing report to be filed. Continued failure to file can eventually lead to compulsory dissolution or deletion proceedings.
Can I order the €250 annual report if my company had a few expenses?
Yes, provided your company otherwise meets the dormant-company conditions and had no more than 5 purchase invoices during the financial year.
Can I order this service if my company had sales?
No. This special-price service is intended for companies with no sales revenue. If your company generated revenue during the financial year, you should use the regular annual report service.
Can I order this service if my company has a bank account?
No. Under the current conditions of this €250 package, the company must have no bank account. If your company has a bank account, even if there was little or no activity, contact us for the appropriate annual report service.
Can I use this service if my company is VAT registered?
No. The €250 dormant-company annual report service is intended for companies without an Estonian VAT number.
What information do you need to prepare the annual report?
We will request the information and documents needed to confirm your company’s financial position and prepare the report. The exact information depends on your company and the reporting period.
Does the €250 price include an audit?
No. Audit and review services are not included. A company that qualifies for this dormant-company package would ordinarily be far below the statutory audit and review thresholds.
Can 1Office submit the annual report for me?
We prepare the annual report and enter the required information into the Estonian Business Register. The company’s management board remains responsible for the annual report and the required approval/signing process.
