{"id":54209,"date":"2017-08-10T10:40:14","date_gmt":"2017-08-10T10:40:14","guid":{"rendered":"https:\/\/1office.co\/estonia\/product\/annual-report\/"},"modified":"2025-12-01T12:08:53","modified_gmt":"2025-12-01T12:08:53","slug":"annual-report","status":"publish","type":"product","link":"https:\/\/1office.co\/estonia\/product\/annual-report\/","title":{"rendered":"Annual Report &#8211; Estonia"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<div id=\"advanced-tabs-desc-wrap-3837\" class=\"ult_tabs product_tabs\" style=\" \" data-tabsstyle=\"style1\"\n data-titlebg=\"#ffffff\" data-titlecolor=\"#b6b8ba\" data-fullheight=\"off\"\n data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\"\n data-rotatetabs=\"0\" data-responsivemode=\"Both\" data-animation=\"Slide\"\ndata-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\"  data-respmode=\"Tabs\" data-respwidth=\"400\" data-scroll = \"on\" data-activeindex=\"1\"><ul id=advanced-tabs-wrap-7328 class=\"ult_tabmenu style1 \" style=\"\"><li class=\"ult_tab_li  \" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-left-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751410-8cbfe-4c64\"  id=\"1512642751410-8cbfe-4c64\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-7328 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">DESCRIPTION<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><li class=\"ult_tab_li  product-faq\" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-right-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751435-8cbfe-4c64\"  id=\"1512642751435-8cbfe-4c64\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-7328 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">FAQ<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><\/ul><div  data-ultimate-target='#advanced-tabs-desc-wrap-3837 .ult_tabcontent .ult_tab_min_contain  p'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' class=\"ult_tabcontent ult-responsive style1\" style=\"color:#74777b;\"><div class=\"ult_tab_min_contain \" >\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_column_text]Submitting annual report is <a href=\"https:\/\/www.riigiteataja.ee\/akt\/125052012016?leiaKehtiv\" target=\"_blank\" rel=\"noopener\">mandatory<\/a> for all the companies registered in Estonia, even if the company doesn\u2019t have any activities during the financial year. The deadline for annual report is within six months from the end of company\u2019s financial year, so if your company\u2019s financial year ends on 31st December, the due date for submitting the report is 30th June.<\/p>\n<p>All the accounting has to be completed before starting to compile the annual report.<br \/>\nMandatory components of the annual report are management report, balance sheet, income statement and notes to the annual accounts. For larger companies\u2019 cash flow statement and statement of changes in equity are also required.<\/p>\n<p>A management report is necessary to submit the annual report. It needs to be drafted by a board member, but we can help you in the process. In certain cases, an auditor&#8217;s evaluation is mandatory.<\/p>\n<p>&nbsp;<\/p>\n<h2>Included with the Estonian annual report:<\/h2>\n<ul>\n<li>Preparing mandatory reports for annual report (except auditor&#8217;s evaluation)<\/li>\n<li>Submitting the data into Estonian Business Register<\/li>\n<li>Management report<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Additional accounting service for an extra fee:<\/h2>\n<ul>\n<li><a href=\"https:\/\/1office.co\/estonia\/product\/accountants-hourly-fee\/\" target=\"_blank\" rel=\"noopener noreferrer\">Accounting<\/a> if the accounting for the financial year is not done<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Important information about annual reports in Estonia:<\/h2>\n<ul>\n<li>Submitting annual report is mandatory even if the company doesn\u2019t have any activities during the financial year.<\/li>\n<li>The exact content and the form of the annual report depends on the size and business of the company.<\/li>\n<li>Delay in submitting the annual report on time may results in penalties and deleting the company from the Business Register.<\/li>\n<\/ul>\n<p>[\/vc_column_text]\n\t\t\t<\/div>\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_toggle title=&#8221;1. Who has to submit the annual report?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]Submitting annual report is required for all companies registered in Estonia even if there is no activity during the financial year.[\/vc_toggle][vc_toggle title=&#8221;2. What happens if I don\u2019t submit the annual report?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]When the annual report is not submitted, then the Business Register may decide to delete the company.[\/vc_toggle][vc_toggle title=&#8221;3. When is the audit or review of an annual report mandatory?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]<strong>Audit or review<\/strong><\/p>\n<p>The audit or review of an annual report is mandatory when at least two of the indicators provided in the annual statement exceed the following conditions:<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"546\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Conditions<\/th>\n<th>Audit<\/th>\n<th align=\"left\">Review<\/th>\n<\/tr>\n<tr>\n<td>Sales revenue or income<\/td>\n<td>4 000 000 euro<\/td>\n<td>1 600 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Total assets as at balance sheet date<\/td>\n<td>2 000 000 euro<\/td>\n<td>800 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Average number of employees<\/td>\n<td>60 employees<\/td>\n<td>24 employees<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>An audit or review is also mandatory for a VAT payer, when at least one of the indicators provided in its annual statement exceeds the following conditions:<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"545\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Conditions<\/th>\n<th>Audit<\/th>\n<th align=\"left\">Review<\/th>\n<\/tr>\n<tr>\n<td>Sales revenue or income<\/td>\n<td>12 000 000 euro<\/td>\n<td>4 800 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Total assets as at balance sheet date<\/td>\n<td>6 000 000 euro<\/td>\n<td>2 400 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Average number of employees<\/td>\n<td>180 employees<\/td>\n<td>75 employees<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_toggle]\n\t\t\t<\/div><\/div><\/div><\/div><div class=\"ult_acord advanced-tabs-desc-wrap-3837\">\n   <div class=\"ult-tabto-accordion \" style=\"width:;\"\n    data-titlecolor=\"#b6b8ba\"  data-titlebg=\"#ffffff\"\n     data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\" data-animation=\"Slide\"\n     data-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\" data-scroll = \"on\" data-activeindex=\"1\" >\n     <dl><dt class=\"\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751410-8cbfe-4c64\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751410-8cbfe-4c64\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-7328 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >DESCRIPTION<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_column_text]Submitting annual report is <a href=\"https:\/\/www.riigiteataja.ee\/akt\/125052012016?leiaKehtiv\" target=\"_blank\" rel=\"noopener\">mandatory<\/a> for all the companies registered in Estonia, even if the company doesn\u2019t have any activities during the financial year. The deadline for annual report is within six months from the end of company\u2019s financial year, so if your company\u2019s financial year ends on 31st December, the due date for submitting the report is 30th June.<\/p>\n<p>All the accounting has to be completed before starting to compile the annual report.<br \/>\nMandatory components of the annual report are management report, balance sheet, income statement and notes to the annual accounts. For larger companies\u2019 cash flow statement and statement of changes in equity are also required.<\/p>\n<p>A management report is necessary to submit the annual report. It needs to be drafted by a board member, but we can help you in the process. In certain cases, an auditor&#8217;s evaluation is mandatory.<\/p>\n<p>&nbsp;<\/p>\n<h2>Included with the Estonian annual report:<\/h2>\n<ul>\n<li>Preparing mandatory reports for annual report (except auditor&#8217;s evaluation)<\/li>\n<li>Submitting the data into Estonian Business Register<\/li>\n<li>Management report<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Additional accounting service for an extra fee:<\/h2>\n<ul>\n<li><a href=\"https:\/\/1office.co\/estonia\/product\/accountants-hourly-fee\/\" target=\"_blank\" rel=\"noopener noreferrer\">Accounting<\/a> if the accounting for the financial year is not done<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Important information about annual reports in Estonia:<\/h2>\n<ul>\n<li>Submitting annual report is mandatory even if the company doesn\u2019t have any activities during the financial year.<\/li>\n<li>The exact content and the form of the annual report depends on the size and business of the company.<\/li>\n<li>Delay in submitting the annual report on time may results in penalties and deleting the company from the Business Register.<\/li>\n<\/ul>\n<p>[\/vc_column_text]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd><dt class=\"product-faq\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751435-8cbfe-4c64\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751435-8cbfe-4c64\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-7328 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >FAQ<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_toggle title=&#8221;1. Who has to submit the annual report?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]Submitting annual report is required for all companies registered in Estonia even if there is no activity during the financial year.[\/vc_toggle][vc_toggle title=&#8221;2. What happens if I don\u2019t submit the annual report?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]When the annual report is not submitted, then the Business Register may decide to delete the company.[\/vc_toggle][vc_toggle title=&#8221;3. When is the audit or review of an annual report mandatory?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]<strong>Audit or review<\/strong><\/p>\n<p>The audit or review of an annual report is mandatory when at least two of the indicators provided in the annual statement exceed the following conditions:<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"546\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Conditions<\/th>\n<th>Audit<\/th>\n<th align=\"left\">Review<\/th>\n<\/tr>\n<tr>\n<td>Sales revenue or income<\/td>\n<td>4 000 000 euro<\/td>\n<td>1 600 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Total assets as at balance sheet date<\/td>\n<td>2 000 000 euro<\/td>\n<td>800 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Average number of employees<\/td>\n<td>60 employees<\/td>\n<td>24 employees<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>An audit or review is also mandatory for a VAT payer, when at least one of the indicators provided in its annual statement exceeds the following conditions:<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"545\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Conditions<\/th>\n<th>Audit<\/th>\n<th align=\"left\">Review<\/th>\n<\/tr>\n<tr>\n<td>Sales revenue or income<\/td>\n<td>12 000 000 euro<\/td>\n<td>4 800 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Total assets as at balance sheet date<\/td>\n<td>6 000 000 euro<\/td>\n<td>2 400 000 euro<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>Average number of employees<\/td>\n<td>180 employees<\/td>\n<td>75 employees<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_toggle]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd>\n    \t<\/dl>\n    <!--<div class=\"extraborder\" style=\"background-color:#ffffff\"><\/div>-->\n<\/div>\n\n<\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Every company registered in Estonia has to submit an annual report to the Business Register within six months of the end of the financial year. It has to be prepared in Estonian and in the official currency (EUR). The annual report minimum\/basis fee includes mandatory main reports and annexes required by the law. For any additional annexes and accounting, an additional fee is charged.<\/p>\n<p>The price is <strong>starting from<\/strong> 250 EUR + VAT.<\/p>\n","protected":false},"featured_media":61655,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false},"product_brand":[],"product_cat":[237],"product_tag":[254],"class_list":{"0":"post-54209","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-accounting","7":"product_tag-estonia","8":"description-off","10":"first","11":"instock","12":"virtual","13":"taxable","14":"purchasable","15":"product-type-simple"},"bundled_by":["67568"],"bundle_stock_status":"instock","bundle_stock_quantity":null,"bundle_virtual":false,"bundle_layout":"","bundle_add_to_cart_form_location":"","bundle_editable_in_cart":false,"bundle_sold_individually_context":"","bundle_item_grouping":"","bundle_min_size":"","bundle_max_size":"","bundle_price":[],"bundled_items":[],"bundle_sell_ids":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Annual Report in Estonia<\/title>\n<meta name=\"description\" content=\"Annual report in Estonia from 1Office professional accountants! 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