Estonia: annual report (majandusaasta aruanne) filing deadline to the business register
Chaque année en juin, avant le 30. · 6 months after financial year-end; 30 June for a standard 1 Jan–31 Dec financial year. Companies with a non-calendar financial year must file 6 months after their own year-end, not on this fixed calendar date. Retires one-off entry ee-annual-report-filing.
Ce qui change
Every company registered in Estonia must prepare, have shareholders/members approve, and electronically file its annual report with the Business Register within 6 months of financial year end. Filing is done via the e-Business Register (e-äriregister, run by RIK). For calendar-year filers that means 30 June.
Qui est concerné
All Estonia-registered companies (OÜ, AS and other commercial entities), including micro and small companies with simplified reporting.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs
Que faire
Close the books, get the report approved by shareholders/members, and file electronically via the e-Business Register (ariregister.rik.ee) within 6 months of financial year end. Include an auditor's report or review opinion if required by size thresholds or your articles of association.
Prochaines échéances
Sanction
Fines under Äriseadustik §71 can be imposed without prior warning for late/non-submission; after prolonged non-submission the Business Register can start compulsory dissolution/deletion proceedings under §60.
Sources
- Registrite ja Infosüsteemide Keskus (RIK) – e-Business Register: annual report submission (Majandusaasta aruanne) (www.rik.ee)
- Riigi Teataja – Äriseadustik (Commercial Code), consolidated text (www.riigiteataja.ee)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.