Estonia: annual report (majandusaasta aruanne) filing deadline to the business register
Uwaga do daty: Recurring annual deadline under Äriseadustik (Commercial Code) §179 (and §334/§388 for other entity types): the approved annual report and accompanying documents must be submitted to the Business Register within 6 months of financial year end. For a standard 1 Jan-31 Dec 2026 financial year this is 30 June 2027; companies with a non-calendar financial year file 6 months after their own year-end.
Co się zmienia
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.
Kogo dotyczy
All Estonia-registered companies (OÜ, AS and other commercial entities), including micro and small companies with simplified reporting.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory
Co zrobić
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.
Sankcje
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.
Źródła
- 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)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.