Estonian Annual Report (Majandusaasta Aruanne): Deadlines and Filing Process 2026
Every Estonian OÜ, AS, and most non-profits must file a majandusaasta aruanne with the Commercial Register once a year. The statutory deadline is six months after the fiscal year-end — 30 June for calendar-year companies. Missing it triggers Äriregister reminders, board-member liability flags that banks and counterparties check, and eventually compulsory deletion of the entity.
Who must file and who does not
Every company registered in the Estonian Commercial Register (Äriregister) files an annual report: private limited companies (OÜ), public limited companies (AS), general partnerships, limited partnerships, and commercial associations. Foundations (sihtasutus) and non-profits (MTÜ) follow the same regime with minor differences in the management report.
Sole traders (FIE) are the main exception — a FIE does not file a majandusaasta aruanne. Instead the person files an income-tax return Form E with EMTA by 30 April. Dormant and holding OÜs, however, must still file — zero activity is not a filing exemption, and missed "zero reports" account for most compulsory-deletion cases we see.
Deadline, contents, size categories
The Raamatupidamise seadus (Accounting Act) §14 sets the deadline at six months after fiscal year-end. Most Estonian OÜs use the calendar year, making 30 June the operative date each year. A company can elect a different fiscal year in its articles; the six-month rule still applies.
What the report contains depends on size category. A micro entity (assets ≤ €175,000, turnover ≤ €50,000, one shareholder-director who is also the employee, no liabilities beyond ordinary trade) files a simplified balance sheet and income statement. A small company files abbreviated statements. Medium and large companies file a full set — balance sheet, income statement, cash flow, equity changes, notes — plus a management report and, above the audit thresholds, an auditor opinion. All filings are electronic via the rik.ee portal in XBRL taxonomy.
How we handle the filing
Our cycle starts in January: we close the books in your ledger (Merit, 1C, Xero, or our own), reconcile bank feeds, prepare the trial balance, and draft statements in March–April. We draft the management report, compute the size-category and audit thresholds, prepare a profit-distribution proposal for the shareholders' resolution, and route the package for director signature through rik.ee. Filing happens well before 30 June — never the last-day crush when the portal slows under load.
If you arrive late we still file: first the overdue report, then the shareholders' resolution, then settle any Äriregister penalty. We also handle re-opening of a compulsorily deleted entity where that route remains available.
Frequently asked
Do dormant OÜs also need to file? Yes — a zero-activity OÜ files a zero balance sheet and income statement. Non-filing triggers the Äriregister warning track within months and ends in compulsory deletion; directors are flagged.
What happens if we miss 30 June? Äriregister issues a reminder, then a formal warning with a final deadline, then begins deletion proceedings. Directors appear on the liability register that banks check. Late filing still resolves the status; the faster the better.
Can I file the report myself through rik.ee? Legally yes — any director with an Estonian ID-card or e-Residency card can submit. In practice the XBRL taxonomy, size-category calculation, audit-exemption threshold check, and profit-distribution proposal are where self-filers most often err. We prepare the package; you sign.