deadline
annual report deadline in Estonia: when to file
the management board files the annual report with the commercial register within six months of the financial year-end, by 30 June for a calendar year.
a first financial year can run up to 18 months; the deadline is then six months after it ends.
| financial year-end | filing deadline | note |
|---|---|---|
| 31.12.2026 | 30.06.2027 | calendar year |
| 31.03.2027 | 30.09.2027 | from April to March |
| 30.06.2027 | 30.12.2027 | from July to June |
what happens if I miss the annual report deadline in Estonia
after the deadline, the following can happen:
repeated fine
a fine can be imposed without warning and repeated until the report is filed.
warning of deletion
the registrar sets a new deadline with a deletion warning. if that is missed too and at least three months have passed since the statutory deadline, the company may be deleted.
compulsory liquidation
the registrar may start compulsory liquidation.
restoration to the register
a deleted company can be restored within three years by filing the missing data.
what to do if you are late
file the report in the e-Business Register portal as soon as it is ready.
questions and answers
when is the annual report due in Estonia?
within six months of the end of the financial year; for a calendar year, by 30 June.
what happens if I miss the annual report deadline in Estonia?
the registrar may impose a repeated fine, issue a deletion warning and start compulsory liquidation.
how much is the fine for not filing the annual report?
the registrar sets it, considering how often the report has been late, how long ago the deadline passed and other circumstances.
can a company deleted for not filing its annual report be restored to the register?
yes, within three years, by filing the missing data.
sources
- filing deadline
- commercial code § 179 para. 4
- length of the first financial year
- accounting act § 13 para. 2
- repeated fine
- commercial register act § 57 para. 1–3
- compulsory liquidation
- commercial register act § 58 para. 1 item 4
- deletion from the register
- commercial register act § 61 para. 1–2
- restoration to the register
- commercial register act § 64 para. 1–2
checked 07.10.2026
preparing the report
upload a bank statement, review the categories and get the report and XBRL file, which you file yourself in the portal.
49 euros, one-off, no subscription.