Estonian annual report without an accountant: guide for e-Residents
Every Estonian OÜ must submit an annual report (majandusaasta aruanne) to the Business Register within six months of the fiscal year end — usually by 30 June. Micro-enterprises can file a simplified report consisting of a balance sheet, an income statement, and notes. You need a bank statement in CSV format, prior-year balance sheet data, and EMTA tax data if you had employees. The entire process happens on ettevotjaportaal.rik.ee, which is in Estonian only.