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guides for Estonian micro-enterprise owners.

accounting, reporting, taxes — clearly explained.

written for e-residents and foreign founders running an Estonian OÜ, these guides walk through Estonia's annual reporting rules in plain English — no accountant jargon, no assumed local knowledge. each one covers a concrete step, from what the micro-enterprise format actually requires to how filing works on e-Äriregister.

From bank statement to annual report — how the numbers come together

An annual report is built from a bank statement, where each transaction is categorised as revenue, an expense, an owner payment, or a loan. The categories produce the income statement. The balance sheet then needs accrual entries a bank statement does not show: unpaid invoices, unpaid expenses, and tax payable.

27 June 20265 min read

annual reportbank statementcategorisation