The annual report (majandusaasta aruanne) is an obligation for every OÜ. Before filing in the e-Business Register, walk a short checklist — you avoid rejection, shareholder questions and later corrections. For a calendar-year company the typical filing deadline is 30 June.
Before locking the numbers
- All months closed; bank reconciliations done
- Purchase and sales invoices present for the period
- Salaries, board fees, dividends match the TSD
- VAT balance matches KMDs (if you are VAT-liable)
- Fixed assets, loans, prepayments reviewed
Report parts
- Balance sheet — assets, liabilities, equity
- Income statement — revenues and expenses
- Notes — explanations, accounting policies, related parties
- Management report — when law / size class requires it
A small company's report is shorter, but it must be correct. A wrong line “because we were in a hurry” comes back later. More detail: annual report preparation.
Shareholders' resolution and filing
The report is approved by a shareholders' resolution (per the articles). File it with the Business Register by the deadline. Late filing hurts reputation and can bring warnings / penalty payments.
Checklist before filing
- Period and comparative period correct
- Share capital and shareholder structure match the register
- Signatories / filers have the right roles
- PDF / XBRL (depending on filing method) is readable
- Profit distribution proposal as a separate resolution if you plan a dividend
Common mistakes
- Annual report filed but the ledger still “open”
- Personal costs in expenses
- Forgotten share / loan presentation
- Dividend presentation without 22/78 tax logic in the next period
GPCONSULT OÜ
We prepare and file the annual report, draft the shareholders' resolution and check that the balance sheet and declarations match.
Annual report due soon?
We run the checklist on your company and file the report in the e-Business Register.
Free consultation