Overdue annual report in Estonia: records and next steps

Identify the missing years and read registry notices

Check which reports have been filed, remain in draft or have not been started. An OÜ’s ordinary filing deadline is six months after its financial year-end. A year ending on 31 December 2025 therefore normally had a filing deadline of 30 June 2026. Read any registry notice carefully and record its requirements and deadline. A notice or existing proceedings may require action beyond preparing the report, so assess its specific terms.

Establish how much bookkeeping needs to be completed

If the books are complete, the main task may be preparing and filing the report. If invoices, loans or other transactions have not been recorded, that work comes first. Tell the accountant the last completed accounting period and which software was used. Where several years are missing, earlier years often need attention first because their closing balances become the next year’s opening balances.

Collect the available records and list the gaps

• Statements for every bank account and payment platform.
• Purchase and sales invoices and expense receipts.
• Share capital records, loan agreements and payments to or from shareholders.
• Payroll records and filed tax returns.
• Fixed asset and inventory records.
• Details of unpaid customer and supplier invoices.
• The latest filed annual report and any registry notices.

Identify missing documents at the start. An invented invoice or unexplained accounting entry cannot replace the evidence of a transaction.

Check the figures even if the company was inactive

A year without sales does not necessarily have zero balances. Bank charges, software subscriptions, loans from shareholders and liabilities from earlier years may still need to be recorded. An inactive OÜ generally still has to file an annual report. Check the cash, capital and amounts owed against the records before preparing it, so the report reflects the company’s position.

Agree the work, price and filing responsibilities

GPConsult’s annual report preparation starts at €75 for a micro-enterprise and €150 for a small enterprise, excluding VAT. Bookkeeping cleanup is €45 per hour plus VAT and is agreed separately after the records and gaps have been assessed. Once the report is prepared, the management board reviews it and arranges the required signatures and approval. Confirm who will submit it and check that filing is complete. The timetable depends in part on when the missing records become available.