Annual Compliance in Estonia
The annual corporate pack — preparation and filing of the annual report (majandusaasta aruanne) with the e-Business Register within 6 months of the financial year end (30 June for a calendar-year company), which every company including a dormant OÜ must file and which is reported to carry no state fee. A statutory audit or review is triggered only by size, on a two-of-three test at year end (sales revenue, total assets, average employees); most OÜs are exempt, while an AS is generally audited regardless. Because corporate tax is transaction-based on distributions, there is no separate annual income-tax return.
7–20 business days
EUR
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Annual report (majandusaasta aruanne) for the year
Size information (sales revenue, total assets, average employees)
Drives the two-of-three audit/review test.
Auditor's or reviewer's report
Only where size thresholds are met; attached to the annual report. An AS is generally audited regardless.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Annual report filing feeReported consistently as free — no state fee to file the annual report. | No statutory feeIndicative — from ariregister.rik.ee, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Report Prepared
Majandusaasta aruanne prepared to the size-class standard.
Audit / Review
Statutory audit or review obtained where the two-of-three size test is met (most OÜs are exempt).
Filed with the Register
Filed with the e-Business Register within 6 months of the financial year end.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by e-Business Register (RIK); EMTA for tax obligations and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.