Annual report (majandusaasta aruanne): where, when, and how it reaches the register

Which year and which deadline

For a standard calendar year ending 31 December, the Commercial Code sets a six‑month window after the end of the financial year to submit the annual report and accompanying documents to the registration department. Exact rules depend on legal form and may cover inactive periods or special year-ends.

When the financial year ends on 31 December, the six‑month window typically ends on 30 June of the following calendar year.

If your financial year is not the calendar year or you need a special case, compute the date from your balance-sheet date or confirm with your accountant.

What you do in the e-reporting environment

RIK describes the workflow in stages: enter or import data, refine and validate, sign, and submit to the register — with extra company-specific steps such as profit distribution where required.

1. 1Set the reporting period and complete the main statements (e.g. balance sheet, income statement) and notes in the portal. Some workflows also allow importing machine-readable data produced with RIK-compatible software (see the register’s XBRL materials) — that path is separate from LihtneAruanne.
2. 2In the enhancement phase, review the title page, enter the management report where applicable, and generate the package intended for signing.
3. 3Sign digitally, or approve the report and upload a properly scanned PDF with ink signatures.
4. 4If audit is mandatory, add the auditor’s report in the dedicated step.
5. 5For companies, complete the profit distribution / loss coverage proposal and decision, then submit to the register; you may schedule when the report becomes public.

Micro, small, medium — why it matters

How much must be disclosed depends on size class under the Accounting Act: micro and small entities may use condensed layouts. Class follows statutory thresholds; you may voluntarily choose a higher class. LihtneAruanne helps OÜ drafts reflect the reporting category you select.