Annual Report 2025

Annual Report 2025 — how an LLC owner can do it themselves (and when it's worth hiring an accountant)

The 2025 annual report must be submitted by June 30, 2026. Here is a step-by-step guide for the owner of an LLC — how to do it yourself and where to find an accountant if you don't want to.

Spring is here and I want to be outside. The construction season is in full swing, the phone is ringing, there is work to be done. But somewhere in the back of my mind is this annual report.

If you are the owner of an LLC, you know that feeling, once a year you have to sit down at your computer and deal with something that is not why you started the company in the first place. This article will help you understand what an annual report exactly is, how to do it yourself step by step, and when it makes sense to let someone else do it.

What is an annual report and why is it mandatory?

An annual report is an overview of a company's economic activities that is submitted to the Commercial Register every year. It shows how much money came in, how much went out, and what assets you have. Estonian law requires all OÜs to submit it — regardless of whether the company was active or not.

2025. The annual report for 2026 must be submitted no later than June 30, 2026. Missing the deadline will result in a fine that starts at a few hundred euros and can increase. In addition, long-term failure to submit may lead to the company being forced to wind up.

      
      

      Better sooner than later.

What is needed to submit an annual report?

Before you go to the portal, gather these things:

• Bank statement for 2025

• Overview of income and expenses - who paid you and who you paid

• Information about fixed assets - if you have a car, equipment or tools in the name of the company, their value

• List of shareholders - who owns the company and in what proportion

If you've been recording your bills for a year and your bank account is in order, you already have most of the information.

Step-by-step guide - how to submit an annual report yourself

Step 1 - Log in to the e-business register

Go to http://ariregister.rik.ee and log in with your ID card, Mobile ID or Smart ID. Select "Financial reports" from the left menu.

Step 2 - Create a new report

Select your company and click "Add new report". Enter the reporting period from 01.01.2025 to 31.12.2025.

Step 3 - Select report category

Most small businesses fall into the microenterprise category, which is a simplified form. The system will help you choose the right category based on turnover and number of employees.

Step 4 - Complete the basic reports

Here you need to enter your balance sheet and income statement. The balance sheet shows what you have (assets) and what you owe (liabilities). The income statement shows your income and expenses. You can fill out the forms directly in the system or upload a ready-made PDF.

Step 5 - Add an activity report

A short, free-form description of what the company was doing. It doesn't have to be long — a few sentences about what the company does and how the year went.

Step 6 - Check and generate PDF

The system generates a summary view — review the numbers and make sure everything is correct.

Step 7 - Sign and submit

Sign digitally with your ID card, Mobile ID or Smart ID. Once submitted, you will receive confirmation and the report will be visible in the register.

More detailed instructions with pictures are available on the Commercial Register's own page: http://abiinfo.rik.ee/majanduasaasta-aruannete-esitamine

IMPORTANT!!! When is it worth hiring an accountant?

Doing it yourself is entirely possible if your year has been simple — one bank account, clear income and expenses, no employees or complicated transactions.

But it is worth considering the help of an accountant if:

• You haven't kept records in a year and don't know where to start

• You have employees, loans, or more complex transactions

• You just want to make sure everything is done correctly.

• You don't have time — spring is short and there are more jobs than days.

An accountant is not a luxury. It's a person who can do something in a few hours that would take you all day — and do it with precision.

Where to find a suitable accountant?

Many people look for an accountant through acquaintances or by googling, but it takes time. http://findmyaccountant.eu brings together accountants in one place. Describe what you need, see who offers it and compare.

👉 http://findmyaccountant.eu