When is the deadline for submitting the annual report for 2024 if the company’s financial year is the same as the calendar year?
In general, the deadline for filing the annual report is 6 months from the end of the financial year. The company's financial year is stated in its articles of association.
Calculation example
If, according to the articles of association, the financial year starts on January 1 and ends on December 31, the end of the financial year is December 31, 2024. This means that you and your accountant must file the annual report by 30.06.2025.
For more context on why the report is needed and how to prepare it, see our page about OÜ annual report in Estonia.
When is the deadline for the annual report if the business year is different from the calendar year?
In this case, the deadline is still 6 months from the end of the financial year.
Calculation example
If, according to the articles of association, the financial year starts on July 1 and ends on June 30, the end of the financial year is June 30, 2024. In this case, the annual report must be filed by 31.12.2024.
What is the deadline if the company was established at the beginning of 2024?
If the company was established before 30.06.2024, the deadline for filing the annual report is 6 months from the end of the financial year. If the financial year matches the calendar year, the filing deadline is 30.06.2025.
Calculation example
The company was established on February 15, 2024, and its financial year runs from January 1 to December 31. The end of the financial year is December 31, 2024. In this case, the annual report must be filed by 30.06.2025.
What is the deadline if the company was established in the second half of 2024?
If the company was established after 30.06.2024, the annual report deadline is also calculated as 6 months from the end of the financial year. If the financial year matches the calendar year, the first report can usually be filed by 30.06.2026.
Calculation example
The company was registered on July 1, 2024, and its financial year matches the calendar year. In this case, the period from July 1, 2024 can be combined with the following full year. The first reporting period will run from July 1, 2024 to December 31, 2025, and the filing deadline will be 30.06.2026.
If you need report preparation based on your accounting records and ongoing support, see our Accounting services for OÜs in Estonia.