The financial statements of an Estonian company must be submitted to the following state authorities:
– The Estonian Commercial Register (Äriregister);
– Estonian Tax and Customs Board (Maksuja Tolliamet);
– State Treasury of Estonia (Riigikassa). The Estonian Commercial Register accepts the company’s annual report, which must be submitted within six months after the end of the reporting period. The Estonian Tax and Customs Board accepts the company’s tax return, which must be submitted within four months after the end of the reporting period. The Estonian State Treasury accepts the company’s return on investment income, which must be submitted within two months after the end of the reporting period.