I am trying to know the basics about taxation in Estonia. The question is if company was establish 09 of September, so when it should provide annual report?
Please point me to some public documents. Thank you.
Asked
Active
Viewed 99 times
1 Answers
0
Annual report has to be submitted by any undertakings in Estonia within six months of the end of the financial year.
It's up to a company to specify the financial year. The exact dates of your financial year must be declared in company's articles of association.
In the exceptional case when a company is established, the financial year may be shorter or longer than 12 months, but not longer than 18 months.
If in your company's articles of association the general financial year is Jan 1 - Dec 31 then the first annual report should be submitted by Jun 30, 2023 (for period Sep 9, 2022 - Dec 31, 2022, 3 months in total) or by Jun 30, 2024 (for period Sep 9, 2022 - Dec 31, 2023, 15 months in total).
- Information from the State portal
- Accounting Act
- Commercial Code
2kai
- 101
- 1