Reporting for companies
- Submission of the annual report to the commercial register
- Reports submitted to the Estonian Tax and Customs Board
- Reports to the Health Insurance Fund
- Submission of data to Statistics Estonia
- Registration of employment
If your form of incorporation is a general partnership (“täisühing” in Estonian), limited partnership (“usaldusühing” in Estonian), private limited company (“osaühing” in Estonian), public limited company (“aktsiaselts” in Estonian” or commercial association (“tulundusühistu” in Estonian), each year you must regularly submit tax returns to the Estonian Tax and Customs Board, official entries to the Health Insurance Fund and in certain cases also reports to Statistics Estonia.
Private limited companies, public limited companies and commercial associations must submit audited annual reports to the commercial register. General partnerships and limited partnerships do not have to submit annual reports to the registry department, except in cases where a private limited company, public limited company, cooperative or commercial association are the general partner of a general partnership.
Annual reports are to be submitted to the Commercial Register electronically through the Company Registration Portal.
As a legal entity, your company is a taxable person. You have the obligation to handle tax reporting and file tax returns to the Estonian Tax and Customs Board, including the following returns filed on a regular basis:
- Income and social tax, contributions to mandatory funded pension and unemployment insurance premium tax return (Form TSD) which must be filed each month if a company has contracted employees or the company has made taxable distributions. A company registered as a VAT payer must file Form TSD each month even if the company has no contracted employees or the company made no taxable distributions. In the latter case, the company will submit a tax return that contains all zeros;
- Fringe benefits return (Form TSD Annex 4) if, for instance, you have provided a car to an employee to use for free or at a discounted price or you cover an employee’s expenses for recreation or entertainment, etc.;
- Disclosure of gifts, donations and entertainment expenses (Form TSD Annex 5) if you have covered the catering and accommodation expenses of business partners, for example, etc;
- Value added tax return if your company is registered as a VAT payer.
In addition, dividends and distributions from equity must be disclosed, as well as excise duties on goods and packaging, etc.
The deadlines for submitting the reports are available in the tax calendar on the website of the Estonian Tax and Customs Board.
Tax and Customs Board tax return forms (in estonian)
In case of incapacity for work, present a certificate of incapacity to the Health Insurance Fund.
Whether your enterprise/institution is required to submit any questionnaires can be checked on Statistics Estonia’s website under the menu item “Submit data – “Obligation to submit data”. The data can be submitted by using the electronic data submission environment eSTAT, where you log into using the ID-card or mobile-ID. If you do not have an ID-card or the option of using internet banking services, you can apply for the rights of a respondent with a password: fill in the corresponding application on Statistics Estonia’s website by clicking on the link “View other authentication options – Register as a user”.
As an employer, a branch must register its employees in the employment register.