All Estonian legal entities need to submit Annual Reports through the public e-accounting system during 6-months’ period after the end of the financial year. Usually the deadline is June 30. The Annual Report must be prepared according to Estonian Generally Accepted Accounting Principles (Est. GAAP) or IFRS. Annual Report (including main reports and annexes) needs to be compiled and submitted in the e-accounting system http://www.rik.ee/en/company-registration-portal.
Detailed instructions on how to prepare and submit annual reports in the e-accounting system can be found here: Link