If your accountant prepares the volitatud isikud (authorized persons), such as accountants. and the board signs it, you should set up permissions in annual reporte‑Äriregister early. Otherwise the classic scenario happens: everything is ready in June, but “no access”, “can’t see the draft”, “can’t click Esita”. RIK explicitly states that the portal can be used not only by entrepreneurs but also by
Do a “test run” in February: create a draft, grant the accountant access, open the PDF preview, and verify that the signer can actually submit. This catches almost all access issues early.
Below is a practical role setup so your accountant can prepare the annual report calmly, while final control and filing remain with the board.
In practice, before filing, verify the requirements in EMTA access rights in e-services and Commercial Code (ÄS).
Roles in the process: who does what
A practical model (fits ~90% of OÜs):
- Accountant (sisestaja): enters data, adds lisad, attaches documents, prepares the PDF preview.
- Board member (juhatuse liige): performs final review and signs/files (or confirms) the report.
- Auditor (if required): uploads and confirms the audit report in the system.
Separating “data entry” from “filing” helps you keep control and reduces errors.
How to set up the workflow without endless back-and-forth
- Before starting, agree on who is responsible for source data (bank statements, contracts, loans).
- Assign the accountant as sisestaja / authorized person so they can access the report in the portal.
- Set a “draft ready” date (usually March–May) and a “signing/filing” date.
- The board reviews the report using a checklist and only then signs/files.
Board checklist (5 minutes that saves problems)
- The majandusaasta period is correct.
- The company category is selected correctly (micro/small/etc.).
- The balance sheet and P&L look reasonable (no “strange” lines).
- Lisad exists for loans/fixed assets/material payables.
- Required attachments are included (audit report, shareholder decision, etc.).
- The PDF preview is readable and figures didn’t “shift”.
Access security: what the owner should do
- grant access to a specific person, not a shared account;
- keep a backup: have a second person who can sign (if the business is larger than micro);
- confirm deadlines in writing (email/chat): who does what and when.
Common mistakes
- The accountant filled everything in, but the board rarely logs into e‑Äriregister → signing gets delayed.
- No backup signer → the person is on vacation and the deadline burns.
- “Sensitive” transactions (loans/owner expenses) aren’t agreed in advance → last-minute rework.
See also on blog.accres.eu
- RIK: annual report in e‑Äriregister
- RIK Abiinfo: how to submit an annual report (guide)
- RIK Abiinfo: filing the report to the register
How we can help
If you want to close this quickly and avoid refiling: we can verify the numbers, prepare and submit the report in e‑Äriregister, advise on documentation and take it all the way to filing. Contact us.
What RIK says about who can file (important nuance)
RIK Abiinfo states that the report can be filed by a board member or by a sisestaja who has filing rights (esitamise õigus). This is convenient if the accountant files the report, but the board should still control the final version and confirm that the report is correct.
A common working practice:
- the accountant receives filing rights,
- but the board approves the final PDF in advance and, if needed, signs the shareholder decision.
This saves time without losing control.
File “now” or “later”: when to choose which
RIK describes two modes:
- Esita aruanne registrile kohe — the report is published immediately and becomes visible in the register.
- Jääb esitamise ootele — the report stays “pending submission”, useful if you want to sync publication with internal approval or a meeting date.
Recommendation:
- if everything is approved and checked, file right away;
- if you’re waiting for a shareholder decision or a document, use “pending”, but set a hard internal deadline so it doesn’t get forgotten.
A mini approval process between accountant and board
- The accountant prepares a draft plus a list of questions (loans, sensitive expenses, equity).
- The board answers and confirms the approach.
- The accountant finalizes and generates the PDF preview.
- The board checks the report and gives “OK”.
- Filing and saving proof of submission/publication.
This usually takes 2–3 iterations and is much faster than “last‑day fixes”.
Practical technique: a February “test run”
Do a simple test:
- create a draft report,
- ensure the accountant can see it,
- ensure the board can open the PDF preview and can sign/file.
This catches 90% of access issues early.
What to keep internally
Even if only the report goes to the register, keep:
- category calculations (assets/revenue/headcount),
- bank and loan reconciliations,
- shareholder decisions (if any),
- a list of adjustments and what was checked.
This saves time when banks ask questions, auditors request support, or you need to amend a report.
The point of good role setup is not bureaucracy—it’s speed: the accountant enters data, the board controls and signs, and the report is filed without panic or penalty risk. If you run several companies, doing this setup once pays off immediately: filing becomes a repeatable checklist-driven process. We can help you set it up properly.
FAQ
Can an accountant file the report without the board logging into the portal?
Technically yes, if the accountant has filing rights. But the board remains responsible for the annual report—at minimum, the final PDF should be reviewed and approved before submission.
Do we need a power of attorney?
Most of the time it’s enough to grant rights in e‑Äriregister. But with a complex setup (multiple board members, non-residents, audit/review), it’s best to test in advance who can see the draft and who can actually file. Related topic: crypto transactions in company accounting.