An can be perfectly prepared, but without someone who can sign it, you miss the deadline. For an OÜ this is critical: management is responsible for filing, and penalties can be imposed repeatedly. That’s why the signing scenario should be planned early—not “in June”.annual report
The most common reason for late filing is “signing at the last minute”. A backup signer and a pre-agreed signing/filing plan usually saves weeks of stress.
Below are practical signing and filing scenarios when a director has no e‑signature, plus a simple plan that helps you avoid missing the deadline.
In practice, before filing, verify the requirements in EMTA e-services and communication for non-residents and Commercial Code (ÄS).
Real-world signing scenarios
Option A: a board member has e‑identification
ID‑kaart / Smart‑ID / Mobiil‑ID is the simplest route:
- the accountant prepares the report in e‑Äriregister,
- the board reviews the PDF preview,
- the board signs/files.
Option B: the board has no e‑signature (common for non-residents)
Here it’s important not to look for “shortcuts”, but to build a legal and predictable scenario:
- decide in advance who will sign (a second board member with e‑ID, or a properly appointed representative under the system rules),
- prepare internal decisions/documents so you don’t depend on one person,
- test access and the process early.
RIK instructions mention that a report can be signed digitally or printed and signed on paper—but the exact path depends on your situation and how you organize submission through the portal.
How not to miss the deadline: a step-by-step “signature plan”
- In February, do a test login to e‑Äriregister (to confirm everything works).
- Appoint a backup signer (if the business is sensitive to deadlines).
- Agree whether the report will be filed as approved by shareholders or temporarily without approval (if time is tight).
- Agree on the final PDF date and the signing date.
- Confirm it in writing (email/chat)—it genuinely creates discipline.
“Approved / not approved”: how to use this safely
If the is not ready and the deadline is close, it can be rational to:shareholder decision
- file the report on time (to avoid penalties),
- then, after approval, file a corrected version / amendment (kordusaruanne) if required by the procedure.
Use this carefully: document what changes and avoid inconsistencies in numbers.
Common mistakes
- No backup signer → vacation/illness = late filing.
- Signing “on the last day” → technical issues/access errors = risk.
- The accountant doesn’t get a final “OK” from the board → draft gets stuck.
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
- Juristaitab.ee: what happens if you don’t file an annual report
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.
Practical checklist: “ready to sign”
- The signer’s Smart‑ID/Mobiil‑ID/ID‑kaart works (not expired; PIN is known).
- The signer has already logged into e‑Äriregister this year (not for the first time on deadline day).
- The signer can see the draft and the PDF preview.
- The accountant has data-entry rights; the signer has filing rights.
- The shareholder decision is ready (if you file an approved report).
- You have a backup scenario (second signer / another date / “pending submission”).
A mini timeline that actually works
- January: year-end close and document collection.
- February: test login and test signing (draft).
- March–April: prepare the report and lisad.
- May: final PDF, questions/fixes.
- June: sign and file without stress.
What to remember about the procedure
RIK emphasizes that since 2010, reports are filed through the electronic environment where you can:
- prepare forms and lisad,
- attach documents,
- sign digitally or print and sign on paper (depending on the process),
- and for the auditor: confirm the audit report electronically.
In business terms: you solve this with process—not last-day heroics.
Non-resident cases (most common)
The director lives abroad but has Smart‑ID
The key is to check early: Smart‑ID must be active, the device must be available, and the PIN codes must be known. Do a test signing in February.
The director has no e‑identification
The goal is to ensure a legally valid person who can file:
- a second board member with e‑identification (the simplest option);
- an authorized person in the system with filing rights (if applicable to your structure);
- a notary route when there is no other option (more expensive, but predictable).
Multiple board members
Decide in advance: who signs and who is the backup. Don’t leave it “a bit for everyone”, otherwise no one will sign when it matters.
Common reasons for “we couldn’t file”
- ID‑card/certificates expired;
- PIN codes forgotten;
- no filing rights (only data entry rights);
- the report is “pending”, but no one clicked the final submit;
- the board can’t see the draft (roles not assigned).
Documents to keep handy
- shareholder decision/minutes (if the report is approved);
- category calculation and key metrics;
- reconciliations of loans and bank balances;
- the final PDF preview of the report.
This isn’t “extra bureaucracy”—it’s insurance against disputes, refiling, and bank questions.
FAQ
Can we sign the report with just a scanned signature?
Usually no. Annual reports are filed via e‑Äriregister and tied to electronic identification and roles in the system. A scanned signature does not replace the filing procedure.
What is better: file on time without approval or wait for approval and be late?
Being late is almost always worse. If the deadline is tight, it’s usually better to organize the process so you file on time and then complete the formalities correctly (the exact approach depends on your situation and reporting requirements). See also: e-Äriregister access.