As of 1 January 2010 it is mandatory to submit annual reports electronically through the e-accounting system (Accounting Act section 14¹).
As of 1 January 2010 it is possible to prepare the main reports and the annexes in the accounting system, add additional annexes and documents, sign digitally or print out and sign on paper, and it is also possible for the auditor to prepare the auditor’s report and confirm it electronically.
The pre-given forms may be filled in by accounting entities whose accounting period started on 1 January 2009 or later. If the starting date of the period is earlier (e.g. 2008), you can prepare the report as before or submit it through the Company Registration Portal in .pdf format or submit it to the registration department in your area on paper.
Taxonomy and forms are available on XBRL Estonia webpage (available only in Estonian)