Foreigners can enter the portal with an ID card / mobile ID or e-resident card. If a foreign member of the management board has a date of birth in the data of the commercial register (on the registry card), they cannot define a person for entering data or a sworn auditor. The person who enters data has no right to assign an auditor either.
Foreign residents can apply for digital identification called e-residency. With that they will get smart card with Estonian Identification number, so they would be able to use Estonian e-services like e-Business Register Portal. More information about applying for e-Residency: https://e-resident.gov.ee/ If they already have an existing company where they are in the management board with a date of birth or foreign id-code, they must add their Estonian (e-residency) personal identification code to the register. Information about that is available here: http://abiinfo.rik.ee/eresidency
If none of the members have e-residency or other digital identification possibilities enabled by e-Business Register, the member of the management can either compile the report themselves or ask the accountant to compile and submit it on their behalf. In order to submit the report, you must enter the portal and first select “Submission of annual reports” and then “Add new report” from the menu. The name of the company will not be displayed in the company window, but if you click on “View here”, you can find the company by its register code or name. In this way both the accountant and the member of the management board who has been registered in the Register by their date of birth can find the company.
After you have found your company, click on “Submit the report” after the company name. You cannot proceed with submitting the report in this view, if at least one member of the management board has been registered on the registry-card of the business register by their personal identification code.
You can now enter the reporting data in the set forms and create the final report file. When the report is completed, you can print it and forward it to the members of the management for signing. When the report has been signed, you can scan it and add it to the environment in PDF format and then submit it to the Register
In case the report needs to be audited, the signed sworn auditor’s report should be attached to the report signed in a printed format and all pages should be scanned into one PDF document. After that you can re-submit the scanned and signed PDF report with the signed sworn auditor’s report to the system.
If the report is submitted this way, e.g. a accountant submits the report on behalf of the member of the management board who is a foreign resident, the members of the management board cannot sign the report digitally.
NB! For information on how to prepare an informative report in English, see Chapter 6.4.