Responsible persons for submitting the annual report of the Estonian company
The responsibility for submitting the annual report of the company typically falls on the company's management.
The management board is responsible for preparing and approving the annual report. They gather financial data, draft the financial statements, and ensure compliance with legal requirements.
After the management board prepares the report, it must be presented to the shareholders for approval.
The submission itself can be carried out by authorized representatives of the company, such as accountants, but the ultimate responsibility lies with the management board.
It’s important for the company to ensure that the report is submitted to the Business Register within the required timeframe to avoid penalties.