All Estonian companies have to present electronically their year 2009 annual report to Commercial Register using web page https://ettevotjaportaal.rik.ee/.  Access is allowed with Estonian ID-card, Mobile-ID or through Estonian Internet banks. The annual report will be presented by fulfilling given forms in the portal. Representative of the company, member of the board, has the opportunity to authorize accountant to enter the necessary data.

To use this opportunity, Commercial Register has to know the representative's local identification code.

Member of the board can authorize only someone, who has Estonian identification code, to enter the data. Besides entering data, authorized person can present the signed annual report to Commercial Register. Representative can also give the rights to their Auditor, so an auditor can follow the making of the report, during the process or after signing.


After annual report is ready all signatory persons must sign it. Signatures can be given digitally or on paper. Digital signature must be used in case if all signatory persons have ID-cards, the rights to use digital signature and Commercial Register has their identification code. In case if one signatory person doesn't have an opportunity to give digital signature, the report must be printed out from the portal, signed on the paper and then it must be uploaded into the portal as PDF-file.


After signing also the Auditor will include his/her opinion. If the report is signed digitally, the auditor will include opinion through the portal, if it is signed on the paper and uploaded as PDF file it might already include auditor's opinion, but Auditor can also include his/her opinion through the portal. 


After the report is signed and auditor's opinion is included, companies can make profit distribution proposal or loss coverage proposal and then the report is ready to be submitted to the Commercial Register.