Author: Anastasiia Hnatyshyna, Co-Founder of WoBorders
We regularly hear from owners of Estonian businesses who have received a letter from Statistics Estonia asking them to provide data through Statistiline aruanne – the Estonian statistical reporting system.
Owners of recently registered OÜs often have the most questions. A business may have existed for less than a year, carried out only several transactions, and later paused its activity for a period of time, but it can still receive a request from Statistics Estonia.
Statistics Estonia may send these requests to VAT-registered businesses as well as OÜs without a VAT number. VAT registration alone does not determine whether an entity must complete a Statistiline aruanne.
What is Statistiline aruanne in Estonia?
Statistics Estonia collects data from businesses to produce Estonia's official statistics. The information helps to analyze business turnover, employment, developments in individual industries and other economic indicators. Some of the collected figures are also used for statistical analysis at the European Union level.
Estonian public registers already contain a large amount of information about registered businesses. Statistics Estonia therefore uses questionnaires to obtain details that are either not available through those registers or are not detailed enough for a particular survey.
Statistiline aruanne should not be treated as the same document as the annual financial report – majandusaasta aruanne. These are separate reporting obligations. Completing a questionnaire for Statistics Estonia does not change the deadline or the requirement to file annual financial statements. Similarly, filing an annual report does not prevent an OÜ from receiving a separate data request from Statistics Estonia.
If the company is already operating and has regular transactions, these matters are usually handled as part of accounting support for a company in Estonia together with other ongoing reporting.
Do all Estonian businesses have to provide this information?
No. Statistics Estonia runs different surveys, and an OÜ may be selected depending on its area of activity, business size, number of employees, thresholds established for a particular survey, or the sampling method used.
As a result, two OÜs working in similar fields may receive different questionnaires from Statistics Estonia.
Newly incorporated businesses deserve separate attention here. We regularly work with clients whose OÜ has existed for less than a year. For example, an entity may have started operating at the end of 2025, carried out transactions only in the fourth quarter, and then had no turnover for some time in 2026. This does not prevent Statistics Estonia from selecting it for a survey.
The way the OÜ was incorporated does not directly affect this obligation either. Businesses that completed company registration in Estonia through e-Residency or a notaryare subject to the same rules for statistical data collection once registered.
When an OÜ has been selected for a relevant survey, the requested information must be provided within the specified deadline.
This obligation is directly established by § 28 of the Official Statistics Act.
What documents are needed for Statistiline aruanne?
There is no standard set of documents that applies to every request. The information needed depends on the questionnaire, the period covered, and the actual activity of the business.
For our accountants, a bank statement is usually one of the main documents used to prepare the figures. For example, if data is needed for the second quarter of 2026, the accountant may require a bank statement covering the period from the beginning of the year through the end of the second quarter.
If the OÜ signed agreements or carried out business transactions during that period, the accountant may also ask for the relevant contracts and supporting documents. Where the annual financial statements for the previous financial year have already been filed, they can also be used to verify and compare certain figures.
For an entity with no turnover, the amount of work is usually relatively small. If there have been more transactions, additional time may be needed to review bank statements, agreements, and financial information for the relevant period.
Even if the business did not actually carry out any activity, a request from Statistics Estonia should not simply be left unanswered. Depending on the questionnaire, the OÜ may need to indicate that there was no activity or use the option provided by Statistics Estonia to return the questionnaire without financial figures.
Can a penalty apply if the data is not provided?
Yes. Estonian law provides for consequences where requested statistical information is not supplied.
If an OÜ does not comply with a request from Statistics Estonia, a penalty payment of between €300 and €1,200, may be imposed after the relevant enforcement order has been issued. The payment can be imposed repeatedly, and paying it does not remove the original obligation to provide the requested information.
Based on our own experience, none of the businesses that WoBorders has assisted with Statistiline aruanne have so far been subject to these penalties. However, we do not consider this a reason to ignore a request. The law clearly provides for the possibility of a penalty, so we recommend responding within the required period or properly closing the request where the business had no activity during the period concerned.
How much does Statistiline aruanne cost to prepare in Estonia?
WoBorders prepares and files statistical reports for Estonian companies. You can use this service on its own or as part of your ongoing accounting.
If you've received a notice from Statistics Estonia, send it to us with your company's registration number. Our accountant will check the report and reporting period in the Statistics Estonia portal, then tell you which documents to provide.
The service usually costs €50–€100, depending on the type of report and the number of transactions and documents to review.
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Common questions about statistical reporting in Estonia
What is Statistiline aruanne?
Statistiline aruanne is a system through which Statistics Estonia collects information from Estonian businesses for the preparation of official statistics. It is separate from tax declarations and from the annual financial statements of an OÜ.
Do all businesses in Estonia have to complete Statistiline aruanne?
No. An OÜ is required to provide the requested information when it has been included in a relevant survey. Selection depends on the questionnaire and the criteria established for that particular survey.
Can an OÜ without VAT registration receive a request?
Yes. In our experience, Statistics Estonia sends such requests both to VAT-registered and non-VAT businesses. Having or not having a VAT number does not, by itself, determine whether a Statistiline aruanne must be completed.
What should an OÜ do if it had no business activity?
The request should still be addressed, not ignored. If there was no activity during the relevant period, this should be properly reflected in the information provided to Statistics Estonia according to the questionnaire received.
Can a penalty apply for not completing Statistiline aruanne?
Yes. If you do not provide the requested information after the relevant enforcement order has been issued, a penalty payment of between €300 and €1,200 may apply. The penalty can be imposed repeatedly and does not release the OÜ from its obligation to provide the requested data.
