Bring your Estonian company’s accounts up to date.
Missing bookkeeping, unfinished accounts or overdue annual reports? LKS Consult reviews the records you have, identifies the gaps and prepares a scoped plan to bring your OÜ’s accounting forward.
Start with the outstanding periods and available documents. We confirm the work, priorities and estimated fees after an initial review.
Start with a clear picture of the backlog.
An incomplete set of accounts can contain several different problems: missing invoices, unreconciled bank transactions, opening balances that do not match, or reports that were prepared but never submitted. We distinguish these issues before estimating the work. Share any notice from the Business Register or tax authority at the outset.
When to speak to us
- Several months or years of transactions still need to be recorded.
- A previous accounting arrangement ended with work unfinished.
- Your company needs outstanding reports prepared from available records.
Catch-up bookkeeping and reporting support
Review the missing periods
We identify the last reliable accounting period and compare the available records with the work outstanding. The review determines the order of preparation and any immediate document requests.
Reconstruct the transaction history
We organise available invoices, receipts, bank statements and payment-platform exports. Missing source documents and unexplained transactions are flagged for clarification.
Reconcile and prepare accounts
Balances are checked against the available supporting records. Corrections, VAT matters and payroll issues are addressed according to the scope agreed for your company.
Prepare outstanding annual reports
Once the underlying accounts are ready, we can prepare the agreed annual reports and coordinate the approvals and submission steps. An incomplete ledger needs attention before the report can be finalised.
A practical route through the outstanding work
Your proposal sets out the work to be completed, the information needed and the responsibilities of the people involved.
1. Identify urgent matters
Send company details, the periods outstanding and any official notice with its deadline. Tell us whether the company is trading, dormant or planning to close.
2. Collect the available records
We agree the document list and delivery method. This may include obtaining replacement invoices, historic bank exports and records from a previous accountant.
3. Agree the reconstruction plan
The proposal identifies the periods, assumptions and work included. We confirm how missing information affects the estimate and timetable.
4. Complete the agreed reports
We work through the accounts and agreed filings, record any unresolved matters and explain what remains for you to approve or provide.
LKS Consult, Pärnu mnt 105, Tallinn. Discuss the documents and next steps directly with our team.
Send what you have. Identify what is missing.
A useful first file covers the entire outstanding period. Bank statements are important, but invoices and contracts may still be needed to explain individual transactions.
- Company name, registry code and financial year-end
- Last completed annual report and available accounting exports
- Bank, card and payment-platform statements
- Sales invoices, purchase invoices, receipts and contracts
- Payroll records and tax declarations, where relevant
- Official notices and details of any missing documents
EMTA’s record-keeping guidance describes the role of source documents. We assess the evidence for each transaction instead of treating a bank entry as a complete explanation.
The estimate follows the records and periods involved.
We assess how much bookkeeping is missing, the quality of the records and the corrections or reports required. Reconstruction, annual reporting and ongoing monthly bookkeeping are separate work items. The proposal explains the charging basis and any information still needed to confirm the estimate.
Authority charges, taxes, interest or penalties are separate from our service fees. Preparing overdue work does not itself cancel an existing notice or penalty.
Frequently asked questions
Can you prepare accounts for previous years?
We can assess historical periods and quote for the bookkeeping and reports needed. Feasibility and timing depend on the records, opening balances and any unresolved company matters.
Does a dormant Estonian company still need an annual report?
RIK states that an annual report must be submitted even when there was no economic activity. We review the company’s actual transactions and balances before determining the report needed.
When is an Estonian annual report due?
The general deadline is six months after the financial year ends. For a company whose financial year ends on 31 December, that normally means 30 June. Your company’s reporting period should be checked first.
What if I received a warning from the Business Register?
Send the complete notice promptly, including its date and required action. We review the accounting work it concerns. A deletion notice, dispute or insolvency issue may also require separate legal assistance.
Can you also take over monthly bookkeeping?
Yes, ongoing bookkeeping can be proposed after the historic position is assessed. We agree where the catch-up work ends and the regular reporting cycle begins.
Related support for your Estonian company
Official reference: RIK annual reporting guidance, EMTA guidance on accounting records. Information checked on 22 October 2026.
Show us the outstanding periods.
Send your company name, the last completed financial year and a summary of the documents available. Include any official deadline. We will confirm what is needed for a catch-up bookkeeping proposal.
Prefer to call? +372 677 5456 · WhatsApp · Связаться с LKS Consult
