Accounting in Estonia

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Accounting is an important part of the day-to-day activities of all persons charged with accounting Estonia, and its purpose is to maintain daily records and to obtain an objective view of their economic performance and financial condition at all times.

According to our Accounting Act, the person obliged to keep accounting records is the Republic of Estonia, as a public legal entity, a local government unit, every private or public legal entity registered in Estonia, a natural person entrepreneur and a registered A branch of a foreign company in Estonia.

The accounting records of each person required to maintain accounting records must comply with government-established standards for the results to be comparable and understandable.

According to the Accounting Act, the person obliged to keep accounting can choose whether to prepare their reports in accordance with the International Financial Reporting Standards adopted by the European Commission or the rules of the Estonian Financial Reporting Standard), which are based on internationally recognized accounting and compilation principles. Reporting. The basic requirements of the Estonian General Accounting Regulations are set out in the Accounting Act and are supplemented by the instructions of the Estonian Accounting Office.

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