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Nordic-Baltic tax outlook 2025-2026: key tax trends

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Audit

Do you need an audit or review? Check the thresholds!

Is your company required to undergo an audit or review? Find out which thresholds apply in Estonia, Latvia and Lithuania, how audits differ from reviews, and when an audit is mandatory regardless of company size.

Katrin Piip
Mart Nõmper
| 6 min read | 13 Nov 2026
Audit

New EAS 10 changes revenue recognition for product returns

The new EAS 10 introduces changes to revenue recognition for goods sold with a right of return from 2027. Companies must estimate expected returns, recognise refund liabilities and document management estimates.

3 min read | 12 Nov 2026
Tax

Watch the Nordic-Baltic tax outlook 2025–2026 webinar

Tax experts from seven countries discuss key Nordic-Baltic tax developments, enforcement trends and legislative changes. Watch the webinar recording.

Less than a minute | 12 Nov 2026
Accounting

We have a subsidiary – do we need to consolidate?

Having a subsidiary does not always mean that consolidated financial statements are required. We explain when consolidation is mandatory in Estonia, how to assess the size of a group and which statutory exemptions may apply.

9 min read | 03 Nov 2026
Audit

Does your auditor use AI securely?

Artificial intelligence (AI) is no longer a technology of the future in auditing. It has become an everyday tool. AI already helps auditors process data faster, analyse large volumes of documents and identify potential discrepancies. For clients, however, it is just as important to understand how AI is used and how their data is protected.

3 min read | 19 Oct 2026
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Our news

03 Nov 2026

Grant Thornton Baltic joins the Estonian Private Equity and Venture Capital Association

Grant Thornton Baltic has joined the Estonian Private Equity and Venture Capital Association (EstVCA) to strengthen ties with the investment community, share its advisory expertise and support the development of the Baltic investment environment.

06 Oct 2026

Doing good does good

Grant Thornton Baltic has a long-standing tradition of contributing to causes that matter to society. And what could matter more than health? That is why, this year, we are continuing to support the Hille Tänavsuu Cancer Treatment Foundation the Gift of Life and Peaasi, an NGO dedicated to promoting mental health.

30 Sep 2026

Tired of routine? How to find variety in your accounting career?

Accounting doesn’t have to be routine. Discover how diverse clients, projects and systems can bring variety and new opportunities for professional growth.

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