The so-called E-residents of Estonia have this opportunity. Citizens of other countries, after certain actions, can become electronic residents of the jurisdiction. As proof of this, they are given an E-resident’s digital ID-card, which can be used to open a company in Estonia via the Internet. Filing obligations start once the company exists: Annual report Lithuania requires a balance sheet, profit statement, cash flow statement, statement of capital movements and activity report, filed within five months of the financial year end.