Estonian VAT invoices must be issued no later than seven days after the time of the taxable supply. If the goods or services are paid for in advance, the VAT invoice must be issued on the date of receipt of payment. Invoices must be stored for seven years. Estonia now permits the use of electronic invoices under certain conditions.
Estonian invoice requirements
Invoices must contain at least the following basic information:
Date of issuance
A unique, sequential number
VAT number of the supplier
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
Unit prices, if applicable
Details of any discounts given
A date of the supply if different from the invoice date
The net, taxable value of the supply
The VAT rate(s) applied, and the amount of VAT broken out by rate
The total amount of VAT charged
The gross, total amount of the invoice
The details of the fiscal representative, if applicable
