Estonia VAT invoice requirements

Estonian VAT invoices conform to the EU VAT Directive and its VAT invoice requirements with regard to the layout and disclosures.

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Date of issuance and storage of Estonian invoices

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

Need help with your Estonian VAT compliance?

Researching Estonian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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