Estonia VAT invoice requirements
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?
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Latest Estonian news
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The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
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December 28, 2018
Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...
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