Invoicing in Estonia
In Estonia, it is required to issue an invoice on all transfer of goods or services within seven (7) days from the date of dispatch. The responsibility of issuing an invoice doesn’t apply to VAT-exempt supplies of the business. A VAT invoice is necessary since it is one of the requirements in claiming input tax under the EU refund schemes.
Learn more about invoice requirements in Estonia in our comprehensive guide.
Invoicing Information
As per Estonian VAT regulations, a taxable person must provide an invoice for the transfer of goods or provision of services within seven calendar days from the date when the goods are dispatched or made available to the purchaser of the services. In case the taxable person cannot issue the invoice within the given timeframe, they must make sure that the invoice is issued within the deadline by a person acting on their behalf or by the acquirer of the goods or the recipient of the services.
Section 37 of the VAT Act specifies the mandatory data that an invoice must contain the following:
Full VAT invoice
- Date of issuance.
- Sequential number.
- Name, address, and VAT number of the supplier.
- Name and address of the customer.
- VAT number of the customer, if applicable.
- Name or description of the goods or services provided.
- Quantity of the goods or extent of the services provided.
- Date of dispatch or provision of the goods or services, or an earlier date of full or partial payment, if it can be determined and differs from the date of issuance.
- Price of the goods or services excluding VAT, and any discounts if not already included in the price.
- Taxable amount, itemized by different VAT rates, or the amount of tax-exempt supply.
- Amount of VAT payable in euros.
- Indication of whether the transaction was subject to the reverse charge mechanism, for cross-border or domestic transactions.
- References to appropriate clauses of the VAT Act, EU VAT Directive, or other relevant documents, in certain cases.
- In the case of intermediaries issuing invoices in transactions subject to the triangular transaction simplification scheme, a legend such as “Triangulation Transaction – Article 141 EC Council Directive 2006/112/EC – Reverse Charge.” For more information on triangular transactions, please refer to the relevant section.
Selling in Estonia?
Simplified VAT invoice
- Date of issue.
- Taxable person’s name and VAT registration number.
- Type of goods or services supplied.
- Taxable amount.
- VAT payable.
Simplified invoices are allowed provided that the amount indicated in the invoice is EUR 160 or less exclusive of VAT.
Estonian VAT Act provides that electronic invoicing is voluntary in Estonia. However, it will be mandatory for B2G transactions.
EU regulations give EU countries the liberty to make national decisions. The EU Commission publishes the correct provisions implemented by each EU country on their website.
Last Updated: 01/11/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
