How to invoice in Estonia
An Estonian VAT invoice must show a sequential invoice number, the issue date, and both parties' names, addresses and registry/VAT numbers, plus a description of the goods or services, the net amount, the VAT rate and amount, and the total payable. VAT-registered sellers must display their KMKR number and apply the 24% standard rate (or the relevant reduced or zero rate). Invoices and accounting records must be kept for 7 years.
| Estonia at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard VAT | 24% |
| Tax ID | KMKR number (VAT ID) |
| Paper size | A4 |
| Typical terms | Net 15 |
| E-invoicing | Announced |
Tax ID format: 'EE' followed by 9 digits, e.g. EE101234567 (the KMKR / VAT registration number). Companies also carry an 8-digit registry code, e.g. 12345678..
What Estonian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and KMKR number (VAT ID)
- The client's name and address (and their KMKR number (VAT ID) for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Registry code (registrikood)
- Seller's IBAN for bank transfer
- Payment reference number (viitenumber)
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Estonian VAT notes such as:
- VAT charged at the standard Estonian rate of 24%.
- Intra-Community supply - exempt under Article 138 of the EU VAT Directive; the customer accounts for VAT (0%).
- Reverse charge - VAT to be accounted for by the recipient under Article 196 of the EU VAT Directive.
E-invoicing in Estonia
B2G e-invoicing has been mandatory for suppliers to Estonian public bodies since 1 July 2019. Since 1 July 2025, any business registered as an e-invoice recipient in the commercial register can require its suppliers to issue structured e-invoices (a 'buyer's choice' regime under the Accounting Act). The Ministry of Finance is drafting amendments to make e-invoicing mandatory for all VAT-registered B2B transactions, expected to take effect around 2027, though the exact date is still to be confirmed.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Estonian Tax and Customs Board (Maksu- ja Tolliamet, EMTA) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Estonia
Estonian B2B invoices commonly use 7 to 14-day payment terms. The EU Late Payment Directive sets a 30-day default and a 60-day cap for business transactions unless a different term is expressly agreed.
Questions about invoicing in Estonia
The standard VAT (kaibemaks) rate has been 24% since 1 July 2025, and this increase is permanent. Reduced rates of 13% (accommodation) and 9% (books, press, medicines) apply, along with a 0% rate for supplies such as intra-Community and export sales.
VAT registration becomes compulsory once taxable turnover passes 40,000 euros in a calendar year. Registered businesses must show their KMKR number (EE followed by 9 digits) on every invoice; below the threshold you can invoice without charging VAT.
E-invoicing to public bodies (B2G) has been mandatory since 1 July 2019. Since 1 July 2025 any business registered as an e-invoice recipient can require suppliers to send structured e-invoices, and a general B2B mandate is expected around 2027 (date to be confirmed).
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EUR and 24% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for Estonia