Estonia invoicing rules: 24% VAT, public-sector e-invoices and timing

Standard VAT rate

The standard VAT rate in Estonia has been 24% since 1 July 2025, according to the Tax and Customs Board (EMTA). Check the rate for each product or service before you set defaults, because the rate depends on the supply.

Invoice timing

VAT-registered businesses must issue an invoice within seven calendar days of the supply. Use EMTA's VAT handbook for the required invoice content, and build your invoice data model from it.

Invoices to the public sector

Invoices sent to the Tax and Customs Board can only be submitted electronically. EMTA says this follows from amendments to the Accounting Act (raamatupidamisseadus), which made e-invoicing mandatory for the public sector. If your customers include public bodies, your integration must produce electronic invoices for them.

Business buyers

This article covers the public-sector rule and the VAT rules above. Before you choose a structured format for business buyers, confirm the current position in the Accounting Act and with a tax adviser.

What to build

• Make the rate a per-line value, not a single default, so rate changes such as the 2025 increase can be applied by date.
• Calculate the issue date and the seven-day window from the supply date.
• Route invoices to public-sector buyers through an electronic channel.
• Keep stored invoice data exportable so you can answer a buyer or authority request.

Next step

Review the developer documentation to see how rate and date fields are represented in the API.