VAT invoicing rules in Estonia: rates, registration and invoice content

VAT rates in Estonia

Estonia applies four VAT rates:

• 24% is the standard rate. It has applied since 1 July 2025.
• 13% applies to accommodation and to accommodation with breakfast. It has applied since 1 January 2025, replacing the 9% rate for accommodation. Other services sold with accommodation, except breakfast, do not qualify.
• 9% applies to printed and electronic books and educational literature, to medicines and health-related goods listed by the regulation, and to press publications.
• 0% applies to certain supplies.

Registration threshold

You must register for VAT when your taxable turnover from the start of the calendar year exceeds EUR 40,000. The threshold is measured year to date. Intra-EU acquisitions of goods have a separate threshold of EUR 10,000, also measured from the start of the year.

What a VAT invoice must show

An Estonian VAT invoice must include these ten elements:

1. The invoice serial number and issue date.
2. The supplier's name, address, and VAT registration number.
3. The buyer's name and address.
4. The buyer's VAT registration number, if the buyer has tax liabilities on the acquisition of goods or the receipt of services.
5. The name or description of the goods or services.
6. The quantity of goods or the extent of services.
7. The dispatch or supply date, or the payment date, if it can be determined and differs from the issue date.
8. The price excluding VAT, and any discounts not already included in the price.
9. The taxable amount broken down by rate, or the amount of an exempt supply.
10. The VAT amount payable, in euros.

For intra-Community supplies of goods, the buyer's VAT number from the other Member State must appear on the invoice. Without it, the supply cannot be zero-rated.

When to issue an invoice

Issue the invoice within seven calendar days after the goods are dispatched or made available, or the services are provided. If you receive full or partial payment before that date, the seven days run from the payment date. For some intra-Community supplies, the invoice may be issued by the 15th day of the following calendar month.

Credit notes and corrections

A credit invoice that amends an earlier invoice and references it counts as an invoice. It must meet the same content requirements as the original.

Record retention

Keep invoice copies for seven years from the date of issue or receipt. Electronic invoices must be kept electronically in their original form.

Next step

See the developer documentation for how to model these rules in your integration.