If your company issues B2B invoices, two different layers of requirements apply. All apply Accounting Act The minimum of the original document: the time of the transaction, a description of the economic content and the figures, which are quantity, price and amount. If the seller is subject to VAT, an additional § 37 of the Value Added Tax Act ten mandatory fields, including the buyer's VAT number or VAT registration number for cross-border transactions and VAT in euros. Estonian law does not prescribe a single mandatory invoice format, because it is the content that counts, not the design or signature.
Where to start: the type of transaction or the invoice basis?
Before checking the fields, answer three questions: whether the seller is subject to VAT, whether the buyer is a company or a private individual, and whether the transaction is within or beyond the borders of Estonia. If the seller is not subject to VAT, it is enough Accounting Act If the seller is subject to VAT, a stricter list of VAT requirements is added, and additional notes are required for cross-border transactions.
What is the minimum for every B2B invoice: time, content, amount and parties?
Regardless of seller status, every B2B invoice must According to § 7 of the Accounting Act must contain at least four things: the time of the transaction, a clear description of the economic content, numerical indicators (quantity, price, amount) and, if the buyer is an accounting entity, state accounting entity or foreign legal entity, the invoice number and data identifying the parties.
There is no mandatory invoice format. A signature is not required even in the case of self-billing, i.e. an invoice issued by the buyer. The seller may accept the invoice without a signature, as Tax and Customs Board explains.
What ten fields are added to a VAT invoice?
If the seller is subject to VAT, an additional Section 37(7) of the Value Added Tax Act ten out:
- Invoice serial number and date of issue
- Seller's name, address, VAT number
- Buyer's name and address
- Buyer's VAT number, if the buyer incurs a tax liability
- Name or description of the goods or services
- Quantity of goods or volume of service
- Date of delivery, service or prepayment, if different from the invoice date
- Net price and discount if not included in the price
- Taxable amount by VAT rate and applicable rate
- VAT payable in euros
Points 4 and 7 only apply if the condition is met. They are often left unchecked even if they should be there.
When should an additional tax provision or note be added to an invoice?
Four situations require a reference in addition to the usual fields:
- EU 0% sales of goods. When selling goods to a VAT payer in another Member State, state the buyer's valid VAT number in that country on the invoice. Only a valid number gives the right to treat the sale as zero-rated intra-Community. If the number is not stated, the turnover must be declare and tax as domestic turnover.
- Tax-free turnover requires a reference to the VAT Directive or other clear and unambiguous indication.
- EU B2B service, for example, if an Estonian company provides a service to a customer with a Latvian VAT number, the buyer will require the VAT number on the invoice.
- Reverse charge, where the tax liability is transferred to the buyer, requires a direct indication of "reverse charge".
Check the validity of the buyer's VAT number from the database before sending the invoice. This is the only way to be sure that the 0%-line turnover is valid.
When can a simplified invoice be issued and what is the deadline for issuing the invoice?
A simplified invoice, up to 160 euros excluding VAT, may only be issued for passenger transport services and as a receipt for a parking meter, automatic gas station payment terminal or similar device. A store receipt, even from a self-service checkout, is not acceptable. The store always has the option of issuing a proper standard invoice.
General rule: issue an invoice within seven calendar days from the dispatch of the goods, making them available or the provision of the service. In the case of advance payment, seven days shall be counted from the receipt of the payment. In the case of intra-Community sales of goods and certain cross-border services, the invoice may be issued by the 15th day of the month following the month of the transaction.
If an invoice that has already been sent needs to be corrected, do not overwrite it. According to Section 37(4) of the VAT Act, a document that changes the original invoice and refers to it is also considered an invoice, this is how a credit note works. Issue a new document that refers to the original invoice number.
What is the difference between a PDF invoice and an e-invoice, and how long do invoices need to be kept?
A PDF invoice and an e-invoice are not the same. A PDF is an image file, an e-invoice is a machine-readable file. Section 7¹ (7) of the Accounting Act According to the European standard for electronic invoicing, an e-invoice is presumed to be properly formatted if it complies with the European standard for electronic invoicing EN 16931-1. From From July 1, 2025 An accounting entity listed in the commercial register as the recipient of an e-invoice may request an e-invoice from the seller, and an e-invoice that complies with the EN 16931-1 standard is automatically considered compliant.
This does not mean a general e-invoice obligation for B2B invoices within Estonia in 2026. ViDA package The cross-border digital reporting requirement applies to B2B transactions from July 1, 2030.
Before sending, check in 60 seconds: invoice number and date, buyer name and VAT number, delivery date if different from invoice date, VAT in euros and correct tax reference or mark. Store sent and received invoices seven years from the end of the financial year in which the transaction was recorded on the basis of the original document.
FAQ
What are the minimum requirements for every B2B invoice in Estonia in 2026?
Every B2B invoice must include at least the time of the transaction, a description of the economic content, and figures (quantity, price, amount). If the buyer is an accounting entity, the invoice number and details of the parties are added. No mandatory invoice form or signature is required.
When must the buyer's VAT number be indicated on the invoice?
The buyer's VAT number must be provided whenever the buyer incurs a tax liability - for example, in cross-border EU transactions. Without a valid VAT number, 0% cannot apply VAT.
What is the 160 euro rule and when can a simplified invoice be issued?
Simplified invoices of up to 160 euros may only be issued for passenger transport, as a parking meter or automatic gas station receipt. This does not include a store cashier's receipt.
When does the e-invoice obligation come into effect in Estonian B2B?
The domestic B2B e-invoicing obligation has not yet entered into force in 2026. The cross-border digital reporting requirement of the ViDA package will come into force from 1 July 2030.