Legislation states that only business-related expenses can be included in the company’s reporting. Non-related expenses are treated as non-purpose based on the Estonian Accounting legislation and are taxed with an additional preferential tax.

They must include:

• Date of issue
• Receipt number
• Description of goods or services purchased
• Numerical data (amount, price of unit, total sum)
• Name of the seller
• Address of the seller
• Seller’s company registration number
• Seller’s VAT number (in case the seller has it)

They can be transmitted to us through various communication channels, preferably through various applications that automatically add them to the accounting software.