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That have to appear on every sales invoice so that it qualifies as a valid source document (raamatupidamisalusdokument) for accounting and tax purposes. The key acts are: Accounting Act (Raamatupidamise seadus) § 7 Value‑Added Tax Act (KMS) § 37(7) Tip: Electronic invoices (e‑invoices) are fully acceptable if integrity and authenticity are guaranteed. Invoices may be issued in Estonian or English. Documents in any other language must be accompanied by a sworn translation into Estonian or English to be accepted by auditors or the Tax and Customs Board (MTA). Under both the Accounting Act and the Income Tax Act, an expense is deductible only if it is business‑related and substantiated. project or client name; employee name & business trip dates; licence‑plate number of the company car, etc. Lacking or incomplete documentation may lead to the expense being treated as a non‑business cost, subject to fringe‑benefit or dividend tax. Are all mandatory fields present and legible? Do the figures add up correctly (net, VAT, total)? Is the business purpose documented (if not obvious)? Is the invoice in Estonian or English (or accompanied by a sworn translation)? Is the invoice reviewed & approved according to your internal controls? If the source document is missing compulsory data, you may: ask the supplier to re‑issue or correct the invoice; or annotate missing contextual info yourself (date, project, car number, etc.), provided the core data required by law are already present. However, you cannot deduct input VAT or recognise the cost as tax‑deductible while key requisites are missing. This guide is for general information only and does not constitute legal advice. For complex situations consult a professional accountant or tax adviser.
Estonian legislation lays down a minimum set of compulsory details.
1. Mandatory invoice details
#
Required information
Legal basis
Notes
1
Title – e.g. Invoice, Credit Invoice
Accounting Act §7(3)
Must clearly indicate the nature of the document.
2
Unique invoice number
Accounting Act §7(3)
Sequential and gap‑free numbering system.
3
Date of issue
Accounting Act §7(2)
‘Time of occurrence’ of the transaction.
4
Supplier (seller) details
Accounting Act §7(3) & VAT Act §37(7)
Legal name, registry code, address, VAT‑ID (if registered).
5
Customer (buyer) details
Accounting Act §7(3) & VAT Act §37(7)
Legal name, address, VAT‑ID (if applicable).
6
Description of goods/services
Accounting Act §7(2)
Should be sufficiently specific.
7
Quantity & unit price
Accounting Act §7(2)
For services describe scope or period.
8
Net amount (per line and total)
Accounting Act §7(2)
9
VAT rate(s) and VAT amount(s)
VAT Act §37(7)
Zero‑rated or exempt must be marked as such.
10
Total amount payable
Accounting Act §7(2)
In euros unless another currency is justified.
11
Payment due date / terms
Best practice
Not mandatory but highly recommended.
12
Time of supply (if different from issue date)
VAT Act §11
Required when delivery date differs.
2. Language of source documents
3. Proving the business purpose
If the invoice alone does not make the business purpose evident (e.g. taxi, parking, travel tickets), add explanatory information such as:
4. Special cases & simplified invoices
Scenario
Can input VAT be deducted?
Conditions
Cash‑register receipt (kviitung)
No
A receipt alone is not a valid VAT invoice.
Simplified invoice ≤ 160 € (incl. VAT)
Yes
Must still show: issue date, supplier’s data + VAT‑ID, goods/services description, VAT rate & amount, total. Recipient may write their own name & VAT‑ID on the invoice.
Passenger transport, parking machine, unmanned fuel pump, etc.
Yes (limited)
Recipient must add their name & VAT‑ID; must prove business use.
5. Checklist before posting an invoice
Non‑compliant invoices
Category:
Accounting
3
0
Estonian 
English