{"id":6361,"date":"2020-09-01T21:20:06","date_gmt":"2020-09-01T18:20:06","guid":{"rendered":"http:\/\/virtualofficeinestonia.com\/?post_type=ufaq&#038;p=6361"},"modified":"2025-08-05T12:22:02","modified_gmt":"2025-08-05T09:22:02","slug":"what-data-must-an-invoice-contain","status":"publish","type":"ufaq","link":"https:\/\/virtualofficeinestonia.com\/et\/ufaqs\/what-data-must-an-invoice-contain\/","title":{"rendered":"What data must an invoice contain?"},"content":{"rendered":"<style>div.ewd-ufaq-faq-title h5 { font-size: 12 !important; }div.ewd-ufaq-faq-post p { font-size: 12 !important; }div.ewd-ufaq-faq-categories, div.ewd-ufaq-faq-tags { font-size: 12 !important; }<\/style><div  class=\"ewd-ufaq-faq-list ewd-ufaq-page-type-load_more ewd-ufaq-category-tabs-\" id='ewd-ufaq-faq-list'>\n\n\t<input type='hidden' name='show_on_load' value='' id='ewd-ufaq-show-on-load' \/>\n<input type='hidden' name='include_category' value='' id='ewd-ufaq-include-category' \/>\n<input type='hidden' name='exclude_category' value='' id='ewd-ufaq-exclude-category' \/>\n<input type='hidden' name='orderby' value='title' id='ewd-ufaq-orderby' \/>\n<input type='hidden' name='order' value='desc' id='ewd-ufaq-order' \/>\n<input type='hidden' name='post_count' value='-1' id='ewd-ufaq-post-count' \/>\n<input type='hidden' name='current_url' value='\/et\/wp-json\/wp\/v2\/ufaq\/6361' id='ewd-ufaq-current-url' \/>\n\t\n\t\n\t<div class='ewd-ufaq-faqs'>\n\n\t\t<div  class=\"ewd-ufaq-faq-div ewd-ufaq-faq-column-count-one ewd-ufaq-faq-responsive-columns- ewd-ufaq-faq-display-style-minimalist ewd-ufaq-can-be-toggled\" id='ewd-ufaq-post-6361-EuL2pqQRss' data-post_id='6361'>\n\n\t\t\n\t<div class='ewd-ufaq-faq-title ewd-ufaq-faq-toggle'>\n\t\n\t<a class='ewd-ufaq-post-margin'  href='#' role=\"button\">\n\n\t\t<div class='ewd-ufaq-post-margin-symbol ewd-ufaq-square'>\n\t\t\t<span >A<\/span>\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-faq-title-text'>\n\n\t\t\t<h5>\n\t\t\t\tWhat data must an invoice contain?\t\t\t<\/h5>\n\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-clear'><\/div>\n\n\t<\/a>\n\t\n<\/div>\n\t\n\t<div class='ewd-ufaq-faq-body' >\n\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-post-margin ewd-ufaq-faq-post'>\n\t<h4 data-start=\"0\" data-end=\"711\"><span style=\"color: #ff6600\">An invoice is a primary accounting document. <\/span><\/h4>\n<p data-start=\"0\" data-end=\"711\"><strong>The document must clearly identify the parties, the date, and the economic substance of the transaction<\/strong>, otherwis,e it is not accepted as a valid source document. E-invoices are fully acceptable as long as integrity and authenticity are guaranteed. Adding extras such as the payment reference or due-date is not compulsory, but it helps cash-flow management. <strong>Only a VAT-registered business may add VAT to its invoice.<\/strong><\/p>\n<ul data-start=\"713\" data-end=\"1023\">\n<li data-start=\"713\" data-end=\"752\">\n<p data-start=\"715\" data-end=\"752\">Document title (e.g. <strong data-start=\"736\" data-end=\"749\">\u201cInvoice\u201d<\/strong>)<\/p>\n<\/li>\n<li data-start=\"753\" data-end=\"796\">\n<p data-start=\"755\" data-end=\"796\">Unique invoice number and date of issue<\/p>\n<\/li>\n<li data-start=\"797\" data-end=\"867\">\n<p data-start=\"799\" data-end=\"867\">Seller\u2019s and buyer\u2019s name, address, registry code, VAT ID (if any)<\/p>\n<\/li>\n<li data-start=\"868\" data-end=\"955\">\n<p data-start=\"870\" data-end=\"955\">Description of goods\/services, quantity, unit price, VAT rate, net and gross amount<\/p>\n<\/li>\n<li data-start=\"956\" data-end=\"1023\">\n<p data-start=\"958\" data-end=\"1023\">Date of delivery\/performance if different from the invoice date<\/p>\n<\/li>\n<\/ul>\n<div><hr \/><\/div>\n<h4><span style=\"color: #ff6600\">2. Language of source documents<\/span><\/h4>\n<ul data-spread=\"false\">\n<li>\n<p>Invoices may be issued <strong>in Estonian or English<\/strong>.<\/p>\n<\/li>\n<li>\n<p>Documents in any other language must be accompanied by a <strong>sworn translation<\/strong> into Estonian or English to be accepted by auditors or the Tax and Customs Board (MTA).<\/p>\n<\/li>\n<\/ul>\n<div><hr \/><\/div>\n<h4><span style=\"color: #ff6600\">3. Proving the business purpose<\/span><\/h4>\n<p>Under both the <strong>Accounting Act<\/strong> and the <strong>Income Tax Act<\/strong>, an expense is deductible only if it is <strong>business\u2011related<\/strong> and <strong>substantiated<\/strong>.<br \/>If the invoice alone does not make the business purpose evident (e.g. taxi, parking, travel tickets), add explanatory information such as:<\/p>\n<ul data-spread=\"false\">\n<li>\n<p>project or client name;<\/p>\n<\/li>\n<li>\n<p>employee name &amp; business trip dates;<\/p>\n<\/li>\n<li>\n<p>licence plate number of the company car, etc.<\/p>\n<\/li>\n<\/ul>\n<p>Lacking or incomplete documentation may lead to the expense being treated as a <strong>non\u2011business cost<\/strong>, subject to fringe\u2011benefit or dividend tax.<\/p>\n<div><hr \/><\/div>\n<p><em>This guide is for general information only and does not constitute legal advice. For complex situations consult a professional accountant or tax adviser.<\/em><\/p>\n<p data-pm-slice=\"1 1 []\">\u00a0<\/p>\n\n\n<p><\/p>\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-custom-fields'>\n\n\t\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-categories'>\n\t\n\tCategories:\n\t\n\t\tAccounting\n\t\n\t\tAnnual report\n\t\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-tags'>\n\t\n\tTags:\t\n\t\n\t\tAccounting, \n\t\n\t\tAccounting raw data, \n\t\n\t\tEstonia\n\t\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-ratings'>\n\t\n\t<div class='ewd-ufaq-ratings-label'>\n\t\tDid you find this FAQ helpful?\t<\/div>\n\t\n\t<div class='ewd-ufaq-rating-button ewd-ufaq-up-vote ewd-ufaq-ratings-default-image' data-faq_id='6361'>\n\t\t<img decoding=\"async\" src=\"https:\/\/virtualofficeinestonia.com\/wp-content\/plugins\/ultimate-faqs\/assets\/img\/Thumbs-up-icon.png\" alt=\"Thumbs Up Icon\">\t\t<span>4<\/span>\n\t<\/div>\n\t\n\t<div class='ewd-ufaq-rating-button ewd-ufaq-down-vote ewd-ufaq-ratings-default-image' data-faq_id='6361'>\n\t\t<img decoding=\"async\" src=\"https:\/\/virtualofficeinestonia.com\/wp-content\/plugins\/ultimate-faqs\/assets\/img\/Thumbs-down-icon.png\" alt=\"Thumbs Down Icon\">\t\t<span>0<\/span>\n\t<\/div>\n<\/div>\n\n<div class='ewd-ufaq-clear'><\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-social-links'>\n\n\t<span class='ewd-ufaq-social-links-label'>\n\t\tShare\t<\/span>\n\t\n\t<ul class='rrssb-buttons'>\n\t\t<li class='rrssb-email'>\n\n\t<a href='mailto:?subject=Check+out+this+helpful+FAQ&amp;body=What+data+must+an+invoice+contain%3F+%7C+https%3A%2F%2Fvirtualofficeinestonia.com%2Fet%2Fufaqs%2Fwhat-data-must-an-invoice-contain%2Fsingle-faq%2Fwhat-data-must-an-invoice-contain%2F'>\n\n\t\t<span class='rrssb-icon'>\n\n\t\t\t<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='28' height='28' viewbox='0 0 28 28'>\n\t\t\t\t<path d='M20.11 26.147c-2.335 1.05-4.36 1.4-7.124 1.4C6.524 27.548.84 22.916.84 15.284.84 7.343 6.602.45 15.4.45c6.854 0 11.8 4.7 11.8 11.252 0 5.684-3.193 9.265-7.398 9.3-1.83 0-3.153-.934-3.347-2.997h-.077c-1.208 1.986-2.96 2.997-5.023 2.997-2.532 0-4.36-1.868-4.36-5.062 0-4.75 3.503-9.07 9.11-9.07 1.713 0 3.7.4 4.6.972l-1.17 7.203c-.387 2.298-.115 3.3 1 3.4 1.674 0 3.774-2.102 3.774-6.58 0-5.06-3.27-8.994-9.304-8.994C9.05 2.87 3.83 7.545 3.83 14.97c0 6.5 4.2 10.2 10 10.202 1.987 0 4.09-.43 5.647-1.245l.634 2.22zM16.647 10.1c-.31-.078-.7-.155-1.207-.155-2.572 0-4.596 2.53-4.596 5.53 0 1.5.7 2.4 1.9 2.4 1.44 0 2.96-1.83 3.31-4.088l.592-3.72z' \/>\n\t\t\t<\/svg>\n\n\t\t<\/span>\n\n\t\t<span class='rrssb-text'>email<\/span>\n\n\t<\/a>\n\n<\/li>\t<\/ul>\n\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-permalink'>\n\t\n\t<a href='https:\/\/virtualofficeinestonia.com\/et\/ufaqs\/what-data-must-an-invoice-contain\/single-faq\/what-data-must-an-invoice-contain\/'>\n\t\t\n\t\t\t\t <div class='ewd-ufaq-permalink-image'><\/div> \t\n\t<\/a>\n\n<\/div>\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-back-to-top'>\n\t\n\t<a class='ewd-ufaq-back-to-top-link'>\n\t\tBack to Top\t<\/a>\n\n<\/div>\n\t\t\n\t<\/div>\n\n<\/div>\n\t<\/div>\n\n\t\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A What data must an invoice contain? An invoice is a primary accounting document. The document must clearly identify the parties, the date, and the economic substance of the transaction, otherwis,e it is not accepted as a valid source document. E-invoices are fully acceptable as long as integrity and authenticity are guaranteed. Adding extras such [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","ufaq-category":[318,387],"ufaq-tag":[351,445,332],"class_list":["post-6361","ufaq","type-ufaq","status-publish","hentry","ufaq-category-accounting","ufaq-category-annual-report","ufaq-tag-accounting","ufaq-tag-accounting-raw-data","ufaq-tag-estonia"],"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq\/6361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq"}],"about":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/types\/ufaq"}],"author":[{"embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/comments?post=6361"}],"wp:attachment":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/media?parent=6361"}],"wp:term":[{"taxonomy":"ufaq-category","embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq-category?post=6361"},{"taxonomy":"ufaq-tag","embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq-tag?post=6361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}