Invoice format in Estonia: Arve rules

Estonia invoice facts

What an Estonia arve must show

11 fields, from the sources listed below.

• Invoice number
• Date of issue
• Seller name, address and KMKR number
• Buyer name and address
• Buyer KMKR number for reverse-charge and intra-EU supplies
• Name and quantity of goods, or type and extent of services
• Date of supply, if different from the issue date
• Unit price excluding käibemaks and any discount
• Taxable value for each rate (24%, 13% or 9%)
• Käibemaks rate applied (24%, 13% or 9%)
• Käibemaks amount payable, in EUR

Sample arve in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked km example in EUR

A net amount of 1000,00 € at each km rate of Estonia: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (et-EE)

How et-EE writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Estonia invoicing rules

• The standard käibemaks rate rose from 22% to 24% on 1 July 2025, so invoices for supplies made after that date use 24%.
• Accommodation is taxed at 13%, while medicines and press publications use the 9% rate.
• Estonian VAT numbers are EE followed by nine digits and differ from the eight-digit registry code of the company.
• Keep source documents, including invoices, for seven years under the Accounting Act.

E-invoicing, simplified invoices and record keeping

How to make an arve for Estonia

1. 1

   Set currency and format

   Choose EUR and the et-EE format so amounts read like 1234,50 €.

2. 2

   Title and number

   Title the document "Arve" and number it in sequence, for example EE-2026-0088.

3. 3

   Your tax ID

   Enter your KMKR number (käibemaksukohustuslase number) (format EE123456789) in the seller details.

4. 4

   Add km

   Add km at 24%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.