An invoice must be issued within seven calendar days of the day on which the supply takes place.
For intra-EU supplies of goods, the invoice must be issued by the 15th working day of the month following the supply.
For intra-EU supplies of services, the invoice must be issued by the 15th working day of the month following the month in which the services are rendered.
The characteristics of full VAT invoices are set out in Appendix 12A.
Invoicing in a foreign language and currency is allowed in Estonia. However, the VAT amount must be shown in euros on the
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