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Estonia Tax Information

22% KM

KM (VAT) is 22% standard, 9% for books/medicines/hotels. Registration above €40,000. Source: Estonian Tax and Customs Board.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Estonia

Registration code
KM number if registered
Client code
Invoice number
KM breakdown
Total in EUR

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

Sularaha14 päeva30 päevaTähtaeg

Payment Methods in Estonia

Bank TransferCredit CardPayPalCash

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Estonia?

Estonia has 22% KM. KM (VAT) is 22% standard, 9% for books/medicines/hotels. Registration above €40,000. Source: Estonian Tax and Customs Board.

What payment methods are common for contractors in Estonia?

Common payment methods in Estonia include: Bank Transfer, Credit Card, PayPal, Cash. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Estonia?

Your invoice should include: Registration code, KM number if registered, Client code, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What KM rates apply in Estonia?

Estonia applies 22% standard VAT (KM), 9% for books, medicines, and accommodation. Zero-rated exports and intra-EU B2B.