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Estonia

Check Estonia VAT numbers

Validate Estonian VAT numbers (KMKR) against the EU VIES registry. Estonian numbers are EE followed by 9 digits. Not every Estonian company has a KMKR number: small businesses below the registration threshold are not VAT-registered, even if they hold an active business license. Every response includes the company name, registered address, and validity at query time.

EU member stateKMKR KäibemaksEUR

Try it

curl -X POST "https://api.vatverify.dev/v1/validate" \  -H "Authorization: Bearer $VATVERIFY_KEY" \  -H "Content-Type: application/json" \  -d '{"vat_number":"EE100207415"}'
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Facts

Format

Prefix
EE
Digits
9
Regex
^EE\d{9}$
ValidEE100207415
Bad checksumEE100207410
Bad formatEE10020741

Registry

VIES powers /v1/validate for Estonia.

VAT rates (EUR)

22%
Standard
9%
Reduced

books, periodicals, medicines, accommodation, cultural and sports events

What we return for Estonia

{
  "data": {
    "valid": true,                       // boolean validity at query time
    "vat_number": "DE129273398",
    "country": {
      "code": "DE",
      "name": "Germany",
      "vat": { "standard_rate": 19 }
    },
    "company": {
      "name": "SIEMENS AG",              // legal entity name
      "address": "..."                    // when VIES provides it
    },
    "verified_at": "2026-04-25T10:00:00Z"
  },
  "meta": {
    "request_id": "019dc...",            // for audit trail correlation
    "source": "vies",
    "source_status": "live",             // live | cached | degraded
    "cached": false,
    "latency_ms": 234
  }
}

Test against production VATs

Real numbers from publicly-documented corporate filings. Click to see the live result.

Watch out for

  • Estonian KMKR is issued only when VAT registration is granted; not every company has one. The äriregister code ≠ KMKR.
  • Estonia raised its standard VAT rate from 20% to 22% in January 2024; historical invoices at 20% were valid at time of issue.
  • E-Residency companies get Estonian registration codes automatically but must apply separately for VAT (KMKR) registration.

Format: 9 digits

Estonian VAT numbers are 9 digits prefixed with EE. The full structure is EE followed by exactly 9 digits.

The underlying identifier is the käibemaksukohustuslase registreerimisnumber (KMKR, the VAT taxpayer registration number). It is distinct from the broader registry code (registrikood) used for general business registration.

vatverify validates EE\d{9} and routes through VIES. The Estonian VAT number carries a check digit that is verifiable offline.

EMTA is the tax authority

The Estonian tax administration is the Tax and Customs Board (EMTA, Maksu- ja Tolliamet). EMTA maintains the VAT register and pushes updates to VIES on a regular batch cadence.

EMTA exposes a public lookup at emta.ee that returns broader information than VIES, including registration date and deregistration history. For VIES-equivalent checks the public portal is the right tool when you need additional fields beyond the binary valid flag.

Eurozone since 2011

Estonia joined the eurozone on January 1, 2011, replacing the kroon with the euro. VAT amounts on Estonian invoices issued after that date are denominated in euros. Pre-2011 invoices in kroons remain historical artifacts.

VAT rates

Estonia raised its standard VAT rate from 20% to 22% effective January 1, 2024, and again to 24% effective July 1, 2025 (planned under the 2024 budget agreement). The reduced rate has historically been 9%, with categories including books, accommodation, and pharmaceuticals; the reduced-rate composition has also been adjusted in recent budget cycles.

Date-aware rate logic is essential for Estonian invoicing. Invoices straddling the 2024 or 2025 cut-off dates must apply the rate in force on the date of supply.

e-invoicing via Riigi Infosüsteemi Amet

Estonia operates a structured e-invoicing infrastructure through the public-sector platform maintained by the Information System Authority (RIA, Riigi Infosüsteemi Amet). Public-sector invoices in Estonia have been digital-only since 2019; private-sector B2B e-invoicing is widespread but follows EU PEPPOL norms rather than a single mandatory national system.

For non-Estonian sellers invoicing Estonian buyers, normal EU intra-Community rules apply. The PEPPOL endpoint of the buyer is the most common modern delivery channel for structured invoices.

Reverse-charge for several sectors

Estonia applies domestic reverse-charge to scrap metal, gold, mobile phones, integrated circuits, gas, electricity, and construction-sector immovable property transactions. These rules apply between two Estonian VAT-registered businesses and are independent of EU intra-Community reverse-charge.

Cross-border with neighbours

Estonia borders Latvia (EU), the Russian Federation (third country), and shares a sea boundary with Finland (EU). Standard EU intra-Community reverse-charge applies to B2B supplies between Estonia and other-EU VAT-registered businesses.

Russian counterparties fall under third-country export rules. Sanctions regimes affect what is permitted; many supplies are now restricted entirely. The Estonian-Finnish trading relationship is particularly intense across the Gulf of Finland.

Caching against the EMTA cycle

EMTA pushes registration changes to VIES on a regular batch. Newly-registered Estonian KMKR values are generally visible in VIES within 24 to 48 hours. vatverify's default TTLs (30 days for valid, 24 hours for invalid) line up with this cadence.

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