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Estonia TIN number guide

Isikukood​

The "Isikukood" is the personal identification code used in Estonia. It is also commonly known as the "ID code" or "Estonian personal identification number." The Isikukood is a unique 11-digit identifier assigned to individuals in Estonia, including citizens and residents. The Isikukood includes information about the person's birthdate and gender, and it is widely used for identification purposes in both public and private sectors.

Format

An Estonian personal identification code comprises 11 digits, typically presented without any spaces or delimiters. The format is GYYMMDDSSSC, where G indicates the individual's sex and century of birth (odd number for male, even number for female; 1-2 for the 19th century, 3-4 for the 20th century, and 5-6 for the 21st century). YY represents the year of birth, MM is the month of birth, DD is the date of birth, SSS is a serial number differentiating individuals born on the same date, and C is a checksum.

The registration code for legal persons consists of 8 numbers. For entities like public limited companies, private limited companies, general partnerships, limited partnerships, and commercial associations, the code begins with the number 1. Non-profit associations start with the number 8, and foundations start with the number 9.

Isikukood
Isikukood
TIN IndividualsTIN Individuals

Käibemaksukohustuslase (KMKR)​

"Käibemaksukohustuslane" is an Estonian term that translates to "Value Added Tax (VAT) taxpayer" in English. The abbreviation "KMKR" stands for "Käibemaksukohustuslase Registrinumber," which is the VAT registration number assigned to businesses or individuals obligated to pay value-added tax in Estonia.

Format - EE + 9 digits eg: EE100254507

Registrikood​

"Registrikood" in Estonia refers to the registration code, often known as the registration number, assigned to legal entities for identification purposes. This code is essential for various administrative and business-related activities.

Format - 8 digits Eg: 10345833

Official database KMKR/Registrikood search

Frequently Asked Questions​

Do Estonian e-residents automatically get a VAT (KMKR) number when registering a company?​

No. E-residency allows you to register an Estonian company and receive a Registrikood (8-digit business registry code), but VAT registration is a separate process. You must apply for a KMKR number through the Estonian Tax and Customs Board (EMTA) when your taxable turnover exceeds EUR 40,000 in a calendar year, or voluntarily before reaching that threshold. The application requires demonstrating actual economic activity in Estonia. EMTA may reject VAT registration if the company has no real Estonian operations, which is a common issue for e-residents running location-independent businesses. [1]

How do I validate an Estonian KMKR (VAT) number for cross-border EU invoicing?​

Estonian KMKR numbers (format EE + 9 digits, e.g., EE100254507) can be validated through two official channels: the EU VIES system for basic validity checks, and the Estonian Tax and Customs Board's own lookup at apps.emta.ee. The EMTA portal provides more detail including the business name and registration date. For intra-EU B2B transactions, you must verify the buyer's KMKR number via VIES and retain proof of validation to justify zero-rated supplies under the EU VAT Directive reverse charge mechanism. [1] [2]

Can the Isikukood reveal personal information, and what are the privacy implications for sharing it?​

Yes, the Isikukood encodes the holder's gender (odd first digit = male, even = female) and full date of birth (digits 2-7). This makes it a sensitive personal identifier under the EU GDPR. Despite this, many Estonian services request the Isikukood as a primary identifier. The Estonian Data Protection Inspectorate (Andmekaitse Inspektsioon) has clarified that businesses should not use the Isikukood as a general-purpose customer ID unless legally required. For foreign businesses collecting Estonian customer data, processing the Isikukood requires a lawful basis under GDPR Article 6. [1]

What happens if a non-resident sells digital services to Estonian consumers without registering for VAT?​

Non-EU sellers of digital services (SaaS, streaming, e-books, online courses) to Estonian consumers must charge Estonian VAT at 22% (increased from 20% since January 1, 2024). They can register via the EU One-Stop Shop (OSS) in any EU member state rather than registering directly in Estonia. If they fail to register and collect VAT, Estonia can assess back-taxes, interest (0.06% per day), and penalties. EU-based sellers can use the OSS scheme if their cross-border B2C digital sales across all EU countries exceed EUR 10,000 annually. [1]

Why does VIES show my Estonian company's KMKR number as invalid even though EMTA confirms it is active?​

This is a known synchronization issue. VIES pulls data from national databases, and there can be a delay of 1–3 business days between EMTA activating a KMKR number and it appearing in VIES. Newly registered VAT numbers are especially affected. Additionally, EMTA may temporarily deactivate KMKR numbers for companies that fail to file VAT returns for three consecutive periods, and reactivation may not propagate to VIES immediately. If your trading partner's system rejects your KMKR number, provide them with a screenshot from the EMTA portal as interim proof and recheck VIES after a few days. [1]

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