VAT & EU Invoicing

Last Updated: August 2026

fortheworld OÜ is an Estonian company operating within the European Union.

Because our services are digital and may be supplied to customers in Estonia, other EU Member States, and countries outside the EU, the VAT treatment of an invoice can depend on several factors.

This article explains the general approach.

It is general information, not individual tax advice.

The VAT treatment shown on your invoice is based on the applicable rules and the information available to us at the time of invoicing.


1. Our Company

The services covered by this Help Center are generally provided by:

fortheworld OÜ
Estonia

Our company is registered for VAT in Estonia.

Our VAT identification number is shown on applicable invoices and official company documentation.

The development.city ecosystem may contain multiple products, services, and customer-facing platforms, but the legal entity responsible for the relevant transaction is identified on the applicable invoice or agreement.


2. Why VAT Can Be Different Between Customers

VAT is not determined simply by where a website is hosted or which domain you use.

The applicable treatment can depend on factors such as:

  • Whether you are a consumer or business

  • Where you are established or resident

  • Whether you have a valid VAT identification number

  • The type of service being supplied

  • The place of supply

  • Whether special VAT rules apply

  • Whether the transaction is domestic, intra-EU, or international

For this reason, two customers purchasing apparently similar services may receive invoices with different VAT treatment.


3. Estonian Business Customers

Where the customer is established in Estonia and the transaction is subject to Estonian VAT, the applicable Estonian VAT rate is normally charged.

The VAT rate shown on your invoice will reflect the rate applicable to the relevant service and transaction.

If you believe your organisation qualifies for a different VAT treatment, provide the relevant information before invoicing so that the transaction can be assessed correctly.


4. EU Business Customers

If you are a business established in another EU Member State and provide a valid EU VAT identification number, the transaction may qualify for the reverse-charge mechanism where the applicable place-of-supply rules and other requirements are satisfied.

Where reverse charge applies:

  • VAT may not be charged by fortheworld OÜ

  • The invoice will indicate the applicable reverse-charge treatment

  • The customer may be responsible for accounting for VAT in their own Member State

The reverse-charge mechanism is not simply triggered by entering any number into a VAT field.

The customer's VAT status, the validity of the VAT number, the nature of the service, and the applicable place-of-supply rules all matter.


5. Providing Your EU VAT Number

If you are an EU business customer and believe reverse charge should apply, provide your valid VAT identification number before the invoice is issued.

Please provide:

  • Legal company name

  • Registered billing address

  • EU VAT identification number

  • Billing contact email

We may verify the VAT number through appropriate official or recognised verification systems.

If the information cannot be verified or does not match the customer information provided, we may need additional information before applying a particular VAT treatment.


6. What Happens If Your VAT Number Is Missing?

If you are a business customer but do not provide a valid VAT identification number before invoicing, we may be unable to apply a VAT treatment that depends on having a verified VAT number.

The applicable VAT treatment will depend on the transaction and the information available to us.

If you later provide corrected information, future invoices can be assessed using the updated information.

Previously issued invoices may require a formal correction where legally and accounting-wise appropriate.


7. Customers Outside the European Union

Business customers established outside the EU may be subject to different VAT treatment from EU customers.

For certain business-to-business digital services, EU VAT may not be charged where the applicable place-of-supply rules provide that the service is supplied outside the EU VAT territory.

However, this is not automatically true for every service or every customer.

The applicable treatment depends on:

  • Customer status

  • Customer location

  • Type of service

  • Place-of-supply rules

  • Evidence of customer location

  • Local tax rules

  • Other applicable requirements

The invoice will show the applicable VAT treatment.


8. Customers Outside the EU Who Are Consumers

If you are an individual consumer located outside the EU, the VAT treatment may differ from that applicable to a business customer.

Special rules can apply to electronically supplied services, digital services, and other types of services.

The applicable treatment will depend on the nature of the service and the relevant tax rules.

If you are unsure how a purchase should be treated for your particular circumstances, please consult your tax adviser.


9. Digital Services & SaaS

Many development.city services are digital or software-enabled.

Examples may include:

  • SaaS subscriptions

  • Digital platforms

  • Online services

  • Digital infrastructure

  • Consultations

  • Training

  • Digital integrations

  • Managed services

  • Custom digital work

VAT treatment can differ between these categories.

We therefore assess the applicable treatment based on the actual service being supplied rather than simply applying one VAT rule to everything we offer.


10. VAT on Consultations & Sessions

Online consultations, training sessions, onboarding, strategy sessions, and other professional services may have their own VAT treatment depending on:

  • Customer status

  • Customer location

  • Type of service

  • Place-of-supply rules

  • Applicable exemptions or special rules

The VAT treatment applicable to your booking or invoice will be shown where required.


11. VAT Identification & Customer Information

Accurate customer information is important for correct invoicing.

Please make sure we have the correct:

Legal entity name

Billing address

VAT identification number, where applicable

Billing email

Customer type, where relevant

If your company changes its registered address, VAT status, or other billing information, please provide the updated information as soon as reasonably possible.


12. VAT Number Verification

Where applicable, VAT identification numbers may be checked through official or recognised verification systems.

Verification helps establish whether the VAT number:

  • Exists

  • Is currently valid

  • Is associated with the relevant Member State

  • Can be used for the applicable transaction

A VAT number being technically valid does not by itself determine the VAT treatment of every transaction.

The nature of the service and other applicable rules still matter.


13. VAT on Your Invoice

Where VAT applies, the invoice may show:

  • Net amount

  • VAT rate

  • VAT amount

  • Gross total

Where VAT is not charged because a different VAT treatment applies, the invoice may include an appropriate legal or tax reference explaining the treatment.

Examples can include reverse-charge wording or another applicable indication.

The exact wording depends on the transaction.


14. Reverse Charge

Where the reverse-charge mechanism applies, the customer generally accounts for the relevant VAT in their own jurisdiction according to the applicable rules.

In this situation, fortheworld OÜ does not simply collect the VAT on behalf of the customer's country.

Instead, the customer may have an obligation to report and account for the VAT themselves.

If you are unsure how reverse charge should be reported by your organisation, speak with your accountant or tax adviser.


15. VAT & Payment Amounts

The amount you are asked to pay is the total shown on the applicable invoice or checkout.

If VAT is applicable, it will normally be included in the total.

For example:

Net service price: €100

VAT: €24

Total: €124

The actual VAT rate used depends on the applicable transaction.

If reverse charge or another VAT treatment applies, the invoice may instead show:

Net service price: €100

VAT charged by fortheworld OÜ: €0

with the applicable tax treatment indicated on the invoice.

These examples are illustrative only.


16. Correcting Customer Information

If you notice that your company name, address, VAT number, or other billing information is incorrect, contact us as soon as possible.

Depending on the circumstances, we may need to:

  • Correct the customer record

  • Issue a corrected invoice

  • Issue another accounting document

  • Apply the corrected information to future invoices

Please provide accurate information before an invoice is issued whenever possible.

Fixing billing information before the invoice is created is considerably easier than fixing it afterwards.


17. VAT Refunds & Credits

VAT treatment can also affect refunds, credits, and corrected invoices.

If a transaction is refunded or adjusted, the corresponding VAT treatment may need to be adjusted as well.

The exact accounting treatment depends on the original transaction and applicable tax rules.

For more information about refunds generally, see:

Refund & Cancellations Policy


18. VAT Records

We retain invoices and relevant billing information for the periods required by applicable accounting, tax, and legal requirements.

This may include information needed to demonstrate:

  • The customer

  • The transaction

  • The amount charged

  • The VAT treatment

  • The payment

  • The relevant contractual relationship

Tax and accounting records may therefore need to be retained even after a customer stops using a service.


19. If You Think Your Invoice Is Wrong

If you believe the VAT treatment on your invoice is incorrect, contact us as soon as possible.

Please provide:

  • Invoice number

  • Customer legal name

  • VAT number, if applicable

  • Customer country

  • Explanation of what you believe is incorrect

  • Any relevant supporting information

We will review the information and determine whether the invoice needs to be corrected.

Where a tax question requires professional interpretation, we may recommend that you consult your tax adviser.


20. Tax Advice

This Help Center provides general information.

It does not constitute:

  • Tax advice

  • Accounting advice

  • Legal advice

  • A determination of your personal tax obligations

VAT rules can be complex and can change.

Your own tax obligations may also depend on circumstances that we do not know.

If you need advice about how a transaction should be treated in your country, please consult a qualified tax adviser or accountant.


The Short Version

fortheworld OÜ is an Estonian company.

VAT depends on the transaction.

For EU businesses with a valid VAT number, reverse charge may apply where the relevant requirements are satisfied.

For Estonian customers, applicable Estonian VAT may be charged.

For customers outside the EU, different VAT rules may apply depending on the customer and service.

And the golden rule:

Give us accurate billing information before we invoice you.

Especially your:

Legal name.

Billing address.

VAT number, if applicable.

If you're unsure:

Ask your accountant.

VAT is one of those areas where five minutes with a qualified tax professional can save five hours of trying to decode tax legislation with a coffee going cold beside you.

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