E-Invoicing in Estonia
Estonia has mandatory B2G e-invoicing since July 2019 and introduced a "buyer's choice" model from July 1, 2025, where buyers registered as e-invoice recipients can demand e-invoices from suppliers. The Ministry of Finance is drafting legislation for a full B2B mandate expected by 2027.
Do I Need to Act?
Optional (Recommended)— Digital leader - stable rules
Threshold: B2G mandatory; B2B voluntary (high digital adoption)
Peppol BIS Billing 3.0
Recommended format
Also accepted: Estonian e-invoice standard
- 1Estonia is a digital government leader
- 2B2G via Peppol through RIK (e-Estonia platform)
- 3E-invoice adoption is very high voluntarily
- 4Consider full e-invoicing adoption for efficiency
Pre-configured with Estonia ruleset • Free to try
Quick Facts
Current Regulation
Accounting Act, Accounting Act Amendments (2025)
Language
Estonian
Currency
EUR
Accepted Formats
EN 16931
Upcoming Changes
Full B2B mandate expected by 2027. "Buyer's choice" model active from July 2025.
Key Dates & Timeline
March 2017
Public sector must accept e-invoices
July 2019
B2G mandatory for all suppliers
July 2025
"Buyer's choice" - registered buyers can demand e-invoices
2025
Draft legislation for full B2B mandate
2027
Full B2B mandate expected
B2G Requirements
All suppliers to Estonian public sector must issue e-invoices since July 2019. Estonia uses a decentralized model with no central government platform. Exchange occurs via private service providers with roaming agreements. Estonia is connected to the Peppol network for cross-border transactions. EN 16931 is the default format from July 2025, with Estonian e-arve (EVS 923:2014/AC:2017) still accepted as the legacy national XML standard.
B2B Requirements
From July 2025, the "buyer's choice" model is active: (1) Buyer registers as e-invoice recipient in Estonian Commercial Register, (2) Registered buyer can demand e-invoices from any supplier, (3) Supplier MUST comply with the request, (4) Default format is EN 16931 unless otherwise agreed, (5) Applies to both B2B and B2G transactions. The Ministry of Finance is drafting legislation for a full B2B mandate expected by 2027. Ministry estimates the combined measures could raise €16M+ per year. A planned €1,000 threshold removal will make all transactions reportable.
Technical Requirements
Estonia uses a decentralized model with no central platform. Exchange occurs via private service providers including Billberry, E-arveldaja, Finbite, Telema, and Unifiedpost. Accepted formats are EN 16931 (default from July 2025), Estonian e-arve (EVS 923), UBL 2.1, UN/CEFACT CII, and Peppol BIS 3.0. Buyers register in the e-Business Register. Invoices must be issued within 7 days of delivery. Estonia is well-connected to Peppol for cross-border interoperability.
Accepted Formats
- EN 16931
- Estonian e-arve (EVS 923)
- UBL 2.1
- UN/CEFACT CII
- Peppol BIS 3.0
Key Requirements
- EN 16931 default format (from July 2025)
- Registration in e-Business Register for buyers
- Must comply with buyer's e-invoice demand
- Invoice within 7 days of delivery
- 7-10 year archiving (7 for movable, 10 for immovable)
Penalties & Non-Compliance
Suppliers must comply with registered buyers' demands for e-invoices. Non-compliance with "buyer's choice" model can result in invoice rejection.
E-Invoicing Partners for Estonia
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