Country Guide

🇪🇪 E-Invoicing in Estonia

B2G MandatoryPeppol

Recently verified: 9 March 2026

Estonia has mandatory B2G e-invoicing since July 2019 and introduced a "buyer's choice" model from July 2025 — buyers registered in the Commercial Register can demand e-invoices from any supplier, who must comply. A full B2B mandate is expected by 2027. The country uses a decentralized operator model with no central government platform.

TL;DR

Estonia requires (B2G) e-invoicing using en_16931, estonian_e_arve__evs_923_, ubl_2_1, un_cefact_cii, peppol_bis_3_0 formats. Connected to the Peppol network for cross-border exchange.

Last updated: January 2026

Quick Facts

Format

en_16931, estonian_e_arve__evs_923_, ubl_2_1, un_cefact_cii, peppol_bis_3_0

Peppol

Connected

Compliance

Mandate Status

Phase

Status

Scope

B2G

Live (Jul 2019)

All public sector suppliers

Buyer's choice

Live (Jul 2025)

Registered buyers can demand e-invoices from any supplier

Full B2B mandate

2027

Expected — legislation being drafted

Technical Specifications

Required CIUSEN 16931 (default from Jul 2025); Estonian e-arve EVS 923 (legacy)

Routing identifierRegistrikood (registry code) in e-Business Register

PeppolYes — connected to Peppol for cross-border

Accepted formatsen_16931, estonian_e_arve__evs_923_, ubl_2_1, un_cefact_cii, peppol_bis_3_0

Practical

Implementation Notes

Buyer's choice model. From July 2025, buyers registered as e-invoice recipients in the Estonian Commercial Register can legally demand e-invoices from any supplier. The default format is EN 16931 unless otherwise agreed. The legacy Estonian e-arve (EVS 923) format is still accepted but declining. Exchange occurs via private operators (Billberry, E-arveldaja, Finbite, Telema, Unifiedpost) with no central government platform.

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