E-Invoicing in Estonia

Estonia is on the Road to E‑invoicing

In Estonia, the obligation for e-invoicing extends beyond the requirements of Directive 2014/55/EU—it has also applied to suppliers since 2019. This means that all B2G invoices can only be sent as e-invoices and must comply with the European Standard.

There is no uniform infrastructure for e-invoicing, allowing flexibility in terms of concluding contracts with e-invoicing service providers that operate under the interoperability model or the PEPPOL network. There are also no detailed requirements regarding the format or mechanism of invoice exchange.

The Estonian Center of Registers and Information Systems (RIK) has prepared a solution for small businesses that can send invoices to government entities.

E-invoicing process description

On May 2, 2024, the Estonian government approved a draft amendment to the Accounting Act aimed at standardizing and simplifying electronic invoicing requirements. If passed, from January 1, 2025, sellers will be required to issue an e-invoice upon a buyer's request. In cases where a buyer asks for an e-invoice and no other format has been agreed upon, the default format will be the European e-invoice standard (EU EN16931). Legislation expected in January 2025 was delayed, but it will be established in July 2025.

The Head of the Financial Information Policy Department emphasized that Estonia will not, however prohibit the use of existing e-invoice formats should the parties agree upon their use.

The government is planning to introduce a centralized database in which businesses will be able to indicate their wish to receive e-invoices. Being included in the database will still allow the businesses to receive conventional invoices, should the affected buyer agree.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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