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Electronic Invoicing in Estonia

Current panorama and future of electronic invoicing in Estonia, with information concerning the obligations within the public sector, expansion to B2B, and official formats and requirements regarding archiving of documents.

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Characteristics of Electronic Invoicing in Estonia

Estonia has long been a pioneer in the digitization of the public administration. Since 2017, all public entities have been required to receive and process electronic invoices. As of 2019, suppliers established in Estonia must issue e-invoices when working with these public administrations.

To further promote e-invoicing adoption in the private sector, the Estonian government has approved amendments to the Accounting Act. Starting July 1st, 2025, companies will be able to register in the Estonian e-Business Register to declare that they will only accept electronic invoices. This will legally obligate their suppliers to issue invoices in that format.

Estonia has considered moving toward a broader B2B electronic invoicing mandate, along with changes to the reporting of transactions subject to VAT. However, no legislation has currently been approved establishing a general B2B mandate taking effect in 2027. 

Mandatory Use

Mandatory e-invoicing currently applies to:

  • All public entities for invoice reception.
  • Suppliers established in Estonia when invoicing the public sector.

In the private sector:

  • Starting in July 2025, suppliers will be required to issue e-invoices to companies registered as e-invoice recipients. 

Administrative Requirements

Companies that wish to be listed as electronic invoice recipients must register either in the Business Register or on the official website of the Tax Authority, confirming their preference for the electronic format. 

Invoice Workflow

Estonia does not count on a centralized platform. Companies and administrations use proprietary solutions or certified providers which can generate, validate and send invoices in the official formats. 

Invoice Format

  • Local format: national XML (EVS 923:2014/AC:2017, eXML 1.2)
  • European format: EN16931 (UBL 2.1 BIS 3.0, UN/CEFACT CII)

Electronic Signature

It is not obligatory on invoice emission. 

Invoice Archiving

Invoices must be archived for a period of 7 years at minimum, in line with fiscal norm and Estonian accounting policy.

Frequently Asked Questions

There is currently no universal mandate covering all B2B transactions. Since July 1, 2025, a company registered as an electronic invoice recipient can require its suppliers to issue electronic invoices.

Yes. Since July 1, 2025, companies registered as electronic invoice recipients can require their suppliers to issue invoices electronically.

The local eXML 1.2 format and European EN 16931-compliant formats (UBL 2.1 BIS 3.0 and UN/CEFACT CII) are accepted.

Yes. Estonia supports Peppol connectivity, enabling the exchange of structured electronic invoices and facilitating interoperability, particularly between businesses and organizations in different countries.

There is currently no general real-time VAT reporting system based on electronic invoicing. However, Estonia does require certain transaction data to be reported through the KMD INF annex to the VAT return.

The regulatory framework falls primarily under the responsibility of the Estonian Ministry of Finance. Tax obligations are administered by the Estonian Tax and Customs Board (MTA), while the Commercial Register can be used to identify entities registered as electronic invoice recipients.

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