Estonia’s Mandatory B2B E-Invoicing:
Key Provisions Explained

The Estonian Parliament has passed amendments to the Accounting Act, introducing a conditional B2B e-invoicing requirement, which will come into effect on July 1, 2025 six months later than initially proposed in the draft legislation.

E-Invoice Requests via the Commercial Register

As of July 2025, all entities listed as e-invoice recipients in the Commercial Register, spanning both private and public sectors, will have the right to request e-invoices for any goods or services purchased. Although suppliers are not broadly required to issue e-invoices, buyers listed in the Commercial Register will have the option to request them. The Register will include identifier data for the e-invoice handler (a role defined under Estonian law, which may encompass service providers offering functionalities like converting invoices into machine-readable formats) and details on reception channels for e-invoices.

E-Invoice Standards

When an e-invoice is requested, the European e-invoice standard (EU EN16931) will serve as the default format. However, the parties involved are permitted to mutually agree on using an alternative e-invoice standard if desired.