Buyer's choice principle per Raamatupidamise seadus amendments : businesses registered as e-invoice recipients in the Commercial Register can require suppliers to send structured e-invoices. Full universal mandate planned for 2027.
B2C
none
B2G
mandatory
since 1 July 2019
Mandatory for all public sector transactions per Public Procurement Act via e-Financials operators.
7 years retention from financial year-end per Raamatupidamise seadus ; integrity, authenticity, and legibility must be guaranteed; archiving abroad permitted.
On-demand
Aruandlus / SAF-T-like on-demand reporting.
Buyer's choice e-invoicing effective
1 July 2025
Domestic B2B
Businesses registered as e-invoice recipients in the Commercial Register can require suppliers to send EN 16931 compliant e-invoices.
Full B2B e-invoicing mandate planned
1 January 2027
Domestic B2B
Ministry of Finance plans universal mandatory e-invoicing for all VAT-subjected B2B transactions, eliminating EUR 1,000 reporting threshold.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.