e-Invoice.app
Estonia

Estonia e-Invoicing

Updated 12 December 2025

B2B
mandatory
since 1 July 2025
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.
B2G
mandatory
since 1 July 2019
Mandatory for all public sector transactions per Public Procurement Act via e-Financials operators.
B2C
none

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View Estonia's e-invoicing regulatory compliance information.

EN 16931
EVS 923 national standard
UBL/CII via Peppol

Archiving Requirements:

7 years retention from financial year-end per Raamatupidamise seadus ; integrity, authenticity, and legibility must be guaranteed; archiving abroad permitted.
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Access Estonia's EN 16931 standards, EVS 923 national standard, UBL/CII via Peppol format specifications, and archiving requirements.

On-demand
Aruandlus / SAF-T-like on-demand reporting.

Access detailed regulatory announcements and implementation guidance.

B2G eInvoicing mandatory
1 July 2019
B2G
Details available after sign in
Accounting Act amendments passed
18 September 2024
National
Details available after sign in
ViDA Package published in Official Journal
25 March 2025
EU Level
Details available after sign in
Buyer's choice e-invoicing effective
1 July 2025
Domestic B2B
Details available after sign in
Full B2B e-invoicing mandate planned
1 January 2027
Domestic B2B
Details available after sign in
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Details available after sign in
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Details available after sign in
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Details available after sign in
ViDA: Domestic Alignment
1 January 2035
Domestic
Details available after sign in
Last updated: 12 December 2025
Official Source