Estonia e-Invoicing News and Updates

Every Estonia e-invoicing change recorded here: 3 updates, newest first, each cited to its official source. Last change logged 12 January 2026.

Follow our LinkedIn newsletter

Mandate deadlines, country updates and new guides from e-Invoice.app, straight to your LinkedIn feed.

Subscribe on LinkedIn

January 2026

Estonia

Technical Update

Ministry of Finance updates its official e-invoice guidance

The Ministry of Finance refreshed its guidance on accounting source documents, invoices and e-invoices , dated 12 January 2026. It confirms that the 2019 public sector e-invoicing obligation was replaced in 2025 by the buyer's right to choose the invoice form, that around 18,000 businesses are now registered as e-invoice recipients and the number is growing, and that all public sector units are already registered, so e-invoicing to the state continues in substance while public buyers may now accept other invoice forms by exception. The guidance restates Estonia's format freedom principle, keeps both the EVS 923:2014 Estonian profile and the European standard permitted, recommends the European standard, and notes that the Estonian e-invoice guide applied until 30 June 2025.

12 JanView Estonia e-Invoicing mandate

July 2025

Estonia

Status Change

Accounting Act replaces the public sector e-invoicing duty with buyer's choice

The Raamatupidamise seaduse muutmise seadus , passed on 18 September 2024 and published as RT I, 10.10.2024, 1, took effect on 1 July 2025. It repealed the standalone obligation to e-invoice public sector buyers and replaced it with a buyer's choice rule that also covers the private sector: any accounting entity marked in the commercial register as an e-invoice recipient may require an e-invoice from its supplier, and an invoice conforming to EN 16931-1 is presumed correctly drawn up unless the parties agree another standard. Accounting entities can now register with the commercial register themselves instead of going through an e-invoice operator, and the ministerial Estonian e-invoice guide issued under § 7¹ lõige 10 ceased to apply on 30 June 2025.

1 Jul 2025View Estonia e-Invoicing mandate

December 2024

Estonia

Timeline Update

B2B

Ministry of Finance proposes compulsory e-invoicing for VAT-registered businesses

The Ministry of Finance put forward two measures to improve VAT collection : abolishing the EUR 1,000 threshold for declaring transactions in the VAT return annex, and making e-invoices compulsory for VAT-registered persons. The ministry estimated additional receipts of EUR 16.6 million a year, noted that only 7 per cent of taxable persons were then marked in the commercial register as e-invoice recipients while 47 per cent told the tax board they were ready to switch, and said the bill drawn up on the basis of the legislative intent could enter into force from 2027. No such bill has been adopted since.

4 Dec 2024View Estonia e-Invoicing mandate

Estonia e-Invoicing News and Updates

January 2026

Ministry of Finance updates its official e-invoice guidance

July 2025

Accounting Act replaces the public sector e-invoicing duty with buyer's choice

December 2024

Ministry of Finance proposes compulsory e-invoicing for VAT-registered businesses

News from other countries