Regulatory updates - Estonia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Interoperability/ Peppol
– B2B: Post Audit
- B2B 1 July 2025: Buyers registered as e-invoice receivers may demand their suppliers to issue e-invoices
Mandatory Infrastructure:
– B2G: RIK/Peppol or contracted service providers
– B2B: N/A
Mandatory Format:
– B2G: EN compatible formats, EVS 923:2014 and EVS 923:2014/AC:2017, PDF from foreign suppliers
– B2B: No explicit requirements
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
- B2B 1 July 2025: Buyers registered as e-invoice receivers may demand their suppliers to issue e-invoices
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Movable property: 7 years
– Immovable property: 10 years
Archiving Abroad:
Allowed