Regulatory updates - Estonia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Estonia mandates supplier B2G e-invoicing
On 20 February 2019, the parliament of Estonia (Riigikogu) passed an Act on Amendments to the Accounting Act.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Interoperability/Peppol
– B2B: Post Audit
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
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

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