On 20 February 2019, the parliament of Estonia (Riigikogu) passed an Act on Amendments to the Accounting Act. The Act makes Estonia yet another European country to go beyond the requirements on Directive 2014/55/EU and extend the e-invoicing mandate as well on suppliers.
The timelines of the mandates will be as follows:
- From April 2019: all contracting authorities are obliged to be able to receive e-invoices that comply with the European Norm
- From July 2019: all invoices to the public sector can only be sent as e-invoices compatible with the European Norm
The Estonian Center of Registers and Information Systems (RIK) maintains the government-owned infrastructure (e-Financials) that performs the service of receiving and sending e-invoices and accompanying documents between suppliers and public contracting authorities. RIK will be accepting e-invoices that comply with EN 16931-1, i.e. UBL 2.1 or CII and the Official Estonian e-invoice standard EVS 923: 2014 / AC: 2017
Companies and institutions can use the state register “Register of E-Invoice Recipients”, where all organisations receiving e-invoices (business and non-profit associations, foundations and state and local government agencies) are registered. The register lists all necessary information to electronically transmit invoices to registered companies/institutions.
Estonia’s approach to e-invoicing is however decentralised, whereby contracting authorities can contract an e-invoicing service provider of their choosing to receive e-invoices compatible with the European Norm instead of being connected to the central platform.
Pagero offers the necessary network reach to exchange e-invoices with the Estonian public sector.
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