Regulatory updates - Estonia

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

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Estonia.
December 14 2023

Estonia is likely to adopt countrywide e-invoicing after 2025

The introduction of e-invoicing in the business sector under the proposed amendments to the Accounting Act is expected to be implemented after 2025. 

April 2 2019

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

Regulatory overview

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