PEPPOL IN EUROPE
E-invoicing in Estonia
In Estonia, the obligation for e-invoicing extends beyond the scope of Directive 2014/55/EU, as it has also applied to suppliers since 2019. This means that all B2G invoices can only be sent as e-invoices and must comply with the European Standard.
There is no uniform infrastructure for e-invoicing, which means freedom in terms of concluding contracts with e-invoicing service providers that operate under the inte-roperability model or the PEPPOL network. There are also no detailed requirements regarding the format or mecha-nism of invoice exchange.
The Estonian Center of Registers and Information Systems (RIK) has prepared a solution for small businesses that can send invoices to government entities. From July 2025, sell-ers will be required to issue an e-invoice upon a buyer’s re-quest. In cases where a buyer asks for an e-invoice and no other format has been agreed upon, the default format will be the European e-invoice standard (EU EN16931). On top of the right to request e-Invoices, which comes into life in July 2025, the Ministry of Finance submitted the proposals and unveiled the intention to develop the bill for amending the VAT Act aiming for the introduction of mandatory e-invoicing for all VAT-subjected B2B transactions. The Estonian Ministry of Finance has announced a revised timeline for the mandatory implementation of e-invoicing, targeting a 2027 launch for domestic B2B transactions.
