Estonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier
vor 481 Tagen (In Kraft)
Hinweis zum Datum: Amendment to the Raamatupidamise seadus (Accounting Act, RPS §71 lg 7), passed by the Riigikogu on 18 September 2024, in force since 2025-07-01. A separate, wider mandatory B2B e-invoicing regime (removing the VAT return's €1,000 threshold) is only at the draft notice-of-intent stage as of 2026-09-08, targeting 2027-01-01 — not yet adopted (see ee-einvoicing-b2b-mandate-2027-proposed).
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Was sich ändert
Amendments to the Estonian Accounting Act give any company or public body registered in the Business Register as an e-invoice recipient the right to require suppliers to send machine-readable e-invoices. Unless otherwise agreed, the EU standard EN 16931 applies. There is no general obligation to issue e-invoices yet.
Wer betroffen ist
All Estonian businesses selling to companies or public bodies registered as e-invoice recipients; sellers must be able to comply on request.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen · Gilt, wenn: Wir stellen anderen Unternehmen Rechnungen (B2B); Wir verkaufen an öffentliche Stellen (B2G)
Was zu tun ist
Make sure your invoicing software can produce EN 16931-compliant e-invoices, ideally via Peppol or an e-invoice operator. Check the Business Register for customers flagged as e-invoice recipients, and register your own business as an e-invoice recipient if you want to receive e-invoices only.
PROPOSED, not adopted: the Ministry of Finance published a notice of intent (väljatöötamiskavatsus) to amend the Käibemaksuseadus (VAT Act) to require e-invoices for VAT-registered B2B transactions and remove the current €1,000 threshold for declaring individual transactions in the VAT return annex, targeting entry into force from 2027. As of 2026-09-08 this is still an early-stage draft notice, not a bill submitted to the Riigikogu — do not treat 2027 as confirmed.
All Estonian VAT-registered businesses issuing or receiving domestic B2B invoices, if and when the amendment is adopted.