Estonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier
What changes
Amendments to the Estonian Accounting Act give any company or public body registered in the Commercial 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.
Who is affected
All Estonian businesses selling to companies or public bodies registered as e-invoice recipients; sellers must be able to comply on request.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B); We sell to public bodies (B2G)
What to do
Make sure your invoicing software can produce EN 16931 or Estonian e-invoices, ideally via Peppol or an e-invoice operator. Check the Commercial Register for customers flagged as e-invoice recipients and register yourself to receive e-invoices.
Sources
- European Commission – eInvoicing in Estonia (country factsheet) (ec.europa.eu)
- Sovos – Estonia: mandatory B2B e-invoicing upon buyer's request approved (sovos.com)
Last verified 7 September 2026. Informational only, not legal advice.