Estonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027
The Ministry of Finance is drafting a VAT Act amendment that would make structured e-invoices mandatory for domestic B2B transactions between VAT-registered businesses and require all invoices (not just those above €1,000) to be declared in the VAT return annex, aimed at closing an estimated multi-million-euro VAT collection gap.
No action required yet — this is a draft notice of intent, not law. Track the Käibemaksuseadus amendment through the Ministry of Finance (fin.ee) and the Riigikogu legislative process before assuming a 2027 e-invoicing mandate applies; continue operating under the current buyer's-right regime (see ee-einvoicing-buyer-right) in the meantime.