Electronic Invoicing in Estonia
Is e-invoicing mandatory in Estonia ?
B2B e-invoicing is allowed but not mandatory. E-invoicing is mandatory for B2G transactions in Estonia since 2019.
Who is affected?
All public sector contracting authorities must receive B2G e-invoices. In B2B, e-invoicing is optional and requires the buyer’s consent.
Compliance requirements
For B2G, invoices must follow the EE-CIUS format and the European e-invoicing standard. In B2B, buyer consent is required, but no specific format or platform is mandated.
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Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
There is no central platform in Estonia.
Estonian e-invoicing is based on an operator model and there are multiple operators which may be used to transact in Estonia, including the Peppol network. Taxpayers can receive e-invoices free of charge using the Centre of Registers and Information Systems (RIK).
What formats are required in Estonia?
B2G invoices must follow the EE-CIUS format and comply with the European e-invoicing standard EN 16931. As e-invoicing is not mandatory for B2B, there are no specific format requirements.
Archiving in Estonia
What are the archiving requirements in Estonia?
Invoices must be retained for seven years. Invoices can be archived outside of Estonia, as long as the fastest possible submission of invoices to the tax authority is ensured.
Legal invoice:
- For suppliers: A legal invoice is a structured XML e-invoice compliant with Estonian national and EU standards as sent to the buyer.
- For buyers: In B2G, a legal invoice is an e-invoice received in the required structured XML format, in the same structured format in which it was received. In B2B, the legal invoice is the invoice received from the supplier in the format the supplier sent it.
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Key Actions
Ensure compliance: Prepare to send e-invoices to public sector business partners.
Adjust to e-invoicing: Agree with your private sector business partners on the use of e-invoicing.
Archive properly: Store invoices for seven years, beginning January of the year following issuance.
Estonian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2019 |
| B2B | Voluntary | - |
Supplier requirement: Estonian B2G suppliers must issue e-invoices in the national XML format, compliant with the European e-invoicing standard (EN). In B2B, suppliers may issue e-invoices if the buyer agrees.
Buyer requirement: Estonian public buyers must be able to receive e-invoices individually through a decentralised system. In B2B, buyers must give consent to receive e-invoices.
Archiving requirement: Invoices must be archived for seven years from January of the year following issuance.
