E-invoicing compliance and regulatory updates - Estonia

Electronic Invoicing Estonia

In Estonia a Business-to-Government (B2G) e-invoice mandate has been in place since 2019, when the Estonian parliament passed an Act of Amendments to the Accounting Act. The mandate is based on a national standard XML-format and the European standard on e-invoicing (EN). Instead of a central platform, contracting authorities within the public sector use a decentralised approach whereby the buyers receive e-invoices individually.

The use of electronic invoice for Business-to-Business (B2B) is allowed, however not mandatory and the buyer’s consent to receive e-invoices is required. The issuing of e-invoices is not subject to any explicit requirements.

The responsible tax authority in Estonia is The Estonian Tax Authority (EMTA).

Besides Estonia's e-invoicing landscape currently lacks a mandate, yet the country is lately moving towards amending its Accounting Act.

The aim is to integrate a Business-to-Business (B2B) e-invoice mandate within the Act, aligning with European e-invoicing standards. The envisioned B2B e-invoice mandate is poised to be customer-initiated. More announcements are expected during 2024, stay tuned!


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing Estonia

In Estonia a Business-to-Government (B2G) e-invoice mandate has been in place since 2019, when the Estonian parliament passed an Act of Amendments to the Accounting Act. The mandate is based on a national standard XML-format and the European standard on e-invoicing (EN). Instead of a central platform, contracting authorities within the public sector use a decentralised approach whereby the buyers receive e-invoices individually.

The use of electronic invoice for Business-to-Business (B2B) is allowed, however not mandatory and the buyer’s consent to receive e-invoices is required. The issuing of e-invoices is not subject to any explicit requirements.

The responsible tax authority in Estonia is The Estonian Tax Authority (EMTA).

Besides Estonia's e-invoicing landscape currently lacks a mandate, yet the country is lately moving towards amending its Accounting Act.

The aim is to integrate a Business-to-Business (B2B) e-invoice mandate within the Act, aligning with European e-invoicing standards. The envisioned B2B e-invoice mandate is poised to be customer-initiated. More announcements are expected during 2024, stay tuned!


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

The archiving period for invoices is 7 years from January of the following year the invoice is issued.

Invoices can be archived outside of Estonia, as long as the fastest possible submission of invoices to the tax authority is ensured.


Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Basware Services

Basware offers B2B sending and receiving services, these services are offered via Peppol.


Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

Contact us

Interoperability

At Basware, we are passionate about delivering the benefits of open interoperability to our customers. So, we have partnered with more than 220 e-invoicing networks around the world to ensure the Basware Network remains the largest open commerce network of buyers and suppliers.

Our interoperability partners in Estonia are:

  • Telema
  • Unified Post (Fitek)
  • Edisoft
  • BillBerry
  • RIK.ee (Government e-business platform)

Our advice

Estonia allows various B2B invoicing methods: paper, PDF, electronic and portal key-in invoices.

With adequate enablement campaigns, high levels of true electronic invoices can be obtained. We advise both invoice receivers and invoice senders to reach out to their customer/supplier base and discuss the possibility to deliver invoices electronically. This will drive cost reduction, increased automation and improved collaboration.

The Basware Network provides access to a large existing buyer/supplier base in Estonia. Our experts are here to support you in your e-invoicing transformation.


Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Electronic Invoicing Estonia

In Estonia a Business-to-Government (B2G) e-invoice mandate has been in place since 2019, when the Estonian parliament passed an Act of Amendments to the Accounting Act. The mandate is based on a national standard XML-format and the European standard on e-invoicing (EN). Instead of a central platform, contracting authorities within the public sector use a decentralised approach whereby the buyers receive e-invoices individually.

The use of electronic invoice for Business-to-Business (B2B) is allowed, however not mandatory and the buyer’s consent to receive e-invoices is required. The issuing of e-invoices is not subject to any explicit requirements.

The responsible tax authority in Estonia is The Estonian Tax Authority (EMTA).

Besides Estonia's e-invoicing landscape currently lacks a mandate, yet the country is lately moving towards amending its Accounting Act.

The aim is to integrate a Business-to-Business (B2B) e-invoice mandate within the Act, aligning with European e-invoicing standards. The envisioned B2B e-invoice mandate is poised to be customer-initiated. More announcements are expected during 2024, stay tuned!


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.