E-Invoicing in Estonia
Buyer’s choice principle with e‑Invoice Operator Network – Flexible mandate
Estonia’s Ministry of Finance oversees e‑invoicing policy. Electronic invoicing is regulated by the Accounting Act and the Public Procurement Act, and Estonia transposed Directive 2014/55/EU for public procurement. Estonia’s digital government encourages widespread use of e‑invoices across sectors.
Key Milestones
2017
Directive Implementation
Estonia transposes Directive 2014/55/EU and establishes e-Invoice Operator Network.
Current
Buyer’s Choice
E-invoicing mandatory when buyer requests it. All accounting entities must be able to issue and receive e-invoices.
Ongoing
Digital Government
Estonia’s digital government encourages widespread use of e-invoices across all sectors via Peppol network.
Estonia’s Ministry of Finance oversees e‑invoicing policy. Electronic invoicing is regulated by the Accounting Act and the Public Procurement Act, and Estonia transposed Directive 2014/55/EU for public procurement. Estonia’s digital government encourages widespread use of e‑invoices across sectors.
B2G
All public authorities must accept and process electronic invoices. The buyer’s choice principle applies: if a contracting authority requests an e‑invoice, the supplier must comply.
B2B
E‑invoicing is mandatory when the buyer requests it. Estonia’s Accounting Act stipulates that all accounting entities must be able to issue and receive e‑invoices upon request.
B2C
There is no requirement for consumer invoices.
Network Architecture
Estonia uses an open four‑corner model with electronic invoices transmitted via the Estonian e‑Invoice Operator Network, integrated with the international Peppol network.
Format Standards
The national format is based on EN 16931 with no CIUS. Invoices can be exchanged via Peppol BIS Billing 3.0 or Estonia’s e‑Invoice format. No real‑time VAT reporting required.
Peppol Access Point
We operate as a certified Peppol Access Point in Estonia and connect seamlessly to the local e‑Invoice Operator Network.
Full Compliance Support
Our platform enables Estonian companies to issue and receive e‑invoices in the required format, respond to buyer requests, and integrate with accounting systems.
Cross‑Border Invoicing
We support international e‑invoicing via Peppol, making it easy for Estonian businesses to trade across borders
Ministry of Finance – e‑Invoice portal:
information on Estonia’s e‑Invoice system and operator network
European Commission – eInvoicing in Estonia:
overview of buyer’s choice principle and mandates
FAQs
Is e‑invoicing mandatory for all businesses?
Only when the buyer requests it; otherwise it is voluntary.
What format should I use?
The national e‑Invoice format based on EN 16931 or Peppol BIS 3.0.
Do invoices go through a government portal?
No. They are exchanged via a network of operators, including Peppol.
Summary
Estonia adopts a flexible e‑invoicing regime: public authorities must accept e‑invoices, and businesses must issue e‑invoices when requested by buyers. There is no B2C requirement. Invoices follow EN 16931 and are exchanged via Estonia’s operator network and Peppol. There is no central clearance or real‑time VAT reporting. Our Peppol Access Point services help Estonian entities comply with buyer demands and participate in cross‑border e‑invoicing.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
