Estonia
EEEstonia's e-invoicing runs through private e-invoice operators connected by roaming, with recipients registered in the commercial register; since July 2025 any registered buyer can require an EN 16931 e-invoice, and a general B2B obligation has been proposed.
Guide reviewed .
Invoicing and electronic documents
Commercial register e-invoice recipient entry
A business that wants to receive only e-invoices, or its e-invoice operator acting under contract, notifies the commercial register. The register marks the business as an e-invoice recipient and records its operator identifier or other reception channel, which senders use to route invoices.
Register data (recipient flag and operator identifier) · Official source: Riigi Teataja · Accounting Act, English translation, version in force from 20 July 2025
E-invoice operators
Private service providers handle e-invoices for their clients and are connected through roaming agreements, so a sender's operator can deliver to a recipient at another operator. A connection to Peppol has been developed for cross-border e-invoicing.
EN 16931; the earlier national XML standard is still permitted but expected to be phased out · Official source: European Commission · eInvoicing in Estonia
e-arveldaja
The accounting and invoicing application of the state's Centre of Registers and Information Systems (RIK), cited by officials as a free or low-cost way for small businesses to issue e-invoices. In 2023 it was free for fewer than ten transactions a month.
E-invoices delivered through the operator network · Official source: ERR (public broadcaster) · government plans e-invoicing for all businesses, 2023 (Estonian)
Before sending, check whether the customer is marked as an e-invoice recipient in the commercial register. A registered buyer can require an e-invoice, and the register records the operator to deliver to; see the Accounting Act. Estonian operators exchange invoices with each other through roaming. A foreign sender using Peppol should confirm that the recipient's operator accepts Peppol delivery.
E-invoicing and VAT reporting are separate today. The e-invoice goes to the customer through operators, while invoice data reaches the Tax and Customs Board through the monthly KMD INF annex for partners above the €1,000 threshold. A general B2B mandate and transaction-based reporting have been proposed or planned but were not law in the sources reviewed.
Legal guide
B2B and B2G · buyer's right to an e-invoice
In force since 1 July 2025Under section 7¹(7) of the Accounting Act, an accounting entity registered as an e-invoice recipient may require the seller to submit an e-invoice for goods or services purchased. An e-invoice is properly formatted if it complies with EN 16931-1, unless the parties agree another standard. The rule does not apply to documents for security authorities, state secrets, information under professional secrecy, or where another law sets a different procedure.
Official source: Riigi Teataja · Accounting Act, English translation, version in force from 20 July 2025B2G · public-sector invoices
Mandatory in practice when requestedFrom 1 July 2019 until 30 June 2025, suppliers to state and local government bodies, public-law legal persons, entities under their dominant influence and contracting authorities had to submit an e-invoice, in the national format or EN 16931. The 2025 amendment replaced this with the general buyer's-choice rule, which public-sector buyers registered as e-invoice recipients can use.
Official source: Riigi Teataja · Accounting Act, English translation, version in force June to December 2021B2B · general e-invoicing obligation
Proposed; no bill found in the sources reviewedIn December 2024 the Ministry of Finance published a legislative intent proposing an e-invoicing obligation for VAT-registered businesses, together with removing the €1,000 threshold for listing invoices in the VAT return annex. It said a bill based on it could take effect from 2027. No enacted law or exact start date was found.
Official source: ERR (public broadcaster) · Ministry of Finance proposes mandatory e-invoices, December 2024 (Estonian)E-reporting · VAT return annex (KMD INF)
Monthly invoice listingVAT-registered persons file the KMD INF annex with the monthly VAT return by the 20th day of the following month. Sales and purchase invoices are listed per transaction partner when the total per partner, excluding VAT, is at least €1,000. Returns can be filed in e-MTA by entry or XML/CSV upload, or through the X-tee data exchange layer.
Official source: Estonian Tax and Customs Board · filing VAT returns and the KMD INF annexReal-time VAT reporting
Planned, not in forceThe European Commission's country page describes a transaction-data-based VAT reporting system using XBRL GL that is in a test phase, with go-live planned for 2027, and ViDA-related VAT Act amendments expected by 2030.
Official source: European Commission · eInvoicing in Estonia
Timeline
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Public sector must accept national e-invoices
Public-sector buyers had to accept e-invoices meeting the national ministerial regulation from this date.
Official source: Riigi Teataja · Accounting Act, English translation, version in force June to December 2021 -
Suppliers to the public sector must e-invoice
The Accounting Act required e-invoices for supplies to state and local government and other public-sector buyers.
Official source: Riigi Teataja · Accounting Act, English translation, version in force June to December 2021 -
General B2B obligation proposed
The Ministry of Finance proposed e-invoicing for VAT-registered businesses and removing the €1,000 KMD INF threshold, possibly from 2027. This is a proposal, not law.
Official source: ERR (public broadcaster) · Ministry of Finance proposes mandatory e-invoices, December 2024 (Estonian) -
Buyer's-choice rule replaces the public-sector duty
Any accounting entity registered as an e-invoice recipient may require e-invoices, with EN 16931-1 as the default format.
Official source: Riigi Teataja · Accounting Act, English translation, version in force from 20 July 2025
Peppol in Estonia
- Directory participants
- 14,555
- Document families
- 10
Peppol Authority: OpenPeppol.
5 certified service providers based in Estonia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 14,528 participants
- 14,316 participants
- ApplicationResponse110 participants
- 21 participants
- CrossIndustryInvoice13 participants
- 11 participants
- 11 participants
- 3 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 144 | |
| 11 | |
| 3 | |
| 1 | |
| 146 | |
| 5 | |
| 3 | |
| 7 | |
| 30 | |
| 2 | |
| 3 | |
| 1 | |
| 20 | |
| 3 | |
| 1 | |
| 3 | |
| 1 | |
| 2 | |
| 31 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 36 | |
| 2 | |
| 1 | |
| 3 | |
| 6 | |
| 2 | |
| 4 | |
| 2 | |
| 3 | |
| 1 | |
| 7 | |
| 2 | |
| 2 | |
| 1 | |
| 1 | |
| 2 | |
| 2 | |
| 1 | |
| 2 | |
| 7 | |
| 1 | |
| 3 | |
| 4 | |
| 2 | |
| 1 | |
| 1 | |
| 17 | |
| 4 | |
| 2 | |
| 6 | |
| 2 | |
| 7 | |
| 1 | |
| 8 | |
| 3 | |
| 3 | |
| 2 | |
| 3 | |
| 2 | |
| 1 | |
| 2 | |
| 5 | |
| 4 | |
| 2 | |
| 4,846 | |
| 132 | |
| 4,272 | |
| 141 | |
| 192 | |
| 131 | |
| 173 | |
| 211 | |
| 219 | |
| 182 | |
| 226 | |
| 150 | |
| 145 | |
| 153 | |
| 167 | |
| 177 | |
| 245 | |
| 125 |
Registration dates in the current Directory snapshot.