The Estonian Parliament has approved amendments to the Accounting Act, introducing, among other provisions, a mandatory B2B e-invoicing obligation, conditional upon the buyer’s request, effective from 1 July 2025, which is six months later than initially proposed in the draft legislation.
From July 2025, all entities listed in the Commercial Register as e-invoice recipients, whether in the private and public sectors, will be entitled to request e-invoices for goods or services purchased.
While suppliers will not be generally mandated to issue e-invoices, buyers will have the right to request them if designated in the Commercial Register as e-invoice recipients. The Register will contain the respective identifier data of the e-invoice handler (concept under Estonian law that includes service providers offering certain e-invoicing functionalities, like the conversion of invoice data into a machine processable e-invoice) and other information related to e-invoice reception channels.
If the buyer requests an e-invoice, the European e-invoice standard (EU EN16931) will be used by default. The parties may, however, agree to use another relevant e-invoice standard.
