Estonia is planning changes to its Accounting Act to implement a customer-imposed B2B e-invoice mandate in accordance with the European e-invoicing standard.
The intended changes are:
- To remove the reference to the Estonian e-invoice standard
- To give all accounting entities registered as receivers in the commercial register the right to demand an e-invoice that complies with the European standard when purchasing goods or services from another accounting entity.
The initial plan was to implement these changes in 2024. However, as the draft law has not been passed yet, it is unlikely that the changes will take effect already next year.
