Electronic invoicing guide
Estonia
Digital reporting requirements
B2G: Interoperability/Peppol
B2B: Post Audit
Obligatory
B2G: Mandatory
B2B: Voluntary, if issued e-invoices must comply with format/interoperability rules.
Authority
Ministry of Finance.
Platform
RIK (Centre of Registers and Information Systems) / Peppol / Certified Service Providers
Format
Invoices can be issued in the national XML format (EVS 923:2014/AC:2017) or the European UBL 2.1. and UN/CEFACT CII.
Storage time
Movable property: 7 years
Immovable property: 10 years
Reporting and processes
Does not have real-time digital reporting obligations (e.g. like SAF-T or SDI). However, periodic VAT reporting (e.g. via Form KMD) is mandatory.
Upcoming legislative changes
Starting 1 July 2025, all entities registered in the Estonian business register as e-invoice recipients — including all public sector bodies — will have the right to require their suppliers to issue machine-readable electronic invoices.
Businesses can now register themselves directly in the e-invoice registry, without relying solely on their e-invoice operator.
The invoice format can be freely agreed upon between the parties. However, if no specific format is contractually agreed, the default mandatory format will be the European e-invoice standard (EN 16931), in accordance with the Estonian implementation of Directive 2014/55/EU.
Links of Interest and documents
Do you have a specific need?
Get in touch with our team of experts to tackle legislative challenges.
- Detailed reports for any market.
- Support and advice in the implementation process.
- Electronic invoicing as the cornerstone of your company's digital transformation.
