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Estonia 2025 customer e-invoicing option

2025 Accounting Act e-invoicing legislation goes to Parliament

Estonia’s government has approved e-invoicing rule changes to the Accounting Act Amendment Act. This seeks to introduce optional mandatory e-invoicing from January 2025. This is available to taxpayers registered as e-invoicing recipients in the Estonian e-business register.

Parties may agreed on the machine-readable format. Otherwise the default EU EN16931 e-invoice standard applies.

The changes will now be reviewed and approved by Parliament.

This would give resident B2B customers the option to insist on e-invoices from their suppliers. This would include revising the definition of ‘machine-processable invoice’ or e-invoice to the EU’s EN 16931 structured e-invoice format. At present, businesses may use an Estonian standard or the EU’s. The Estonian Information Technology and Telecommunication Union has proposed moving to the EN 16931 single format for B2B transactions, too.

In Estonia, the Accounting Act regulates basic accounting functions for all registered business entities.

B2G e-invoicing since 2017

Estonia imposed e-invoicing for B2G transactions in March 2017. It applies either the Estonian UBL, UN/CEFACT CII or the European standard on e-invoicing. There is no central government platform for e-invoice exchange; instead, parties can exchange directly or via commercial intermediaries. Many parties use a Peppol network.

Economic operators must have an accounting software or ERP in place to generate e-invoices or can alternatively outsource the generation of e-invoices to different software providers.

Estonia’s plans may be revised in light of the EU’s own VAT in the Digital Age reforms. This includes a Digital Reporting Requirement pillar with intra-community e-invoicing reforms likely for 2030 or later.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia 2025 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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