E-Invoicing in Estonia

​In Estonia, electronic invoicing was introduced in April 2019 for business transactions with public institutions (B2G). Since then, public sector suppliers have been required to submit their invoices electronically. There is no central government system for the exchange of electronic invoices; instead, companies use various private service providers that enable the sending and receiving of e-invoices. July 1, 2025 Companies registered in the Business Register as e-invoice recipients can require their suppliers to issue electronic invoices. Furthermore, the Estonian government plans to 2027 to make electronic invoicing mandatory for all B2B transactions in order to increase efficiency and improve VAT collection.

schedule

2016: Estonian Parliament (Riigikogu) adopts amendments to the Accounting Act and introduces e-invoicing.

2019: Only e-invoices from the public sector are accepted.

2024: Estonian Parliament (Riigikogu) adopts further amendments to the Corporate Accounting Act.

2025: Companies registered in the company register as e-invoice recipients,
can require their suppliers to issue electronic invoices.

2027: Planned introduction of a general obligation for electronic invoicing for all B2B transactions.

    applicability

    The e-invoice primarily covers Business-to-Government (B2G) and Business to Business (B2B) transactions.

    format

    XML (EVS 923:2014/AC:2017) or UBL 2.1. and UN/CEFACT CII format.

    Electronic signature

    Electronic signatures are not mandatory.

    Archiving

    E-invoices must 7 years long be archived.


    Further information on electronic invoicing in Estonia:

    https://ariregister.rik.ee/eng


    e invoice 2

    GOpus® eInvoice

    Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.


    Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Estonia?

    We will be happy to personally assist you with any further questions you may have about our solution and the regulations.

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