As of 1 July 2025, any Estonian company registered as an e-invoice recipient can require its suppliers to send proper e-invoices, including suppliers abroad. A general requirement for all business-to-business invoices is planned next, and from 2030 the whole EU moves to e-invoices for cross-border sales. If you run an Estonian company, or sell to one, here is what applies today and what to prepare for.
Since 1 July 2025: any company registered as an e-invoice recipient in the Estonian Business Register can require e-invoices from its suppliers. The European standard EN 16931 applies unless both sides agree on another format.
Planned for 2027: a general e-invoicing requirement for business-to-business sales in Estonia. As of September 2026 this is a stated plan, not a law.
From 1 July 2030: e-invoices and digital reporting become mandatory for business-to-business sales between EU countries.
What actually counts as an e-invoice
An e-invoice is not an invoice sent electronically. It is an invoice built in a fixed, structured format, usually an XML file, that travels from the seller's software straight into the buyer's accounting software. Nobody types the figures in again. The buyer's software reads the supplier, amounts, VAT and due date on its own.
The accountant can still decide how the invoice is booked, for example which account it goes to. The e-invoice removes the manual typing, not the accountant's judgement.
A PDF is a picture of an invoice. Someone, or some scanning tool, still has to read it and enter the data. An e-invoice is data from the start. It is not sent by email at all, but through an e-invoice operator or the Peppol network, which also leaves a log showing that the invoice was delivered. If a customer has registered as an e-invoice recipient, a PDF no longer meets their request.
Faster payment
The invoice lands directly in the customer's system instead of an inbox or spam folder, and there is a record that it arrived.
It is also easier to bid in public tenders, which already require e-invoices.
No manual entry
Data flows into the accounting software automatically, which saves time on every invoice and cuts input mistakes.
Structured invoices can also carry more detail, such as item lines and attachments.
From a seller's duty to a buyer's right
The amendment to Estonia's Accounting Act (bill 428 SE, proclaimed on 2 October 2024) turned the old rule around. Before, the law simply said that sellers must send e-invoices to public sector buyers. Now the law gives buyers a right: any company that has registered as an e-invoice recipient in the Business Register can require its suppliers to send e-invoices. All public sector bodies are registered recipients.
Two other details matter in practice:
| Topic | What the law says |
|---|---|
| Registering as a recipient | A company can now start the registration itself. Before July 2025, only an e-invoice operator could register a company. |
| Format | If the buyer requires an e-invoice and the two sides have not agreed on another format, the European standard EN 16931 applies by default. |
| Existing formats | No format is banned. The Estonian e-invoice standard EVS 923:2014 can still be used when both parties agree. |
Four common cases
- 1
A public body buys from your company
All public sector bodies are registered e-invoice recipients, so they can require an e-invoice from you.
- 2
Your company buys from a public body
The public body only has to send you an e-invoice if your company is registered as an e-invoice recipient in the Business Register.
- 3
One Estonian company buys from another
If the buyer is a registered e-invoice recipient, it can require an e-invoice. Without another agreed format, EN 16931 applies. Check that your software can send it.
- 4
An Estonian company buys from a foreign supplier
The right also applies to foreign suppliers. If their software cannot send an Estonian e-invoice, they can send one through the Peppol network.
How e-invoices cross borders
Each country tends to use its own e-invoice format. Peppol, originally Pan-European Public Procurement Online, is the network that connects them. It carries the invoice from the seller's system to the buyer's system and makes sure both sides receive data that follows the European standard. In Estonia, you switch on the Peppol channel with your e-invoice operator. After that, you can send and receive e-invoices with companies across Europe without supporting every national format yourself.
Our Estonian accountants can check your setup and handle incoming and outgoing invoices for you.
2027 in Estonia, 2030 across the EU
Estonia, 2027 (planned). The government has signalled a general e-invoicing requirement for business-to-business sales by 2027. The Ministry of Finance has also proposed removing the €1,000 limit in the KMD INF annex to the VAT return, so every business invoice would be reported, not only larger ones. As of September 2026, the draft had not been adopted into law. Treat 2027 as a planning date, not a confirmed deadline.
The EU, 1 July 2030. The EU's VAT in the Digital Age package (ViDA) was adopted in March 2025. From 1 July 2030, invoices for business-to-business sales between EU countries must be e-invoices based on EN 16931 and reported to the tax authorities digitally. Until then, member states can already require e-invoices for domestic sales, and several have.
| Country | Business-to-business e-invoicing |
|---|---|
| Belgium | Mandatory since 1 January 2026, sent through Peppol |
| Croatia | Mandatory since 1 January 2026 |
| Poland | National system (KSeF) mandatory since 1 February 2026 for companies with turnover over PLN 200 million, since 1 April 2026 for most others, and from 1 January 2027 for the smallest businesses |
| France | Since 1 September 2026, all companies must be able to receive e-invoices, and large and mid-sized companies must send them. Small and micro companies start sending on 1 September 2027 |
| Germany | All companies must be able to receive since January 2025. Sending is required from 2027 for larger companies and 2028 for all |
| Finland | Companies with turnover over €10,000 can require e-invoices from their suppliers |
| Estonia | Buyer's right since 1 July 2025. General requirement planned for 2027 |
The buyer's right also covers foreign suppliers. If an Estonian customer is registered as an e-invoice recipient and asks for an e-invoice, a PDF is not enough. Check whether your software supports EN 16931 or Peppol before your next contract, especially if you already invoice customers in Belgium, Germany or France.
Five steps to take now
- 1
Check what your software can do
Find out whether your invoicing or accounting software can send and receive invoices in EN 16931 format, and through which operator.
- 2
Decide whether to register as a recipient
Registering in the Business Register lets you require e-invoices from your suppliers, which saves time on every purchase invoice.
- 3
Switch on Peppol
Activate the Peppol channel with your e-invoice operator if you buy from or sell to companies in other EU countries.
- 4
Ask your main customers
Check which of your customers are registered as e-invoice recipients, so a request does not hold up your next payment.
- 5
Plan for 2027 and 2030
Choose tools now that will cope with a general requirement in Estonia and the EU rules for cross-border sales.
You do not need to be in Estonia to comply. E-invoices are sent through operators and Peppol, not by post, so everything works remotely.
Your accountant should be ready too. If your purchase invoices arrive as e-invoices, your accountant can book them faster and with fewer errors.
Start with your biggest customers. They are the most likely to register as e-invoice recipients first.
Frequently asked questions about e-invoicing in Estonia
Is e-invoicing mandatory in Estonia?
It is mandatory when you sell to the public sector, and since 1 July 2025 whenever a buyer registered as an e-invoice recipient requires it. A general requirement for all business-to-business invoices is planned for 2027 but was not law as of September 2026.
Is a PDF invoice an e-invoice?
No. An e-invoice is a structured data file, usually XML, sent into the buyer's software through an e-invoice operator or Peppol. A PDF still has to be read and typed in.
Which format do I have to use?
The European standard EN 16931 by default. The Estonian standard EVS 923:2014 or another format can be used if both parties agree.
How does a company become an e-invoice recipient?
It registers in the Estonian Business Register. Since July 2025, the company can start the registration itself instead of going through an e-invoice operator.
Do foreign suppliers have to send e-invoices to Estonian companies?
Yes, if the Estonian buyer is a registered e-invoice recipient and requires one. The supplier can use the Peppol network if its own software does not support the Estonian format.
What changes in 2030?
Under ViDA, business-to-business sales between EU countries must be invoiced with e-invoices based on EN 16931 and reported digitally from 1 July 2030.
Send and receive e-invoices with My1Office for just €10 + VAT a month.
My1Office supports e-invoices, so 1Office customers can meet their customers' e-invoice requests and receive supplier e-invoices straight into their books. Questions about your setup? Our Estonian accountants are happy to help.
About this article
Written and reviewed by the 1Office Estonia accounting team. Rules reflect the Estonian Accounting Act and EU legislation as of October 2026. This article is for general information and does not constitute legal or tax advice.
Sources and references: Estonian Accounting Act, amendment bill 428 SE (in force 1 July 2025); Directive 2014/55/EU on electronic invoicing in public procurement; European standard EN 16931; Council Directive (EU) 2025/516 (VAT in the Digital Age); PwC Estonia, "E-arved Eestis ja Euroopa Liidus" (October 2024); European Commission, eInvoicing country factsheets.
