E-Invoicing In Estonia
Accounting Act Amendment Act 795 SE
Estonian Ministry of Finance
The Estonian Center of Registers and Information Systems (RIK)
- B2G Procurement
- B2B Procurement
Peppol BIS Billing 3.0
The Estonian ministry of finance introduced the amendment of the Accounting Act in 2017. Since then B2G transactions, issuing e-Invoices has been mandatory for all businesses to all public authorities. E-document must be issued in XML-based format and can be sent via private service providers, Peppol network, e-Financials, or companies’ own accounting ERP system.
For B2B transactions, e-Invoicing is optional, only the buyer’s consent is required. All VAT-registered entities must file VAT returns via E-tax or e-Estonia periodically. E- tax is an electronic tax filing system developed by the government.