Resources
E-Invoicing In Estonia
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Estonia.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/e-Invoicing.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Others.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Legislation.png)
Legislation
Accounting Act Amendment Act 795 SE
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Tax.png)
Tax Authority
Estonian Ministry of Finance
The Estonian Center of Registers and Information Systems (RIK)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Mandatory.png)
Mandatory Status
- B2G Procurement
Mandatory - B2B Procurement
Voluntary - e-Filing
Mandatory
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Reporting-Model.png)
Reporting Model
Peppol BIS Billing 3.0
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Format.png)
Format
XML
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Signature.png)
e-Signature
Not mandatory
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Archiving.png)
Archiving
7 years
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.