Estonia uses a buyer's-choice rule. Since July 2025, any accounting entity, business or public body, that is registered as an e-invoice recipient in the commercial register is entitled to receive e-invoices in the European standard EN 16931 by default, unless the parties agree otherwise. Invoices to public bodies have had to be electronic since 1 July 2019.
This page summarises the European Commission's country sheet for Estonia, checked on 5 November 2026. It is not tax advice; check the current Estonian sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Send e-invoices to public bodies | Suppliers to the public sector | 1 July 2019 | e-invoice operators, Peppol | in force | European Commission |
| Send an EN 16931 e-invoice when the buyer is a registered e-invoice recipient | All accounting entities, for B2B and B2G sales | July 2025 | e-invoice operators, Peppol | in force (Accounting Act), unless agreed otherwise | European Commission |
| Issue e-invoices to consumers | Businesses | none | no obligation | European Commission | |
| Real-time, transaction-based VAT reporting (XBRL GL) | Not yet defined | planned for 2027 | not yet defined | in test | European Commission |
This is a right of the buyer, not a general duty to send every invoice electronically. Klarbon has not confirmed the July 2025 rule from the Accounting Act itself, so check the current text if your obligation depends on it.
How are e-invoices sent?
Estonia has no central platform. Businesses and public bodies receive e-invoices through private service providers, which exchange invoices with each other through roaming agreements and connect to Peppol for cross-border invoices. You can issue e-invoices from your own accounting software, outsource it, or use the free tool of the Centre of Registers and Information Systems (RIK) (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| EN 16931, for example in UBL | B2B and B2G e-invoices | the only standard named in the Accounting Act since July 2025; no national CIUS |
| Estonian national XML e-invoice | existing B2B flows by agreement | still permitted, expected to fade out |
| Peppol BIS Billing 3.0 | cross-border invoices |
What can Klarbon do with Estonian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL, CII or Peppol BIS invoice | open an e-invoice, free | the national XML format is not supported |
| Check a file against EN 16931 | check an e-invoice | |
| Turn an e-invoice into another EN 16931 format, such as UBL or CII | convert an e-invoice, one credit | your operator sends it |
Klarbon is not an e-invoice operator and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Estonia | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Estonia | B2B | Send | To be confirmed | Transactions where a registered e-invoice recipient invokes the statutory default under the buyer-choice regime. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Estonia?
In effect, when the buyer asks for it. Since July 2025, under the Accounting Act, any accounting entity registered as an e-invoice recipient in the commercial register is entitled to receive e-invoices in the European standard EN 16931 by default, unless the parties agree otherwise. The same rule applies to businesses and public bodies.
Do Estonian public bodies require e-invoices?
Yes. E-invoices have been mandatory for invoices to the public sector since 1 July 2019. All public bodies are registered as e-invoice recipients, so the buyer's-choice rule applies to them automatically.
Can I still use the old Estonian XML e-invoice format?
Yes, if both parties agree. Since July 2025 the Accounting Act names only EN 16931, but the earlier national XML standard is still permitted and in use, and is expected to fade out over the coming years.
How are e-invoices sent in Estonia?
Through private e-invoice operators connected by roaming agreements and to Peppol, or through your own accounting software. The Centre of Registers and Information Systems (RIK) offers a free tool for issuing e-invoices.