An Estonian e-invoice follows the European standard EN 16931, usually as a Peppol invoice, or by agreement the national Estonian e-invoice XML, version 1.2. Since 1 July 2025 the buyer chooses: a business registered as an e-invoice recipient in the e-Business Register can require e-invoices from its suppliers. Public sector bodies have required them since 2019. Dedicated Klarbon support is planned; Klarbon opens Peppol BIS invoices.
The two Estonian formats
| European standard (Peppol invoice) | Estonian e-invoice | |
|---|---|---|
| Model | EN 16931 | national, with an EN 16931 extension since 1.2.EN |
| Syntax | UBL 2.1 for Peppol BIS Billing; CII is a separate EN 16931 syntax | Estonian XML, root E_Invoice |
| Invoices per file | one | one or more, with a header and a footer of totals |
| Maintained by | CEN and OpenPeppol | ITL, the Estonian IT and telecommunications association |
| Ministry of Finance view | recommended | older, wider spread locally |
| Date | What applies |
|---|---|
| 1 July 2019 | suppliers to the public sector must send e-invoices |
| 1 July 2025 | the buyer chooses: registered e-invoice recipients can require e-invoices |
The Ministry of Finance explains the two formats, the buyer's right and the role of the e-Business Register (Ministry of Finance). ITL publishes the Estonian e-invoice descriptions and mappings to the EN 16931 model, to CII and to Peppol BIS UBL (ITL, ITL description).
What does Klarbon do with Estonian e-invoices?
Opening the national E_Invoice XML is planned, not available yet. Klarbon opens and checks Peppol BIS Billing 3.0 and other EN 16931 invoices in UBL and CII, with checking in beta; see the invoice viewer. Klarbon does not send invoices through the Peppol network.
Related
Frequently asked questions
Do I have to send e-invoices in Estonia?
Since 1 July 2025, an Estonian accounting entity that has registered publicly in the e-Business Register as an e-invoice recipient can require e-invoices from its suppliers. Unless the parties agree otherwise, the supplier must then send one. All public sector bodies are registered.
Which format counts as an Estonian e-invoice?
Under the Accounting Act, an e-invoice is presumed correct when it follows EN 16931-1. The parties may agree on another suitable standard, the most common being the national Estonian e-invoice.
What is the Estonian e-invoice standard?
A national XML format with the root element E_Invoice, which can hold several invoices with a header and a footer of totals. Version 1.2.EN of 2018 added an extension so its data can meet EN 16931. The IT and telecommunications association ITL maintains it.
Which format does the Ministry of Finance recommend?
The European standard, known in Estonia as the Peppol invoice. The Ministry says the national standard is older and wider spread locally, but recommends the European one as its use grows across the EU.