Type: Legislation
Estonia is set to introduce optional mandatory e-invoicing from January 2025, allowing registered e-invoicing recipients to request digital invoices. The amendments to the Accounting Act seek to standardize e-invoicing formats, with the default being the EU EN16931 standard. B2G e-invoicing has been enforced since March 2017, utilizing various standards and facilitated through Peppol networks or commercial intermediaries.
The proposed changes aim to empower B2B customers to request e-invoices from suppliers, potentially streamlining business transactions. Estonia remains attentive to potential revisions in light of anticipated EU VAT reforms, including future intra-community e-invoicing changes.
Effective date: January 2025
