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Estonia 2024 eInvoicing Country Sheet

  • This information provides details about the eInvoicing legislation in Estonia.
  • The Accounting Act mandates the use of eInvoicing for public sector entities since 1 March 2017 and requires specific formats, either the Estonian standard or the European standard on e-Invoicing.
  • The directive 2014/55/EU has been transposed, and the use of CIUS and Extensions is required.
  • There is no B2B mandate, monitoring mechanism, or use of the extra year for compliance of non-central entities.
  • The European standard on eInvoicing is fully implemented and mandatory under UBL, UN/CEFACT CII, with the EVS 923: 2014 as the national XML-based standard.
  • Multiple eInvoicing platforms are available, and private service providers offer eInvoicing exchange services.

Source ec.europa.eu


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