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E-Invoicing in Estonia

B2G MandatoryPeppol
Recently verified: 9 February 2026

Estonia has mandatory B2G e-invoicing since July 2019 and introduced a "buyer's choice" model from July 2025 — buyers registered in the Commercial Register can demand e-invoices from any supplier, who must comply. A full B2B mandate is expected by 2027. The country uses a decentralized operator model with no central government platform.

Mandate Status

PhaseStatusScope
B2GLive (Jul 2019)All public sector suppliers
Buyer's choiceLive (Jul 2025)Registered buyers can demand e-invoices from any supplier
Full B2B mandate2027Expected — legislation being drafted

Technical Specifications

Required CIUSEN 16931 (default from Jul 2025); Estonian e-arve EVS 923 (legacy)
Routing identifierRegistrikood (registry code) in e-Business Register
PeppolYes — connected to Peppol for cross-border
Accepted formatsEN 16931, Estonian e-arve (EVS 923), UBL 2.1, UN/CEFACT CII, Peppol BIS 3.0

Implementation Notes

Buyer's choice model. From July 2025, buyers registered as e-invoice recipients in the Estonian Commercial Register can legally demand e-invoices from any supplier. The default format is EN 16931 unless otherwise agreed. The legacy Estonian e-arve (EVS 923) format is still accepted but declining. Exchange occurs via private operators (Billberry, E-arveldaja, Finbite, Telema, Unifiedpost) with no central government platform.

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