Covered by Complyance

Estonia

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

European Standard EN 16931; permitted formats: national XML or UBL 2.1/CII (EVS 923)

Infrastructure

No central platform; invoices exchanged via private e‑invoice service providers (e.g. Unifiedpost, Finbite, Billberry) interoperable via Peppol / roaming networks

Model

Buyer (public authority) must accept compliant e‑invoices; issuance clearance not needed (post‑audit model)

E-reporting

Status

No real‑time VAT reporting system currently mandated; e‑invoicing is not directly linked to tax authority reporting

Format

Scope & deadline

More info

Tax authority

Ministry of Finance and Tax & Customs Board regulate and supervise; Accounting Act enforces mandates

Archiving period

7 years mandatory; records must be accessible to tax authority on demand

E-signature

Not mandatory; if digital signature used, it must ensure authenticity/integrity but not required by law

Regulation

Amendments to Accounting Act effective July 2019 and July 2025; EN 16931 mandated; EU Directive 2014/55/EU implemented at national level

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