As of July 1, 2025, accounting entities listed in the Estonian Commercial Register as e-invoice recipients have the right to request an e-invoice from the seller for purchased goods or services – not only from the public sector, but also from private sector sellers.
If the seller does not offer e-invoicing, this must be agreed upon in advance with the buyer. Therefore, it is recommended that contracts clearly specify the terms and format for invoicing.
This reform repeals the previous rule that only public sector entities could demand e-invoices. From now on, public sector organizations can also choose in which format they wish to receive invoices. In addition, e-invoices must comply with the European e-invoicing standard, unless the parties agree to use another appropriate standard – for example, Estonia’s national e-invoice standard may still be used by mutual agreement.
Starting July 1, accounting entities will also be able to notify the Commercial Register themselves about their readiness to receive e-invoices. Until now, this registration has been managed by the e-invoice operator. The aim of the reform is to promote the use of e-invoices, particularly in private sector transactions.
Advantages of E-Invoicing Compared to PDF Invoices
Billing practices in companies are evolving rapidly, and the traditional PDF invoice sent by email is becoming a thing of the past. An e-invoice is a structured electronic invoice that moves from one system to another without manual handling. The key benefits of receiving e-invoices:
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no need to manually enter invoice data into the system
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automated receipt and validation speed up invoice approval and payment
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e-invoices are transmitted through a secure and controlled invoicing network