E-invoicing in Estonia: B2G mandatory since 2019, B2B mandate approaching, Peppol adoption and how eConnect supports you.
Estonia is known as one of the most digitised countries in the world, and this is also reflected in e-invoicing. B2G e-invoicing has been mandatory since 2019. Since July 2025, a partial B2B mandate applies based on the "buyer's choice" principle, and a full B2B mandate is planned for 2027.
Since July 2025, Estonian businesses that have registered as e-invoice recipients in the Commercial Register can oblige their suppliers to send structured e-invoices. This "buyer's choice" model is an intermediate step toward the expected full B2B mandate by 1 January 2027.
Estonia uses the European standard EN 16931 as its basis, supplemented by the national standard EVS 923. Both UBL and CII are supported syntaxes. In practice, Peppol BIS Billing 3.0 is the most widely used format for both B2G and B2B. The Centre of Registers and Information Systems (RIK) also provides a free service for sending B2G e-invoices.
Estonia actively uses the Peppol network for e-invoice exchange. The Estonian identifier is the Company Code (EAS 0191), an 8-digit registration number from the Commercial Register. There is no separate Estonian Peppol Authority and there are no country-specific PASR requirements, which keeps the barrier to international invoice exchange low.
Via eConnect, you can route invoices to Estonian organisations through the Peppol network. The PSB recognises the Estonian Company Code (EAS 0191) and routes invoices automatically to the correct recipient. Because Estonia fully relies on Peppol and EN 16931, no format conversion is needed: you send via the same Peppol connection that you use for other European countries.
Want to get started with e-invoicing in Estonia? Get in touch with our team.
Request advice