E-invoicing in

On this page you will learn more on e-invoicing in Estonia. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.


  • March 2017: all public contracting authorities (central, regional and local) are required to accept and process electronic invoices.
  • April 2019: Directive 2014/55/EU transposed: all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).
  • July 2019: all invoices to the public sector can only be sent as e-invoices compatible with the European Norm (EN-16931). 


XML format (EVS 923:2014/AC:2017), UBL 2.1, UN/CEFACT CII


PEPPOL, e-Financials (RIK)

(Tax) Authority

Ministry of Finance

CTC Model


Mandatory to send?

  • B2G: Yes
  • B2B: No

Mandatory to Receive?

  • B2G: Yes
  • B2B: No


Not required

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