Estonia: Draft legislation proposes mandatory issuance of e-invoice by sellers upon request of clients

Draft amendment aims to standardize and simplify electronic invoicing requirements

Draft amendment aims to standardize and simplify electronic invoicing requirements

The Estonian government on 2 May 2024 approved a draft amendment to the Accounting Act, which aims to standardize and simplify electronic invoicing (e-invoicing) requirements.

If adopted, starting 1 January 2025, sellers will be obligated to provide an e-invoice if a buyer requests it. If a buyer requests an e-invoice and no other format has been agreed upon, the European e-invoice standard (EU EN16931) will be used by default. The Head of the Financial Information Policy Department underscored that Estonia will neither prohibit the use of any existing e-invoice format nor hinder the introduction of new ones.

For further information, contact a KPMG tax professional:

Kathya Capote Peimbert |



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