Who’s Responsible for e-Invoicing in Estonia?
Electronic invoicing in Estonia is a shared responsibility between the Ministry of Finance, the Tax and Customs Board, and service providers like Unimaze.
The Ministry of Finance is in charge of developing the legal framework for e-invoicing. The Tax and Customs Board ensures compliance with e-invoicing regulations and standards.
Meanwhile, service providers offer various e-invoicing solutions to businesses, including electronic invoicing platforms and software solutions.
To comply with regulations, suppliers to the Estonian public administration are required to issue electronic invoices adhering to one of the following standards:
- European standards: UBL and UN/CEFACT, approved by Directive 2014/55/EU.
- National standard, EVS 923: 2014 / AC: 2017, based on the XML schema.
Estonia doesn’t use a central platform or hub, unlike most countries where e-invoicing is mandatory, such as France or Spain.
Electronic invoices in Baltic states are distributed to the corresponding public institutions.
In Estonia, suppliers are mandated to send electronic invoices directly to the public administration that has contracted the services. The suppliers are free to choose an e-invoicing provider of their choice.
Further, any entity billing electronically must be registered in the Center for Registries and Information Systems (RIK) under the Estonian Ministry of Justice.
The RIK manages the infrastructure to send e-invoices to the registered institutions and companies.
Who Does the Mandatory e-Invoicing in Estonia Affect?
B2G e-invoicing in Estonia is mandatory for public administrations and their suppliers. Electronic invoices can be issued in Estonia’s XML format (EVS 923:2014/AC:2017), UN/CEFACT CII, or the European UBL 2.1.