Estonia — buyer’s right to request an e-invoice

What changes?

Supply an e-invoice on request to an accounting entity registered as an e-invoice recipient, subject to agreed exceptions.

Who is affected?

Estonian suppliers whose registered e-invoice-recipient buyer requests an e-invoice

When?

2025-07-01. Buyer right, not a verified universal Estonian B2B e-invoice mandate in 2027.

What to do

1. Check whether your business matches this scope: Estonian suppliers whose registered e-invoice-recipient buyer requests an e-invoice
2. Use an e-invoice operator, ERP connection or the available registry billing tool.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

RIK e-Financials

Primary source

Estonia Accounting Act (Raamatupidamise seadus), e-invoice buyer right

Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.