Estonia
Estonia's B2B rule is a buyer-choice right rather than a blanket mandate: since July 2025, any business registered as an e-invoice recipient can demand a structured e-invoice from its suppliers unless another format was agreed.
Profile last verified 2026-07
At a glance
Fully served today over Peppol: Estonia's decentralised model has no clearance platform, no national CIUS and no accreditation gate.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- Buyer-choice right in force since 1 July 2025 - registered receivers can demand e-invoices
- B2G e-invoicing
- Mandatory for suppliers to public-sector buyers since 1 July 2019
- Formats
- Peppol BIS Billing 3.0 / EN 16931 (recommended, no national CIUS) · Estonian XML standard (legacy, by mutual agreement only)
- Peppol identifier schemes
0191Estonian company registry codeThe only Estonia-specific Peppol scheme - an 8-digit code whose first digit indicates the entity type- E-reporting
- None today; a VAT reform expected around 2027 would make e-invoicing mandatory for all VAT-subjected B2B transactions and remove the EUR 1,000 KMD INF reporting threshold
Mandate timeline
How Recommand serves Estonia
- Send and receive compliant Peppol BIS invoices with Estonian businesses and public bodies today - Recommand is a certified Peppol Access Point and SMP
- Register and address Estonian companies by their registry code under scheme 0191 in minutes
- Built-in validation ensures your invoices meet EN 16931, satisfying the statutory e-invoice right of registered Estonian receivers
- If the expected ~2027 VAT reform makes B2B e-invoicing universal, it ships as a platform update - not a new project
Frequently asked questions
01Is e-invoicing mandatory in Estonia?
B2G has been mandatory since July 2019. For B2B, Estonia applies a buyer-choice model since 1 July 2025: if your customer is registered as an e-invoice recipient in the e-Business Register, they can require an e-invoice by default unless you agreed another format. It is not a blanket all-invoices mandate.
02Which format should I use for Estonian e-invoices?
EN 16931-compliant invoices, in practice Peppol BIS Billing 3.0 - Estonia applies no national CIUS on top. The older Estonian XML standard remains permitted only where both parties agree, and the Ministry of Finance recommends the European standard.
03Which Peppol identifier do Estonian companies use?
The Estonian company registry code under scheme 0191 - an 8-digit code issued by the Centre of Registers and Information Systems. It is the standard routing key for Estonian entities on the Peppol network.
04Is a stricter Estonian mandate coming?
Likely. The Ministry of Finance is considering VAT Act changes, expected around 2027, that would make e-invoicing mandatory for all VAT-subjected B2B transactions and remove the EUR 1,000 KMD INF reporting threshold. Connecting to Peppol now means that change arrives as a platform update.
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