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Estonia’s Proposed Legislation: Mandatory E-Invoice Issuance by Sellers Upon Client Request

  • Estonian government approved draft amendment to Accounting Act
  • Aim is to standardize and simplify electronic invoicing requirements
  • Sellers will be obligated to provide e-invoice if buyer requests it starting January 1, 2025
  • European e-invoice standard will be used by default if no other format agreed upon
  • Estonia will not prohibit existing e-invoice formats or hinder introduction of new ones

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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