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2025 E-invoicing Act Enters Estonian Parliament

The Estonian government has approved a final version of a new bill to amend the Accounting Law regarding e-invoicing, which is expected to take effect in 2025. The broad amendment aims to modernize Estonian e-invoicing regulations by introducing a default EN16931 invoice format, with the option to use another machine-readable format upon agreement between parties. The bill also includes provisions for sellers to issue invoices upon the buyer’s request, and if there is no agreement on the format, the invoice should comply with the EN16931 standard. The authorities emphasized that they will not prohibit the use of any previous or future e-invoice formats if agreed upon by the parties. If the bill passes in its current form, the obligation is scheduled to come into force on January 1st, 2025.

Source Comarch

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