E-arveldamine muutub paindlikumaks – Estonian Ministry of Finance
- Lighter administrative burden and easier registration – The Riigikogu approved amendments to the Accounting Act that simplify requirements for e-invoice circulation and reduce the related administrative burden for businesses. Companies will be able to register themselves as e-invoice recipients in the Business Register directly, rather than relying solely on their chosen e-invoice operator. The reform aims to support broader uptake of digital invoicing in the private sector and promote use of the European e-invoicing standard in Estonia. [fin.ee]
- Freedom of format preserved, “buyer chooses” principle – Estonia continues to apply maximum freedom of format for accounting documents: the buyer should be able to choose the form in which they wish to receive an invoice from the seller. The law will going forward support only the European e-invoicing standard, while the principle of transaction and format freedom remains—document format and submission terms are generally agreed between trading partners, and all other invoice formats remain permitted. [fin.ee]
- Obligation replaced by a right, extended to the private sector – Since 2019, a general e-invoicing obligation has applied where the buyer is a public sector body. This obligation is replaced by the buyer’s right to choose the invoice format, and the “buyer chooses” principle now extends to the private sector. Any accounting-obligated entity publicly registered as an e-invoice recipient in the e-Business Register (currently around 15,000 companies) can require e-invoices; by default, sellers must issue them an e-invoice unless otherwise agreed. [fin.ee]
Source fin.ee
Briefing document and podcast: E-Invoicing and E-Reporting Compliance in Estonia – VATupdate
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