Borderless ambitions but national obstacles
Europe’s e-invoicing operators want to see a connected digital ecosystem for trade, one where businesses and service...
The e-invoice in Europe
Estonia
Estonia has had mandatory e-invoicing for the public sector (B2G) since 2019. Since 1 July 2025, a new "buyer's choice" model has been in effect, effectively equalizing B2G and B2B: registered e-invoice recipients can require structured invoices from their suppliers, who are then obliged to deliver them. A full mandatory B2B requirement for all VAT-registered businesses is planned for 2027. The default format is the EU standard EN 16931, though the Estonian national format remains permitted if the parties agree.
The facts
Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
B2G
E-invoicing has been mandatory for all B2G transactions in Estonia since 1 July 2019, in line with EU Directive 2014/55/EU. The system is decentralized: public authorities receive e-invoices individually rather than through a central platform, which is why several private providers offer exchange services, often linked to the Peppol network.
B2B/B2C
Since 1 July 2025, companies that register as e-invoice recipients in the business register can require suppliers to send e-invoices. If this does not happen, the buyer may refuse to accept a non-structured invoice. However, no sanctions currently apply if the supplier is unable to meet the requirement. In addition, trade between unregistered parties remains voluntary. A full B2B requirement for all VAT-registered businesses is planned for 2027, though the legislation is still being drafted.
FORMAT
The parties may agree on any format. Absent an agreement, the EU standard EN 16931 applies, typically as Peppol BIS Billing 3.0 or UN/CEFACT CII. The national formats EVS 923:2014/AC:2017 and eXML 1.2 remain permitted by mutual agreement.
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