Type: Draft Legislation
Estonia is in the process of amending its Accounting Act to pave the way for a customer-driven B2B e-invoicing mandate aligned with the European e-invoicing standard.
The proposed adjustments entail:
Eliminating the reference to the Estonian e-invoice standard.
Granting all accounting entities registered as receivers in the commercial register the authority to request an e-invoice adhering to the European standard when procuring goods or services from another accounting entity.
Originally slated for implementation in 2024, the changes may experience a delay due to the pending draft law. Stay tuned for updates on these vital tax technology developments, as Estonia moves closer to mandatory e-invoicing.
Effective date: 2024