Estonia lets registered buyers require e-invoices from their suppliers from 1 July 2025

What changed in detail

The Raamatupidamise seaduse muutmise seadus (Act amending the Accounting Act) was adopted by the Riigikogu on 18 September 2024, proclaimed by the President on 2 October 2024 (decision no. 460) and published in Riigi Teataja on 10 October 2024 as RT I, 10.10.2024, 1. Under its § 2 the whole Act entered into force on 1 July 2025.

Section 1 rewrites § 7¹ of the Accounting Act:

• § 7¹(3): an accounting entity that wants to receive only machine-readable invoices (e-arve), or a person it has contracted to handle its e-invoices, notifies the Commercial Register. The register marks the entity as an e-invoice recipient and records its e-invoice operator code or other receiving channel.
• § 7¹(7): an entity so registered may require the seller to issue an e-invoice for goods or services it buys. An e-invoice is presumed correctly drawn up if it complies with European standard EN 16931-1; the parties may agree to use another appropriate standard.
• § 7¹(4)–(6) and (10)–(11) are repealed.

The Act also restates § 31(2)(9) on consolidated financial ratios and replaces Annex 1 (the balance sheet format), which are not e-invoicing changes.

What it means

The rule has applied since 1 July 2025 and is still in force: the consolidated Accounting Act (RT I, 10.07.2025, 3) carries § 7¹(3) and (7) in the wording above.

This is a buyer-triggered obligation, not a general mandate. A seller has to issue EN 16931-1 e-invoices to a customer only once that customer is registered as an e-invoice recipient and asks for them, so suppliers should check the Commercial Register status of their customers rather than assume paper or PDF invoices remain acceptable. Any accounting entity can be on either side, whether or not it is VAT-registered.