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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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← All mandates
EE
EU · Decentralised
A buyer's right to request structured e-invoices is already in force; a broader domestic mandate is expected to follow.
Future
Applies to
B2B
July 1, 2027
Next phase deadline
Planned 2027
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
29
1
Is your business established in Estonia (registered office, branch or fixed establishment)?
Next question
30
Verdict
57
58
2
Do you issue domestic B2B invoices in Estonia?
59
60
Caution
Estonia: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Estonia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Estonia
With no establishment and no registration or trade in Estonia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Estonia.
In scope
In scope — issue structured e-invoices in Estonia
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate applies from 2027 (buyers can already request now). Set up your platform/format and test before you rely on it.
In scope to receive in Estonia
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate applies from 2027 (buyers can already request now). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 July 2025
Buyer's right to request
A registered buyer can require its suppliers to issue structured e-invoices.
Done
2027
Broader domestic mandate (planned)
A wider domestic B2B e-invoicing obligation is planned to follow.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Decentralised
Formats
EN 16931
Region
EU
STATUS
Scope
A buyer-driven right to request e-invoices is in force since 1 Jul 2025; a broader domestic B2B mandate is planned to follow.
No dedicated e-invoicing penalty regime yet; general accounting-act penalties apply.
News, guides and rulings tagged for this country.
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