Estland
Business-to-Government (B2G) and Business-to-Business (B2B) e-invoicing progression
Estonia is making some strides with B2B and B2G e-invoicing, by virtue of the amendments to the 2017 Accounting Act. This mandates the use of B2G transactions.
While initially focusing on B2G transactions, the Act is now turning its attention to B2B transactions, although the lens is presently directed to services associated with invoice receipt for now. The Act envisages that buyers can request electronic invoices from suppliers.
The changes are expected to take place in 2025 and is expected to provide the foundation for B2B e-invoicing at a future date in Estonia.