In Estonia, the publication of a draft e-invoicing law indicates that e-invoicing is gaining some momentum in the country.

The draft e-invoicing law intends to introduce some revisions to the 2017 Accounting Act. This Act mandates Business-to-Government (B2G) e-invoicing in Estonia.

While its focus was very much tailored towards B2G e-invoicing, Estonia is now turning its attention to Business-to-Business (B2B) e-invoicing, although the lens is presently directed specifically to services associated with invoice receipt for now. The Act envisages that buyers can request electronic invoices from suppliers.

The law is expected to take place in January 2025 and is expected to provide the foundation for B2B e-invoicing at a future date in Estonia.

The law still needs to be formally ratified. Tungsten Automation is following B2B e-invoicing developments.