Estonia
Live since July 2025
Mandate Overview
The mandate
Estonia has been a Peppol pioneer since 2017 and now operates one of the most digitally mature invoicing regimes in Europe. B2G has been mandatory since 2019, requiring all public-sector suppliers to issue Peppol BIS 3.0 invoices through accredited Access Points. From July 1, 2025 any registered buyer can require its supplier to deliver structured e-invoices, effectively flipping the B2B regime to mandatory on the buyer's request under the amended Accounting Act.
Timeline
Key milestones
National Peppol Access Point infrastructure goes live
B2G e-invoicing mandatory for public-sector suppliers
Buyer right to require structured B2B e-invoices under amended Accounting Act
Full B2B mandatory e-invoicing under consideration
Flowie Coverage
How Flowie supports Estonia
Flowie operates as a Peppol-accredited Service Provider with full Estonian EVS 923:2024 CIUS support. Buyer-driven invoice requests, Peppol routing, and the Estonian Business Register identifier scheme are built into the platform.
FAQ
Common questions
Is B2B e-invoicing mandatory in Estonia?
What format is required?
Ready for Estonia?
Flowie keeps you compliant, automatically.