Estonia uses the PEPPOL BIS Billing 3.0 specification for B2G e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual but you must be aware of the requirements for each of the following formats and networks:

Mandate Information

From 1st July 2025, sellers will be obliged to provide e-invoices to all entities that have publicly stated themselves as recipients of e-invoices, unless parties have separately agreed otherwise. All public entities are registered as such.
If no other format has been agreed upon between the parties, the European e-invoicing standard (EU EN16931) should be used by default.

However, the use of any existing e-invoice format (Estonian standard, a national XML-based standard) or the introduction of new ones is not prohibited.

Estonia’s approach is decentralised and several private service providers offer e-invoicing exchange services (Billberry, E-arveldaja, Finbite, Telema, Unifiedpost). This means that authorities within the public sector receive e-invoices individually and not via a central platform.

All of them are linked by means of mutual agreements that allow e-invoices to be sent from an accounting application or ERP solution of one operator to the another operator's applications. Additionally, a connection to PEPPOL is developed to simplify communication between e-invoice operators.

All entities invoicing electronically are registered in the RIK (Registrite ja Infosüsteemide Keskus), which manages all information to transmit e-invoices to the registered companies and institutions.

No electronic signature is needed for e-invoices in Estonia and the archiving period amounts to seven years.
While archiving abroad is allowed, it is conditional on a possible fast submission of e-invoices to the Tax Authority.

Details

Restrictions

• Vertex e-Invoicing does not support B2B or B2C for Estonia.

In This Section