Since 2019, the country has taken important steps in implementing electronic invoices, starting with business-to-public sector (B2G) transactions. Starting in July 2025, the B2B environment will also see a significant change, as companies will be able to choose to receive invoices exclusively in electronic format: Buyer Chooses. With a decentralized and flexible model that encourages interoperability and innovation, Estonia has designed an electronic invoicing system that combines European standards and local solutions to adapt to the needs of companies of all sizes. Let's see.
Upcoming dates for electronic invoicing in Latvia:
• B2G (Business to Government) date: effective from 2019
• B2B date: July 2025
See here the comparative table of electronic invoicing law in Latvia, Estonia and Lithuania.
Features of electronic invoicing in Estonia
> B2G model: Decentralized. Providers must send electronic invoices directly to public institutions through their own authorized electronic invoicing service providers. On the other hand, each billing service provider (PDP/software provider) must be registered with the Records and Information Systems Center (RIK) of the Ministry of Justice.
> B2B model: Buyer Chooses Model: these are the companies that say if they want to choose to receive invoices only in electronic format. And if so, your suppliers need to accommodate.
> Exchange channel and technical specifications: in the B2B field, companies that decide to receive eInvoicing as of July 2025 must register on the official website of the tax authority. In that case, your suppliers will be required to send the invoices in electronic format.
> Format: European electronic invoice standard EN16931 UBL - BIS 3.0, CII.
> Local format: ExML 1.2
> Archived: 7 years old.
