---
title: "Estonia — B2B-on-request mandate & Peppol BIS"
description: "Estonia e-invoicing: B2B-on-request mandate from July 2025 — buyers can demand a structured e-invoice. B2G universal. Peppol BIS via national directory."
canonical: "https://docs.get-flowie.com/compliance/ee"
source: "https://docs.get-flowie.com/compliance/ee.html"
---

# Estonia — B2B-on-request mandate & Peppol BIS

Compliance · 🇪🇪 Estonia Phased rollout

# Estonia — B2B-on-request mandate & Peppol BIS

B2B-on-request live since July 2025 · B2G universal · Peppol BIS — regulator: [Maksu- ja Tolliamet (Tax & Customs Board)](<https://www.emta.ee>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Estonia introduced **B2B-on-request** from 1 July 2025: any Estonian buyer registered as an e-invoice recipient can demand a structured invoice and the seller must provide one.
  * **B2G is universal** since 2019; recipients are registered in the Estonian e-invoicing register ([RIK](<https://www.rik.ee>)).
  * Format: **Peppol BIS 3.0** \+ the legacy Estonian e-invoice XML (EVS 923:2014) for backward compat.
  * Flowie's AP is registered for Estonia under `9931:flowie`.



## Deadlines

Date| Who| What  
---|---|---  
2017-03-01| Central government| B2G receive obligation.  
2019-07-01| All public authorities| B2G send obligation.  
**2025-07-01**|  Domestic B2B (on-request)| Sellers must issue a structured e-invoice when the buyer is a registered e-invoice recipient.  
≥ 2027| Universal B2B (expected)| Pending legislation; would convert on-request to mandatory.  
  
## Background

Estonia, fittingly, took the digital-first path. The B2B-on-request model bridges voluntary and mandatory: it doesn't force every seller to issue structured invoices, but it gives every buyer the right to demand one. In practice, a few months in, almost every B2B counterparty had registered as an e-invoice recipient — making the mandate _de facto_ universal even before the formal full-B2B step.

Recipients self-register in the central e-invoicing register operated by RIK (Centre of Registers and Information Systems). Flowie checks the register at send-time; if the buyer is registered, we route via Peppol; if not, we fall back to PDF.

## Format profile

  * **Peppol BIS 3.0** is the canonical format.
  * Legacy **EVS 923:2014** XML still accepted by some older Estonian ERPs.
  * Estonian VAT: `EE` \+ 9 digits.



## Required fields

  * seller.vatNumberstringrequired

Format `EE123456789`.

  * buyer.eInvoiceRegisteredbooleanauto-resolved

Flowie populates this from the RIK register; you don't pass it.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**Riigi e-arvete register (RIK)**| `9931:EE-<regcode>`| <https://www.rik.ee>  
  
Public buyers and B2B-registered companies share the same register; Flowie's `/v1/directory/search?country=EE` mirrors it.

## B2B reporting / clearance

_No central B2B reporting hub — pure transmission only._

## Error codes

Code| Meaning| Fix  
---|---|---  
`EE-REG-404`| Buyer not registered in RIK e-invoice register.| Either fall back to PDF or ask the buyer to register (it's free and takes 5 minutes).  
  
## Testing in sandbox

What you want to test| How  
---|---  
Estonian B2B happy path| Buyer reg code `EE12345678`, sender VAT `EE100000001`.  
Buyer not registered| Buyer reg code `EE99999999` in sandbox → returns `EE-REG-404`.  
  
## FAQ

### Do I need to query RIK before sending?

No. Flowie does it for you on every send. The response carries `routing.eInvoiceRegistered: true|false` so you know whether the structured path or PDF path was used.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Estonia](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108883/eInvoicing+in+Estonia>) — Pan-EU reference factsheet.
  * [EMTA · Estonian Tax and Customs Board](<https://www.emta.ee/en>) — Tax authority owning e-invoice policy.
  * [Ministry of Finance Estonia](<https://www.fin.ee/en>) — Finance ministry — Accounting Act amendments.
  * [RIK · Business Register e-invoice receiver list](<https://ariregister.rik.ee/>) — Registry of e-invoice receivers (buyer-choice).



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Pagero · Estonia compliance updates](<https://www.pagero.com/compliance/regulatory-updates/estonia>) — Industry tracker — 2025/2027 timeline.