VAT registration or trading alone, without a fixed establishment, usually keeps you outside Estonia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

With no establishment and no registration or trade in Estonia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Estonia.

No general issuing mandate is in force or legislated. Since 1 Jul 2025 you must issue an EN 16931 e-invoice when a buyer registered as an e-invoice recipient in the Commercial Register asks for one.

No receiving mandate exists; registering as an e-invoice recipient lets you demand e-invoices from suppliers.