Saatja: Guido Viik </O=JM/OU=EXCHANGE ADMINISTRATIVE GROUP (FYDIBOHF23SPDLT)/CN=RECIPIENTS/CN=78056E00AC4340789135301990DF2930-GUIDO VIIK>
Saaja:
[email protected], Piia Schults,
[email protected], info.fin list
Teema: RE: FW: Obligation for sellers to send electronic invoice from 1st July 2025 upon recipient´s request
Dear Ms Weinbeer
Thank You for Your interest. As a quick working answer to Your question: yes, the definition of the seller in the amendment of the Accounting Act You are referring to, is not limited by any means (such as legal form or location of the seller etc). Therefore, the requirement of the seller to honour the buyer’s publicly declared wish to receive e-invoices shall be universal in Estonia. However, note that § 71(1) of the same Act <https://www.riigiteataja.ee/en/eli/523012023001/consolide> also remains in force after amendment – as a first and foremost rule, the format and conditions of transaction documents should always be agreed between the transaction partners themselves. Freedom of format applies - partners are free to choose any form of documentation they deem mutually suitable.
Hopefully of assistance
Best wishes
Guido Viik
Nõunik / Adviser
Rahandusteabe poliitika osakond / Financial Information and Intelligence Policy Department
Rahandusministeerium / Ministry of Finance, Estonia
+372 5046758
From: Piia Schults <
[email protected]>
Sent: Friday, October 25, 2024 2:07 PM
To: Guido Viik <
[email protected]>
Subject: Fwd: FW: Obligation for sellers to send electronic invoice from 1st July 2025 upon recipient´s request
---------- Edastatud kiri ----------
Saatja: Silja Karro <
[email protected] <mailto:
[email protected]> >
Kuupäev: 25. okt 2024 1:43 PM
Teema: FW: Obligation for sellers to send electronic invoice from 1st July 2025 upon recipient´s request
Saaja: Piia Schults <
[email protected] <mailto:
[email protected]> >
Koopia:
From: Weinbeer, Annabell <
[email protected] <mailto:
[email protected]> >
Sent: Friday, October 25, 2024 12:41 PM
To: Riigikogu Kantselei <
[email protected] <mailto:
[email protected]> >
Subject: Obligation for sellers to send electronic invoice from 1st July 2025 upon recipient´s request
Dear Estonian office,
about the Act amending the Accounting Act 428 SE adopted 18th September 2024:
From 1st July 2025 recipient can require the seller to submit an electronic invoice (EN 16931-1) for purchased goods or services.
Does the obligation to send electronic invoice upon recipient´s request also apply to foreign sellers that are VAT registered in Estonia (but not established in Estonia)?
Thanks in advance for your notice.
Best regards
______
Annabell Weinbeer
Senior Specialist, Group Tax
GF Building Flow Solutions
Phone +49 9521 690 759
[email protected] <mailto:
[email protected]>
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