Estonia

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 122 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

30 taxes at rates of 0, 5, 9, 13, 20, 22, 24

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• EE-KMD — 28 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 20 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — owed when the buyer asks for one — no general obligation

Raamatupidamise seadus § 7¹ lõige 7, kehtiv alates 01.07.2025 — äriregistris e-arve vastuvõtjaks märgitud raamatupidamiskohustuslane võib nõuda müüjalt e-arve esitamist, ja e-arve eeldatakse nõuetekohaseks, kui see vastab Euroopa standardile EN 16931-1; pooled võivad kokku leppida muu standardi kasutamises. Seadus ei kehtesta üldist e-arve kohustust ega ühtki tähtpäeva, mistõttu mandatory_from on tühi. Deklareeritud profiil peppol-bis-3 on EN 16931-1 kitsendus, mida Eesti operaatorid tegelikkuses vahetavad; see ei ole seadusest tulenev nõue. Riigisisene standard EVS 923 kaotas õigusliku aluse 01.07.2025, kui rahandusministri määrus „Masintöödeldava algdokumendi juhendi kehtestamine“ kehtetuks tunnistati.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2370
• receivable 1211

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• camt.052 no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• EE-RPS-BS — 50 lines
• EE-RPS-IS1 — 22 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

12 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-21

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

1.10.0 — published 2026-09-21

et, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from