Estonian Bank E-invoice Standard

In addition to Estonian B2B (business-to-business) e-invoicing over the operator network, it's possible to send e-invoices to banks. Sending to banks allows for one-click payments (the bank fills the payment form based on the e-invoice) as well as automatic payments. Banks accept invoices sent to both private individuals and businesses.

An important distinction between sending to operators and sending to banks is the cost. Banks charge about twenty cents per sent invoice, making sending to banks through a paid service in Billberry. You can find the exact pricing by logging into Billberry, but Billberry's pricing should be the best on the market, ranging from €0.22 to €0.25 per invoice.

Below, you'll find the technical description of sending bank e-invoices. If you wish to send e-invoices to the bank as an accountant, for example through accounting software, please refer to the Billberry e-invoice bank sending guide.

Bank E-invoice XML

E-invoices sent to banks are based on the Estonian e-invoice standard, that is are the XML format. You can find the guide and standard specification on the linked page.

Here's what an e-invoice sent to an individual's bank account looks like:

<?xml version="1.0" encoding="UTF-8"?>
<E_Invoice>
	<Header>
		<Date>2023-06-01</Date>
		<FileId>aa949b90e0bd214c</FileId>
		<Version>1.2</Version>
	</Header>

	<Invoice
		invoiceId="INV123456"
		regNumber="38706180338"
		sellerRegnumber="16122596"
		channelId="LHVBEE22"
		channelAddress="EE447700771006016961"
	>
		<InvoiceParties>
			<SellerParty>
				<Name>Billberry OÜ</Name>
				<RegNumber>16122596</RegNumber>
				<VATRegNumber>EE102430772</VATRegNumber>

				<ContactData>
					<URL>https://billberry.ee</URL>
					<E-mailAddress>hello@billberry.ee</E-mailAddress>

					<LegalAddress>
						<PostalAddress1>Narva mnt 5</PostalAddress1>
						<City>Tallinn</City>
						<PostalCode>10117</PostalCode>
            <Country>EE</Country>
					</LegalAddress>
				</ContactData>

				<AccountInfo>
					<AccountNumber>EE447700771006016961</AccountNumber>
					<IBAN>EE447700771006016961</IBAN>
					<BIC>LHVBEE22</BIC>
					<BankName>AS LHV Pank</BankName>
				</AccountInfo>
			</SellerParty>

			<BuyerParty>
				<Name>John Smith</Name>
				<RegNumber>38706180338</RegNumber>
			</BuyerParty>
		</InvoiceParties>

		<InvoiceInformation>
			<Type type="DEB" />
			<DocumentName>Arve nr 1337</DocumentName>
			<InvoiceNumber>1337</InvoiceNumber>
			<InvoiceDate>2023-06-01</InvoiceDate>
			<DueDate>2023-07-01</DueDate>
		</InvoiceInformation>

		<InvoiceSumGroup>
			<InvoiceSum>100.00</InvoiceSum>

			<VAT vatId="TAX">
				<SumBeforeVAT>100.00</SumBeforeVAT>
				<VATRate>20</VATRate>
				<VATSum>20.00</VATSum>
				<Currency>EUR</Currency>
				<SumAfterVAT>120</SumAfterVAT>
			</VAT>

			<TotalVATSum>20.00</TotalVATSum>
			<TotalSum>120</TotalSum>
			<TotalToPay>120</TotalToPay>
			<Currency>EUR</Currency>
		</InvoiceSumGroup>

		<InvoiceItem>
			<InvoiceItemGroup>
				<ItemEntry>
					<RowNo>1</RowNo>
					<Description>Testvigurid</Description>

					<ItemDetailInfo>
						<ItemUnit>Vigur</ItemUnit>
						<ItemAmount>20</ItemAmount>
						<ItemPrice>5</ItemPrice>
					</ItemDetailInfo>

					<ItemSum>100</ItemSum>

					<VAT>
						<SumBeforeVAT>100</SumBeforeVAT>
						<VATRate>20</VATRate>
						<VATSum>20</VATSum>
						<Currency>EUR</Currency>
						<SumAfterVAT>120</SumAfterVAT>
					</VAT>

					<ItemTotal>120</ItemTotal>
				</ItemEntry>
			</InvoiceItemGroup>
		</InvoiceItem>

		<PaymentInfo>
			<Currency>EUR</Currency>
			<PaymentDescription>Arve number 1337</PaymentDescription>
			<Payable>YES</Payable>
			<PayDueDate>2023-07-01</PayDueDate>
			<PaymentTotalSum>120</PaymentTotalSum>
			<PayerName>Billberry OÜ</PayerName>
			<PaymentId>1337</PaymentId>
			<PayToAccount>EE447700771006016961</PayToAccount>
			<PayToName>Billberry OÜ</PayToName>
			<PayToBIC>LHVBEE22</PayToBIC>
		</PaymentInfo>
	</Invoice>

	<Footer>
		<TotalNumberInvoices>1</TotalNumberInvoices>
		<TotalAmount>120</TotalAmount>
	</Footer>
</E_Invoice>

Download the example XML

There's no point in adding attachments, such as PDFs, to the invoice. Banks unfortunately don't support any attachments.

Recipient

A bank e-invoice differs from a regular one by the presence of two attributes on the <Invoice> element: channelId and channelAddress.

Attribute	Description
`channelId`	The recipient's bank BIC.
`channelAddress`	The recipient's bank account number (IBAN). For Luminor, it should be the recipient's registry code or personal id.

Set the <Invoice regNumber> attribute and the <BuyerParty> <RegNumber> element to the recipient's registry code or personal id, depending on whether you're sending to a company or an individual.

In Estonia, it's possible to send e-invoices to five banks, so valid BICs in channelId are:

BIC	Bank
`EKRDEE22`	Coop Pank
`LHVBEE22`	LHV
`RIKOEE22`	Luminor
`EEUHEE2X`	SEB
`HABAEE2X`	Swedbank

Sender

For e-invoices sent to banks, it's essential that the sender's name matches both a) the organization's legal name and b) is the same as the name on the bank account where the customer makes the payment to. It's safest to use the name registered in the Business Register.

This is particularly relevant for apartment associations, which often have long names and are frequently abbreviated. For example, the official name of "J. Kunderi 42 KÜ" is "Tallinn, J. Kunderi tn 42 korteriühistu.", and should be specified in the e-invoice both in <SellerParty> and <PaymentInfo>:

<SellerParty>
  <Name>Tallinn, J. Kunderi tn 42 korteriühistu</Name>
  …
</SellerParty>

<PaymentInfo>
  …
  <PayToName>Tallinn, J. Kunderi tn 42 korteriühistu</PayToName>
  …
</PaymentInfo>

Using an abbreviated name could result in some banks rejecting the e-invoice.

Unlike business-to-business e-invoices where the sender's (seller's) bank account numbers are not mandatory, e-invoices sent to banks require the bank account information along with the bank's BIC.

Specifically, add your bank account IBAN to the <SellerParty> <AccountInfo> section:

<AccountInfo>
  <AccountNumber>EE447700771006016961</AccountNumber>
  <IBAN>EE447700771006016961</IBAN>
  <BIC>LHVBEE22</BIC>
  <BankName>AS LHV Pank</BankName>
</AccountInfo>

You also need to include one of the bank accounts in the <PaymentInfo> section along with the BIC:

<PaymentInfo>
  …
  <PayToAccount>EE447700771006016961</PayToAccount>
  <PayToName>Billberry OÜ</PayToName>
  <PayToBIC>LHVBEE22</PayToBIC>
</PaymentInfo>

Sending

To send through Billberry, you merely need to activate sending to banks (possible after signing into Billberry) and create an invoice intended for a bank. You can send it both through the web interface and via the API. In the latter case, it's a single POST /invoice request with the e-invoice XML.

Bank-Side Validation

Banks have published a list of possible errors, which can shed light on the validations they perform on e-invoices. While Billberry does check a couple of key details before forwarding, its validation process is not as extensive as that of banks — especially since bank-specific validation is neither standardized nor consistent across different banks.

According to the banks, the following errors are possible:

E-invoice Header Errors (`<Invoice>`)

E-invoice address missing in the file.
E-invoice address does not exist in the bank.
The e-invoice address is not intended for e-invoice delivery (not a bank account etc.).
The e-invoice recipient lacks an electronic means of presenting the invoice (online banking missing or closed).
The e-invoice recipient lacks an electronic means of presenting the invoice (online banking missing or closed), but there is an automated payment contract for the serviceId, and the invoice has been sent to the bank.
The e-invoice recipient lacks a general order (e-invoice address is incomplete).
The e-invoice address is temporarily inaccessible (account blocked, online banking contract blocked etc.).
The e-invoice address is dormant (not used for a long time).
The e-invoice channel is faulty or missing.
An e-invoice with the same invoiceGlobUniqId or the combination of invoiceId and channelAddress from the same e-invoice sender already exists.
Invalid serviceId (does not match the seller's contract).

Invoice Content Errors

The information required for factoring is invalid.
The combination of PresentmentType=No and Payable=No is not allowed. This does not apply to credit invoices.
Buyer's post address is missing.
Duplicate invoice.
Within the last 7 days, an invoice with the same invoice number <InvoiceInformation> <InvoiceNumber> and amount <PaymentInfo> <PaymentTotalSum> has been sent to the same <Invoice channelAddress>.

Seller Errors

The e-invoice seller information (registry code) is invalid.
Seller contract is missing or blocked.
The seller does not have the right to send e-invoices.

E-invoice Payment Info Errors (`<PaymentInfo>`)

Invalid reference number (<PaymentRefId> is not standard-compliant).
Payment order reference number and explanation are missing (<PaymentRefId> or <PaymentDescription> is empty).
Invalid payable amount (<PaymentTotalSum> is less than 0).
Invalid currency (<Currency>).
Invalid e-invoice payment due date (<PayDueDate> in the past).
An e-invoice with the same <PaymentId> from the same seller already exists. (If there's no invoiceGlobUniqId on the invoice, uniqueness is checked with <PaymentInfo> <PaymentId>).
Buyer and seller accounts are the same.
<PaymentId> is missing.
Invalid payment recipient account (<PayToAccount>).
Seller is invalid (<PayToName>), can be checked if the seller's bank is the same as the payer's bank.
Invalid BIC (<PayToBIC>).

Credit Invoice Errors

Debit invoice not found. The invoice and payment were not cancelled.
A credit invoice cannot have <Payable> as "Yes".
More than one e-invoice found. E-invoices and e-invoice payment contracts have not been canceled.
The e-invoice has been canceled. A payment based on the e-invoice payment contract was not found.
The e-invoice has been canceled. The e-invoice payment contract has not been canceled.
The e-invoice and payment based on the e-invoice payment contract have been canceled.