Iceland
Iceland is a clean Peppol post-audit market: public bodies must be able to receive structured e-invoices over Peppol, and there is no clearance platform, no e-reporting and no accreditation gate for service providers.
Profile last verified 2026-07
At a glance
Fully served today over Peppol: Iceland is a clean post-audit jurisdiction with no clearance platform and no accreditation gate for service providers.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- No B2B e-invoicing mandate, and none announced
- B2G e-invoicing
- Public bodies must receive and process EN 16931 e-invoices - state institutions since April 2019, municipalities since April 2020
- Formats
- Peppol BIS Billing 3.0 (with Iceland-specific IS-R validation rules) · EN 16931 as localised through Icelandic technical specification TS236:2017
- Peppol identifier schemes
0196Icelandic kennitala (national registration number)A 10-digit identifier used for both trading-party and endpoint addressing
Mandate timeline
How Recommand serves Iceland
- Send and receive Icelandic Peppol invoices today - no Iceland-specific accreditation, security certification or reporting duty applies to Access Points
- Register and address Icelandic participants by their kennitala under scheme 0196
- Built-in validation covers the Iceland-specific Peppol BIS rules (IS-R-001 to IS-R-010), including domestic legal-ID and address requirements
- Selling to the Icelandic public sector? All in-scope public buyers must be able to receive EN 16931 e-invoices - Peppol is the practical route
Frequently asked questions
01Is e-invoicing mandatory in Iceland?
There is no B2B or B2C mandate. On the public-sector side, Icelandic public buyers must be able to receive and process EN 16931 e-invoices (state institutions since April 2019, municipalities since April 2020). A universal legal duty on suppliers to send them is not clearly established, but Peppol is the expected route when invoicing public bodies.
02Which Peppol identifier do Icelandic companies use?
The kennitala - Iceland's 10-digit national registration number - under scheme 0196. It identifies both the trading party and the Peppol endpoint, and can be checked against the Icelandic Company Registry.
03What format do Icelandic e-invoices use?
Peppol BIS Billing 3.0, implementing EN 16931 as localised for Iceland (TS236:2017). The current BIS release includes Iceland-specific rules - for example, a mandatory Icelandic legal ID for domestic sellers and buyers and street/post-code address requirements.
04Do service providers need Icelandic accreditation?
No. Iceland's Peppol Authority requirements explicitly impose no service-provider accreditation, no local security certification and no transaction-reporting duty. Any certified Peppol Access Point, including a foreign one, can serve Icelandic flows.
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