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Iceland

Iceland e-Invoicing

Updated 14 August 2025

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B2B
none
B2C
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B2G
mandatory
since 1 January 2020
Public sector reception of EN-compliant eInvoices via Peppol mandatory. PDF invoices not accepted. FJS (Icelandic Accounting Authority) oversees implementation.

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Standards:

EN 16931
TS-236 (Icelandic CIUS)

Supported Formats:

Peppol BIS Billing 3.0

Archiving Requirements:

7 years retention; storage in Iceland, EU, or countries with data protection agreements permitted; Ministry of Finance notification required for offshore archiving.

N/A

City of Reykjavík introduces mandatory e-invoicing
1 January 2015
B2G (Local)
Reykjavík becomes first Icelandic authority to mandate e-invoicing for suppliers, requiring compliance with Peppol/TS-236 technical specification.
Nationwide B2G e-invoicing mandate
1 January 2020
B2G
Ministry of Finance and Economic Affairs mandates e-invoicing for all central, regional, and local contracting authorities per EU Directive 2014/55/EU . FJS (Icelandic Accounting Authority) designated as national Peppol Authority. Only TS-236 compliant invoices accepted.

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