Regulatory updates - Iceland
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Updates coming soon
There are no updates for this country/region yet, but stay tuned for more information! Meanwhile, feel free to check out updates about other markets.
Pagero Regulatory AtlasCountry Specifications
E-Invoicing/CTC Model:
– B2G: Interoperability/Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Contracted service providers and Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: Public authorities to accept e-invoices compliant to EN 16931
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Standard: 7 years
– Immovable property: 20 years
Archiving Abroad:
Allowed under conditions
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