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Regulatory updates - Iceland

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Iceland.
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Andorra.

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Country 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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