Key compliance facts
Standard
Peppol BIS 3.0
Authority
Skatturinn — Iceland Revenue and Customs
Mandatory For
Central-government suppliers (B2G); B2B voluntary
Effective Date
B2G live · No B2B mandate
About Iceland E-Invoicing
Iceland (an EEA member, not in the EU) mandates B2G e-invoicing via the Peppol network for central-government suppliers. B2B and B2C e-invoicing remain voluntary, although Peppol adoption is growing in the private sector. The Icelandic Tax and Customs Authority (Skatturinn) supervises invoicing under VAT law. No firm B2B mandate timeline has been announced.
Implementation Phases
- ◉
B2G via Peppol
LiveCentral-government suppliers must use Peppol BIS for e-invoicing.
Key Compliance Facts
- EEA member; not subject to EU ViDA directly but tracks alignment
- B2G via Peppol BIS 3.0
- B2B voluntary; no announced mandate date
- Supervised by Skatturinn under VAT and bookkeeping legislation
Frequently Asked Questions
Is e-invoicing mandatory in Iceland?
Central-government suppliers (B2G); B2B voluntary. Status: B2G Only.
Which authority regulates e-invoicing in Iceland?
Skatturinn — Iceland Revenue and Customs
What e-invoicing standard does Iceland use?
Peppol BIS 3.0
What is the e-invoicing model in Iceland?
Peppol 4-corner (B2G); voluntary B2B
When did Iceland e-invoicing take effect?
B2G live · No B2B mandate